REGISTERED NUMBER: 06842487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KIRKSTALL BREWERY COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A Holt

Ms L D Ardron

Mr M Epton

Mr R Tattersall

REGISTERED OFFICE:

423 Otley Road

Adel

Leeds

West Yorkshire

LS16 6AL

REGISTERED NUMBER:

06842487 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1

1 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

FIXED ASSETS

Tangible assets

4

405,003

223,400

CURRENT ASSETS

Stocks

441,721

426,239

Debtors

5

2,134,262

1,930,830

Cash at bank and in hand

300,668

211,465

2,876,651

2,568,534

CREDITORS

Amounts falling due within one year

6

2,296,748

2,014,845

NET CURRENT ASSETS

579,903

553,689

TOTAL ASSETS LESS CURRENT LIABILITIES

984,906

777,089

CREDITORS

Amounts falling due after more than one year

7

(160,234

)

(83,334

)

PROVISIONS FOR LIABILITIES

(101,251

)

(55,850

)

NET ASSETS

723,421

637,905

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

723,420

637,904

SHAREHOLDERS' FUNDS

723,421

637,905

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 26 September 2025 and were signed on its behalf by:

Mr S A Holt - Director

1.	STATUTORY INFORMATION

Kirkstall Brewery 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost and 10% on cost

Motor vehicles

-

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 39 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

436,165

73,338

509,503

Additions

232,402

32,490

264,892

Disposals

-

(15,990

)

(15,990

)

At 31 March 2025

668,567

89,838

758,405

DEPRECIATION

At 1 April 2024

266,718

19,385

286,103

Charge for year

45,844

24,120

69,964

Eliminated on disposal

-

(2,665

)

(2,665

)

At 31 March 2025

312,562

40,840

353,402

NET BOOK VALUE

At 31 March 2025

356,005

48,998

405,003

At 31 March 2024

169,447

53,953

223,400

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

191,000

At 31 March 2025

191,000

DEPRECIATION

Charge for year

5,089

At 31 March 2025

5,089

NET BOOK VALUE

At 31 March 2025

185,911

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

1,099,220

1,327,088

Amounts owed by group undertakings

592,634

-

Other debtors

441,208

603,742

2,133,062

1,930,830

Amounts falling due after more than one year:

Other debtors

1,200

-

Aggregate amounts

2,134,262

1,930,830

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

45,833

50,000

Hire purchase contracts

32,400

-

Trade creditors

684,108

722,914

Amounts owed to group undertakings

497,317

233,130

Taxation and social security

373,629

457,955

Other creditors

663,461

550,846

2,296,748

2,014,845

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

33,334

83,334

Hire purchase contracts

126,900

-

160,234

83,334

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

79,167

133,334

Hire purchase contracts

159,300

-

238,467

133,334

The bank loan is secured by a fixed and floating charge over the assets of the company. The hire purchase contracts are secured on the relevant assets.

9.	RELATED PARTY DISCLOSURES

During the year the company was advanced £90,634 from Added Value Concepts Limited, a company of which Mr S A Holt is a director and shareholder. As at 31 March 2025 Kirkstall Brewery Company Limited owed Added Value Concepts Limited £373,814 (2024: £283,180).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Kirkstall Yorkshire Limited.

The ultimate controlling party is Mr S A Holt.