REGISTERED NUMBER: 09807815 (England and Wales)

BEERCRAFT BREWERY LIMITED

Unaudited Financial Statements

for the Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

N Tavare

J Tavare

Registered office:

6a Garcia Trading Estate

Canterbury Road

Worthing

West Sussex

BN13 1AL

Registered number:

09807815 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Fixed assets

Tangible assets

4

1,392,803

1,449,595

Current assets

Stocks

40,667

37,132

Debtors

5

233,610

203,769

Cash at bank

3,101

1,958

277,378

242,859

Creditors

Amounts falling due within one year

6

(255,597

)

(207,184

)

Net current assets

21,781

35,675

Total assets less current liabilities

1,414,584

1,485,270

Creditors

Amounts falling due after more than one year

7

(883,971

)

(829,887

)

Net assets

530,613

655,383

Capital and reserves

Called up share capital

9

1,000,000

1,000,000

Retained earnings

(469,387

)

(344,617

)

Shareholders' funds

530,613

655,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 8 October 2025 and were signed on its behalf by:

J Tavare - Director

1.	Statutory information

Beercraft Brewery 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. Turnover is recognised once the risk and rewards of ownership have been transferred to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

4% 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. Cost comprises direct materials and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

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 4 (2024 - 4 ) .

4.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 February 2024

901,276

737,634

1,345

5,385

1,645,640

Additions

5,552

15,500

672

-

21,724

Disposals

-

(326

)

-

-

(326

)

At 31 January 2025

906,828

752,808

2,017

5,385

1,667,038

Depreciation

At 1 February 2024

39,148

153,928

807

2,162

196,045

Charge for year

14,545

62,494

269

909

78,217

Eliminated on disposal

-

(27

)

-

-

(27

)

At 31 January 2025

53,693

216,395

1,076

3,071

274,235

Net book value

At 31 January 2025

853,135

536,413

941

2,314

1,392,803

At 31 January 2024

862,128

583,706

538

3,223

1,449,595

5.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

134,674

93,496

Other debtors

8,719

20,056

143,393

113,552

Amounts falling due after more than one year:

Amounts owed by group undertakings

90,217

90,217

Aggregate amounts

233,610

203,769

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

35,313

27,624

Trade creditors

83,087

116,236

Taxation and social security

120,249

27,216

Other creditors

16,948

36,108

255,597

207,184

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

72,087

92,366

Other creditors

811,884

737,521

883,971

829,887

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

12,962

-

Between one and five years

30,474

-

43,436

-

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000,000

Ordinary

£1

1,000,000

1,000,000

10.	Related party disclosures

At the balance sheet date the company owed the directors a total amount of £811,884 (2023: £737,521) in respect of interest free loans.