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REGISTERED NUMBER: 09352021 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Hogshead Brewhouse Limited

Hogshead Brewhouse Limited (Registered number: 09352021)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Hogshead Brewhouse Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: C M Smith





REGISTERED OFFICE: 3 Upper Wood Nook
Sowerby Bridge
HX6 3RY





REGISTERED NUMBER: 09352021 (England and Wales)





ACCOUNTANTS: Lindley Adams Limited Chartered Accountants
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

Hogshead Brewhouse Limited (Registered number: 09352021)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 480,130 311,022

CURRENT ASSETS
Stocks 39,386 38,970
Debtors 5 218,013 246,719
Cash at bank and in hand 230,249 241,307
487,648 526,996
CREDITORS
Amounts falling due within one year 6 167,103 196,754
NET CURRENT ASSETS 320,545 330,242
TOTAL ASSETS LESS CURRENT
LIABILITIES

800,675

641,264

CREDITORS
Amounts falling due after more than one
year

7

(53,163

)

(66,999

)

PROVISIONS FOR LIABILITIES (20,867 ) (23,687 )
NET ASSETS 726,645 550,578

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 726,544 550,477
SHAREHOLDERS' FUNDS 726,645 550,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Hogshead Brewhouse Limited (Registered number: 09352021)

Balance Sheet - continued
30 November 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2025 and were signed by:





C M Smith - Director


Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Hogshead Brewhouse Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - at varying rates on cost
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 20 ) .

Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023 116,219 558,863 675,082
Additions 211,001 12,581 223,582
At 30 November 2024 327,220 571,444 898,664
DEPRECIATION
At 1 December 2023 3,486 360,574 364,060
Charge for year 9,817 44,657 54,474
At 30 November 2024 13,303 405,231 418,534
NET BOOK VALUE
At 30 November 2024 313,917 166,213 480,130
At 30 November 2023 112,733 198,289 311,022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other debtors 218,013 246,719

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 3,837 3,837
Trade creditors 18,345 65,773
Taxation and social security 125,849 105,021
Other creditors 9,072 12,123
167,103 196,754

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans 5,834 15,834
Hire purchase contracts (see note 8) 47,329 51,165
53,163 66,999

Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.11.24 30.11.23
£    £   
Gross obligations repayable:
Within one year 8,108 8,108
Between one and five years 54,447 62,554
62,555 70,662

Finance charges repayable:
Within one year 4,271 4,271
Between one and five years 7,118 11,389
11,389 15,660

Net obligations repayable:
Within one year 3,837 3,837
Between one and five years 47,329 51,165
51,166 55,002

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
C M Smith
Balance outstanding at start of year 78,133 51,117
Amounts advanced 69,713 79,955
Amounts repaid (84,137 ) (52,939 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 63,709 78,133

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Hogshead Brewhouse Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hogshead Brewhouse Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Hogshead Brewhouse Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hogshead Brewhouse Limited and state those matters that we have agreed to state to the director of Hogshead Brewhouse Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hogshead Brewhouse Limited and its director for our work or for this report.

It is your duty to ensure that Hogshead Brewhouse Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hogshead Brewhouse Limited. You consider that Hogshead Brewhouse Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hogshead Brewhouse Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Lindley Adams Limited Chartered Accountants
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG


28 August 2025