Triple Fff Brewery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13547977

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,000		8,000
Tangible Assets	5		107,903		119,639

			113,903		127,639
CURRENT ASSETS
Stocks	6	10,000		5,000
Debtors	7	85,778		65,917
Cash at bank and in hand		11,003		27,984

		106,781		98,901
Creditors: Amounts Falling Due Within One Year	8	(255,222 )		(220,086 )

NET CURRENT ASSETS (LIABILITIES)			(148,441 )		(121,185 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(34,538 )		6,454

Creditors: Amounts Falling Due After More Than One Year	9		(14,662 )		(28,249 )

NET LIABILITIES			(49,200 )		(21,795 )

CAPITAL AND RESERVES
Called up share capital	11		102		102
Profit and Loss Account			(49,302 )		(21,897 )

SHAREHOLDERS' FUNDS			(49,200)		(21,795)

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Triple Fff Brewery Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Gladstone

Director

24/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Triple Fff Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13547977 . The registered office is The Old Post Office, High Street,, Hartley Wintney, Hampshire, RG27 8NZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	14% Straight Line
Equipment	25% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2023: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	10,000

As at 31 December 2024	10,000

Amortisation
As at 1 January 2024	2,000
Provided during the period	2,000

As at 31 December 2024	4,000

Net Book Value
As at 31 December 2024	6,000

As at 1 January 2024	8,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	99,849	28,260	11,567	3,188	142,864
Additions	3,750	-	8,872	7,984	20,606

As at 31 December 2024	103,599	28,260	20,439	11,172	163,470

Depreciation
As at 1 January 2024	18,864	2,747	1,092	522	23,225
Provided during the period	20,338	7,065	2,671	2,268	32,342

As at 31 December 2024	39,202	9,812	3,763	2,790	55,567

Net Book Value
As at 31 December 2024	64,397	18,448	16,676	8,382	107,903

As at 1 January 2024	80,985	25,513	10,475	2,666	119,639

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Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Stocks

	2024	2023
	£	£
Stock	10,000	5,000

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	65,513	46,173
Prepayments and accrued income	5,240	6,259
Other debtors	15,025	13,485

	85,778	65,917

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	13,587	16,187
Trade creditors	25,817	34,317
Other creditors	172,278	138,196
Taxation and social security	43,540	31,386

	255,222	220,086

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	14,662	28,249

10. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,587	16,187
Later than one year and not later than five years	14,662	28,249

	28,249	44,436

	28,249	44,436

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Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	102	102

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