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Company Registration No. 14732842 (England and Wales)
Brown Ales Limited Unaudited accounts for the year ended 31 March 2025
Brown Ales Limited Unaudited accounts Contents
Page
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Brown Ales Limited Company Information for the year ended 31 March 2025
Directors
David Brown Oliver Brown
Company Number
14732842 (England and Wales)
Registered Office
Accounting Matters Ltd 17 Wellington Street Ripley Derbyshire DE5 3EH England
Accountants
Accounting Matters Limited 17 Wellington Street Ripley Derbyshire DE5 3EH
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Brown Ales Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,458 
8,392 
Current assets
Inventories
11,902 
10,282 
Debtors
33,603 
24,164 
Cash at bank and in hand
65,859 
77,423 
111,364 
111,869 
Creditors: amounts falling due within one year
(66,727)
(81,742)
Net current assets
44,637 
30,127 
Total assets less current liabilities
51,095 
38,519 
Creditors: amounts falling due after more than one year
(31,869)
(17,087)
Provisions for liabilities
Deferred tax
(1,231)
(1,595)
Net assets
17,995 
19,837 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
17,895 
19,737 
Shareholders' funds
17,995 
19,837 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2025 and were signed on its behalf by
David Brown Director Company Registration No. 14732842
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Brown Ales Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Brown Ales Limited is a private company, limited by shares, registered in England and Wales, registration number 14732842. The registered office is Accounting Matters Ltd, 17 Wellington Street, Ripley, Derbyshire, DE5 3EH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
11,577 
Additions
1,300 
At 31 March 2025
12,877 
Depreciation
At 1 April 2024
3,185 
Charge for the year
3,234 
At 31 March 2025
6,419 
Net book value
At 31 March 2025
6,458 
At 31 March 2024
8,392 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
11,261 
4,318 
Other debtors
22,342 
19,846 
33,603 
24,164 
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Brown Ales Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
15,607 
15,060 
Trade creditors
27,127 
42,654 
Taxes and social security
13,324 
13,571 
Other creditors
10,669 
10,457 
66,727 
81,742 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
16,847 
17,087 
Accruals
15,022 
- 
31,869 
17,087 
8
Average number of employees
During the year the average number of employees was 23 (2024: 28).
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