2024-06-012025-05-312025-05-31false13370399CLEAR BREW PORTSMOUTH LTD2025-09-0181222falseiso4217:GBPxbrli:pure133703992024-05-31133703992025-05-31133703992024-06-012025-05-31133703992023-05-31133703992024-05-31133703992023-06-012024-05-3113370399bus:SmallEntities2024-06-012025-05-3113370399bus:AuditExempt-NoAccountantsReport2024-06-012025-05-3113370399bus:FullAccounts2024-06-012025-05-3113370399bus:PrivateLimitedCompanyLtd2024-06-012025-05-3113370399core:WithinOneYear2025-05-3113370399core:AfterOneYear2025-05-3113370399core:WithinOneYear2024-05-3113370399core:AfterOneYear2024-05-3113370399core:ShareCapital2025-05-3113370399core:SharePremium2025-05-3113370399core:RevaluationReserve2025-05-3113370399core:OtherReservesSubtotal2025-05-3113370399core:RetainedEarningsAccumulatedLosses2025-05-3113370399core:ShareCapital2024-05-3113370399core:SharePremium2024-05-3113370399core:RevaluationReserve2024-05-3113370399core:OtherReservesSubtotal2024-05-3113370399core:RetainedEarningsAccumulatedLosses2024-05-3113370399core:LandBuildings2025-05-3113370399core:PlantMachinery2025-05-3113370399core:Vehicles2025-05-3113370399core:FurnitureFittings2025-05-3113370399core:OfficeEquipment2025-05-3113370399core:NetGoodwill2025-05-3113370399core:IntangibleAssetsOtherThanGoodwill2025-05-3113370399core:ListedExchangeTraded2025-05-3113370399core:UnlistedNon-exchangeTraded2025-05-3113370399core:LandBuildings2024-05-3113370399core:PlantMachinery2024-05-3113370399core:Vehicles2024-05-3113370399core:FurnitureFittings2024-05-3113370399core:OfficeEquipment2024-05-3113370399core:NetGoodwill2024-05-3113370399core:IntangibleAssetsOtherThanGoodwill2024-05-3113370399core:ListedExchangeTraded2024-05-3113370399core:UnlistedNon-exchangeTraded2024-05-3113370399core:LandBuildings2024-06-012025-05-3113370399core:PlantMachinery2024-06-012025-05-3113370399core:Vehicles2024-06-012025-05-3113370399core:FurnitureFittings2024-06-012025-05-3113370399core:OfficeEquipment2024-06-012025-05-3113370399core:NetGoodwill2024-06-012025-05-3113370399core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3113370399core:ListedExchangeTraded2024-06-012025-05-3113370399core:UnlistedNon-exchangeTraded2024-06-012025-05-3113370399core:MoreThanFiveYears2024-06-012025-05-3113370399core:Non-currentFinancialInstruments2025-05-3113370399core:Non-currentFinancialInstruments2024-05-3113370399dpl:CostSales2024-06-012025-05-3113370399dpl:DistributionCosts2024-06-012025-05-3113370399core:LandBuildings2024-06-012025-05-3113370399core:PlantMachinery2024-06-012025-05-3113370399core:Vehicles2024-06-012025-05-3113370399core:FurnitureFittings2024-06-012025-05-3113370399core:OfficeEquipment2024-06-012025-05-3113370399dpl:AdministrativeExpenses2024-06-012025-05-3113370399core:NetGoodwill2024-06-012025-05-3113370399core:IntangibleAssetsOtherThanGoodwill2024-06-012025-05-3113370399dpl:GroupUndertakings2024-06-012025-05-3113370399dpl:ParticipatingInterests2024-06-012025-05-3113370399dpl:GroupUndertakingscore:ListedExchangeTraded2024-06-012025-05-3113370399core:ListedExchangeTraded2024-06-012025-05-3113370399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-06-012025-05-3113370399core:UnlistedNon-exchangeTraded2024-06-012025-05-3113370399dpl:CostSales2023-06-012024-05-3113370399dpl:DistributionCosts2023-06-012024-05-3113370399core:LandBuildings2023-06-012024-05-3113370399core:PlantMachinery2023-06-012024-05-3113370399core:Vehicles2023-06-012024-05-3113370399core:FurnitureFittings2023-06-012024-05-3113370399core:OfficeEquipment2023-06-012024-05-3113370399dpl:AdministrativeExpenses2023-06-012024-05-3113370399core:NetGoodwill2023-06-012024-05-3113370399core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3113370399dpl:GroupUndertakings2023-06-012024-05-3113370399dpl:ParticipatingInterests2023-06-012024-05-3113370399dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3113370399core:ListedExchangeTraded2023-06-012024-05-3113370399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3113370399core:UnlistedNon-exchangeTraded2023-06-012024-05-3113370399core:NetGoodwill2025-05-3113370399core:IntangibleAssetsOtherThanGoodwill2025-05-3113370399core:LandBuildings2025-05-3113370399core:PlantMachinery2025-05-3113370399core:Vehicles2025-05-3113370399core:FurnitureFittings2025-05-3113370399core:OfficeEquipment2025-05-3113370399core:AfterOneYear2025-05-3113370399core:WithinOneYear2025-05-3113370399core:ListedExchangeTraded2025-05-3113370399core:UnlistedNon-exchangeTraded2025-05-3113370399core:ShareCapital2025-05-3113370399core:SharePremium2025-05-3113370399core:RevaluationReserve2025-05-3113370399core:OtherReservesSubtotal2025-05-3113370399core:RetainedEarningsAccumulatedLosses2025-05-3113370399core:NetGoodwill2024-05-3113370399core:IntangibleAssetsOtherThanGoodwill2024-05-3113370399core:LandBuildings2024-05-3113370399core:PlantMachinery2024-05-3113370399core:Vehicles2024-05-3113370399core:FurnitureFittings2024-05-3113370399core:OfficeEquipment2024-05-3113370399core:AfterOneYear2024-05-3113370399core:WithinOneYear2024-05-3113370399core:ListedExchangeTraded2024-05-3113370399core:UnlistedNon-exchangeTraded2024-05-3113370399core:ShareCapital2024-05-3113370399core:SharePremium2024-05-3113370399core:RevaluationReserve2024-05-3113370399core:OtherReservesSubtotal2024-05-3113370399core:RetainedEarningsAccumulatedLosses2024-05-3113370399core:NetGoodwill2023-05-3113370399core:IntangibleAssetsOtherThanGoodwill2023-05-3113370399core:LandBuildings2023-05-3113370399core:PlantMachinery2023-05-3113370399core:Vehicles2023-05-3113370399core:FurnitureFittings2023-05-3113370399core:OfficeEquipment2023-05-3113370399core:AfterOneYear2023-05-3113370399core:WithinOneYear2023-05-3113370399core:ListedExchangeTraded2023-05-3113370399core:UnlistedNon-exchangeTraded2023-05-3113370399core:ShareCapital2023-05-3113370399core:SharePremium2023-05-3113370399core:RevaluationReserve2023-05-3113370399core:OtherReservesSubtotal2023-05-3113370399core:RetainedEarningsAccumulatedLosses2023-05-3113370399core:AfterOneYear2024-06-012025-05-3113370399core:WithinOneYear2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:CostValuation2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-012025-05-3113370399core:Non-currentFinancialInstrumentscore:CostValuation2025-05-3113370399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-05-3113370399core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3113370399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3113370399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3113370399bus:Director12024-06-012025-05-3113370399bus:Director22024-06-012025-05-3113370399bus:Director32024-06-012025-05-3113370399bus:Director42024-06-012025-05-31

CLEAR BREW PORTSMOUTH LTD

Registered Number
13370399
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

CLEAR BREW PORTSMOUTH LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors

HARRIS, Kerrie Anne
HARRIS, Simon Richard
KNIGHTS, David John
KNIGHTS, Maria

Registered Address

C/O Mad About Book-Keeping
Wolfe Mead, Farnham Road
Bordon
GU35 0NH

Registered Number

13370399 (England and Wales)
CLEAR BREW PORTSMOUTH LTD
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors7979
Cash at bank and on hand6,2436,314
6,3226,393
Creditors amounts falling due within one year3(2,485)(2,558)
Net current assets (liabilities)3,8373,835
Total assets less current liabilities3,8373,835
Net assets3,8373,835
Capital and reserves
Called up share capital44
Profit and loss account3,8333,831
Shareholders' funds3,8373,835
The financial statements were approved and authorised for issue by the Board of Directors on 1 September 2025, and are signed on its behalf by:
HARRIS, Simon Richard
Director
KNIGHTS, David John
Director

Registered Company No. 13370399
CLEAR BREW PORTSMOUTH LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.Average number of employees

20252024
Average number of employees during the year00
3.Creditors: amounts due within one year

2025

2024

££
Taxation and social security2,0852,258
Accrued liabilities and deferred income400300
Total2,4852,558