REGISTERED NUMBER: 10043786 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Three Brothers Brewing Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C E Dodd

Mr D Dodd

Mrs BR Wright

REGISTERED OFFICE:

Unit 4 Clayton Court

Bowesfield Industrial Estate

Stockton On Tees

TS18 3QX

REGISTERED NUMBER:

10043786 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Tangible assets

4

95,632

109,847

CURRENT ASSETS

Stocks

29,689

21,840

Debtors

5

53,447

57,760

Cash at bank and in hand

16,114

25,923

99,250

105,523

CREDITORS

Amounts falling due within one year

6

396,412

387,106

NET CURRENT LIABILITIES

(297,162

)

(281,583

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(201,530

)

(171,736

)

CREDITORS

Amounts falling due after more than one year

7

9,583

19,710

NET LIABILITIES

(211,113

)

(191,446

)

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

(211,212

)

(191,545

)

(211,113

)

(191,446

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

Mr C E Dodd - Director

1.	STATUTORY INFORMATION

Three Brothers Brewing Company 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 FRS 102, Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

At the balance sheet date the company is insolvent. The company's continued existence is dependent upon the support of the directors. The directors confirm that this support will continue and for that reason the financial statements have been prepared on a going concern basis.

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.

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 15% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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 12 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

236,440

Additions

10,140

At 31 December 2024

246,580

DEPRECIATION

At 1 January 2024

126,593

Charge for year

24,355

At 31 December 2024

150,948

NET BOOK VALUE

At 31 December 2024

95,632

At 31 December 2023

109,847

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

36,186

42,419

Amounts owed by group undertakings

712

279

Other debtors

16,549

15,062

53,447

57,760

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts

932

-

Trade creditors

13,633

21,397

Amounts owed to group undertakings

5,525

4,198

Taxation and social security

26,722

26,998

Other creditors

349,600

334,513

396,412

387,106

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Other creditors

9,583

19,710