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Company Registration Number: 05673738

Kirkby Lonsdale Brewery Company Ltd

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 January 2025

Kirkby Lonsdale Brewery Company Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Richard Stuart Taylor
| James Robert Law
| Alan George Stephenson
| George Richard Taylor
Company Secretary | Richard Stuart Taylor
Company Registration Number | 05673738
Registered Office and Business Address | Unit 2f Old Station Yard
| Kirkby Lonsdale
| Cumbria
| LA6 2HP
| United Kingdom
Accountants | Parkin Finance Limited
| Suite 9
| Unit 1 Meadowbank Business Park
| Shap Road
| Kendal
| Cumbria
| LA9 6NY
| United Kingdom

Kirkby Lonsdale Brewery Company Ltd

DIRECTORS' REPORT

for the financial year ended 31 January 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 January 2025.

Directors

The directors who served during the financial year are as follows:

Richard Stuart Taylor

James Robert Law

Alan George Stephenson

George Richard Taylor

There were no changes in shareholdings between 31 January 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

▪ | select suitable accounting policies and apply them consistently;
▪ | make judgements and accounting estimates that are reasonable and prudent;
▪ | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Richard Stuart Taylor

Director

19 May 2025

Kirkby Lonsdale Brewery Company Ltd

Company Registration Number: 05673738

BALANCE SHEET

as at 31 January 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 248,973 |  | 260,567
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 30,125 |  | 26,000
Debtors |  | 7 | 52,331 |  | 62,671
Cash and cash equivalents |  |  | 41,362 |  | 46,316
|  |  | ───────── |  | ─────────
|  |  | 123,818 |  | 134,987
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (242,054) |  | (237,665)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (118,236) |  | (102,678)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 130,737 |  | 157,889
Creditors:

amounts falling due after more than one year |  | 9 | (63,894) |  | (97,426)
Provisions for liabilities |  | 11 | (29,530) |  | (30,805)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 37,313 |  | 29,658
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 37,213 |  | 29,558
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 37,313 |  | 29,658
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 19 May 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Richard Stuart Taylor |  |  |  |  |
Director |  |  |  |  |

Kirkby Lonsdale Brewery Company Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 January 2025

1. | General Information
| Kirkby Lonsdale Brewery Company Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 05673738. The registered office of the company is Unit 2f Old Station Yard, Kirkby Lonsdale, Cumbria, LA6 2HP, United Kingdom which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 January 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | Over the term of the lease
|  | Plant and machinery | - | 25% Reducing balance
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 38, (2024 - 30).
|  | 2025 | 2024
|  | Number | Number
| Employees | 38 | 30
|  | ═════════ | ═════════

4. | Intangible assets
|  | Development
|  | Costs
|  | £
| Cost
| At 1 February 2024 | 3,280
|  | ─────────
| At 31 January 2025 | 3,280
|  | ─────────
| Amortisation
| At 31 January 2025 | 3,280
|  | ─────────
| Net book value
| At 31 January 2025 | -
|  | ═════════

5. | Tangible assets
|  | Long | Plant and | Motor | Total
|  | leasehold | machinery | vehicles |
|  | property |  |  |
|  | £ | £ | £ | £
| Cost
| At 1 February 2024 | 153,123 | 358,809 | 49,521 | 561,453
| Additions | - | 12,019 | 25,000 | 37,019
| Disposals | - | (14,753) | - | (14,753)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 January 2025 | 153,123 | 356,075 | 74,521 | 583,719
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 February 2024 | 32,209 | 234,395 | 34,282 | 300,886
| Charge for the financial year | 6,124 | 32,500 | 8,497 | 47,121
| On disposals | - | (13,261) | - | (13,261)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 January 2025 | 38,333 | 253,634 | 42,779 | 334,746
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 January 2025 | 114,790 | 102,441 | 31,742 | 248,973
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 January 2024 | 120,914 | 124,414 | 15,239 | 260,567
|  | ═════════ | ═════════ | ═════════ | ═════════

5.1. | Tangible assets continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Plant and machinery | 49,492 | 16,497 | 65,989 | 21,997
| Motor vehicles | 20,312 | 4,688 | - | -
|  | ───────── | ───────── | ───────── | ─────────
|  | 69,804 | 21,185 | 65,989 | 21,997
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Stock (non trading) | 30,125 | 26,000
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

7. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 41,108 | 54,534
| Other debtors | 196 | 196
| Prepayments and accrued income | 11,027 | 7,941
|  | ───────── | ─────────
|  | 52,331 | 62,671
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Bank loan | 23,554 | 21,756
| Net obligations under finance leases
| and hire purchase contracts | 26,248 | 20,621
| Trade creditors | 56,965 | 75,342
| Taxation (Note 10) | 88,500 | 91,644
| Directors' current accounts | 2,590 | 1,238
| Other creditors | 8,300 | 3,921
| Accruals | 35,897 | 23,143
|  | ───────── | ─────────
|  | 242,054 | 237,665
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Bank loan | 30,138 | 55,211
| Finance leases and hire purchase contracts | 33,756 | 42,215
|  | ───────── | ─────────
|  | 63,894 | 97,426
|  | ═════════ | ═════════
| Loans
| Repayable in one year or less, or on demand (Note 8) | 23,554 | 21,756
| Repayable between one and two years | 17,543 | 23,548
| Repayable between two and five years | 9,401 | 25,313
| Repayable in five years or more | 3,194 | 6,350
|  | ───────── | ─────────
|  | 53,692 | 76,967
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 26,248 | 20,621
| Repayable between one and five years | 33,756 | 42,215
|  | ───────── | ─────────
|  | 60,004 | 62,836
|  | ═════════ | ═════════

10. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 54,032 | 50,007
| Corporation tax | 27,986 | 34,146
| PAYE / NI | 6,482 | 7,491
|  | ───────── | ─────────
|  | 88,500 | 91,644
|  | ═════════ | ═════════

11. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 30,805 | 30,805 | 36,272
| Charged to profit and loss | (1,275) | (1,275) | (5,467)
|  | ───────── | ───────── | ─────────
| At financial year end | 29,530 | 29,530 | 30,805
|  | ═════════ | ═════════ | ═════════

12. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 January 2025.

13. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.