Blackedge Brewing Company Ltd

Blackedge Brewing Company Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Blackedge Brewing Company Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	105,302	140,381
		105,302	140,381
Current assets
Stocks		12,762	9,579
Debtors		16,426	38,711
Cash at bank and in hand		5,313	15,742
		34,501	64,032
Creditors: amount falling due within one year		(101,743)	(124,752)
Net current assets		(67,242)	(60,720)

Total assets less current liabilities		38,060	79,661
Creditors: amount falling due after more than one year		(38,022)	(79,586)
Net assets		38	75

Capital and reserves
Called up share capital	4	4	4
Profit and loss account		34	71
Shareholders' funds		38	75

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

The financial statements were approved by the board of directors on 29 September 2025 and were signed on its behalf by:

-------------------------------
Wayne Roper Roper
Director

1

Blackedge Brewing Company Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Blackedge Brewing Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 07090905, registration address Moreton Mill, Hampson Street, Horwich, Bolton, Greater Manchester, BL6 7JH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Motor Vehicles	15% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 7).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2024	202,976	41,991	6,210	251,177
Additions	28,736	-	611	29,347
Disposals	(57,750)	-	-	(57,750)
At 31 March 2025	173,962	41,991	6,821	222,774
Depreciation
At 01 April 2024	85,120	20,773	4,903	110,796
Charge for year	8,884	3,183	384	12,451
On disposals	(5,775)	-	-	(5,775)
At 31 March 2025	88,229	23,956	5,287	117,472
Net book values
Closing balance as at 31 March 2025	85,733	18,035	1,534	105,302
Opening balance as at 01 April 2024	117,856	21,218	1,307	140,381

4.

Share Capital

Authorised
2 Class A shares of £1.00 each
2 Class B shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
2 Class A shares of £1.00 each	2	2
2 Class B shares of £1.00 each	2	2
	4	4

2


Registered Number: 07090905
England and Wales
BLACKEDGE BREWING COMPANY LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025