AURORA BREWING LIMITED

Company Registration Number:
07881791 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

AURORA BREWING LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

AURORA BREWING LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets: 3 988,742 0
Tangible assets: 4 1,720,388 1,883,274
Investments:   0 0
Total fixed assets: 2,709,130 1,883,274
Current assets
Stocks: 4,699,112 4,404,878
Debtors: 5 51,294 216,784
Cash at bank and in hand: 387,293 261,107
Investments:   0 0
Total current assets: 5,137,699 4,882,769
Creditors: amounts falling due within one year:   (480,079) (234,136)
Net current assets (liabilities): 4,657,620 4,648,633
Total assets less current liabilities: 7,366,750 6,531,907
Creditors: amounts falling due after more than one year: 6 (9,966,101) (8,221,088)
Provision for liabilities: (239,448) (492,904)
Total net assets (liabilities): (2,838,799) (2,182,085)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (2,838,800) (2,182,086)
Shareholders funds: (2,838,799) (2,182,085)

The notes form part of these financial statements

AURORA BREWING LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 25 September 2025
and signed on behalf of the board by:

Name: David Hill
Status: Director

The notes form part of these financial statements

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognized from sales of stock when the risk and rewards passed onto customer. This occurs as soon as the stockisshipped and leaves the premises of the warehouse of the company.

Tangible fixed assets and depreciation policy

Depreciation is provided, after taking account of any grants receivable, at the following rates in order to write off each asset overitsuseful life. Freehold Buildings and relating plot - over 15 years on cost. Distillery, Plant and Equipment - between 3 and 15yearsstraight-lined on cost. Fixtures and Fittings - 10% on cost. Casks are written of over a period of 8 years straight-lined oncost.Depreciation only occurred in current year as assets was completed in full in beginning of the year subsequently usedformanufacturing activities.

Intangible fixed assets and amortisation policy

Intangible assets depreciation policy: The asset will be used indefinitely by Aurora Brewing thus it will be an asset with indefinite life. No amortization only revaluation at end of 10 Year period for any indication of impairment.

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 11 11

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible Assets

Total
Cost £
At 01 January 2024 0
Additions 988,742
At 31 December 2024 988,742
Amortisation
At 01 January 2024 0
At 31 December 2024 0
Net book value
At 31 December 2024 988,742
At 31 December 2023 0

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible Assets

Total
Cost £
At 01 January 2024 4,349,855
Additions 163,674
At 31 December 2024 4,513,529
Depreciation
At 01 January 2024 2,466,581
Charge for year 326,560
At 31 December 2024 2,793,141
Net book value
At 31 December 2024 1,720,388
At 31 December 2023 1,883,274

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Debtors

2024 2023
££
Debtors due after more than one year: 51,294 216,784

Other debtors consist of VAT receivable. Upfront payment consists mainly of upfront payments for Malt used in manufacturing

AURORA BREWING LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Creditors: amounts falling due after more than one year note

Loan from the holding company Aurora Holdings Ltd, carries interest at 9.63% per annum. The loan has been subordinated infavourof all creditors of the company until such time as the company's statements of financial position returns to a positive equityposition.