REGISTERED NUMBER: 10331856 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Brolly Brewing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H M Saunders

B G Saunders

REGISTERED OFFICE:

17 Madeira Avenue

Horsham

United Kingdom

RH12 1AB

REGISTERED NUMBER:

10331856 (England and Wales)

ACCOUNTANTS:

SO Accounting Limited

Chartered Accountants

5 The Upper Courtyard

Marl Pits Lane

Trudoxhill

Frome

Somerset

BA11 5DL

FIXED ASSETS

Tangible assets

4

29,784

51,236

CURRENT ASSETS

Stocks

11,691

5,785

Debtors

5

10,286

9,361

Cash at bank

21,091

6,762

43,068

21,908

CREDITORS

Amounts falling due within one year

6

25,435

31,003

NET CURRENT ASSETS/(LIABILITIES)

17,633

(9,095

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,417

42,141

CREDITORS

Amounts falling due after more than one year

7

(1,617

)

(5,111

)

PROVISIONS FOR LIABILITIES

(5,727

)

(5,727

)

NET ASSETS

40,073

31,303

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

45,001

45,001

Retained earnings

(4,929

)

(13,699

)

40,073

31,303

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 20 September 2025 and were signed on its behalf by:

Mrs H M Saunders - Director

1.	STATUTORY INFORMATION

Brolly Brewing 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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

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 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

21,745

73,563

2,300

2,776

100,384

DEPRECIATION

At 1 April 2024

2,174

44,278

2,108

588

49,148

Charge for year

2,175

18,391

192

694

21,452

At 31 March 2025

4,349

62,669

2,300

1,282

70,600

NET BOOK VALUE

At 31 March 2025

17,396

10,894

-

1,494

29,784

At 31 March 2024

19,571

29,285

192

2,188

51,236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,518

114

Other debtors

8,768

9,247

10,286

9,361

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,461

3,250

Trade creditors

5,824

12,300

Taxation and social security

3,140

5,672

Other creditors

13,010

9,781

25,435

31,003

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,617

5,111

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

B G Saunders

Balance outstanding at start of year

(8,067

)

(16,145

)

Amounts advanced

-

10,000

Amounts repaid

(844

)

(1,922

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,911

)

(8,067

)