REGISTERED NUMBER: 12457206 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Brewblack Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Burshtyn

SECRETARY:

REGISTERED OFFICE:

1 Wrexham Road

Basildon

SS15 6PX

REGISTERED NUMBER:

12457206 (England and Wales)

ACCOUNTANTS:

Clearword Limited

1 Wrexham Road

Laindon

Basildon

Essex

SS15 6PX

FIXED ASSETS

Intangible assets

4

4,328

4,761

Tangible assets

5

5,456

4,261

Investments

6

44,000

-

53,784

9,022

CURRENT ASSETS

Stocks

7

59,864

66,087

Debtors

8

77,955

8,192

Cash at bank

64,013

67,902

201,832

142,181

CREDITORS

Amounts falling due within one year

9

137,587

82,954

NET CURRENT ASSETS

64,245

59,227

TOTAL ASSETS LESS CURRENT LIABILITIES

118,029

68,249

CREDITORS

Amounts falling due after more than one year

10

85,145

35,467

NET ASSETS

32,884

32,782

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32,784

32,682

SHAREHOLDERS' FUNDS

32,884

32,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 September 2025 and were signed by:

M Burshtyn - Director

1.	STATUTORY INFORMATION

Brewblack Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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 7 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2024

and 28 February 2025

6,492

AMORTISATION

At 1 March 2024

1,731

Charge for year

433

At 28 February 2025

2,164

NET BOOK VALUE

At 28 February 2025

4,328

At 29 February 2024

4,761

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

6,753

Additions

3,014

At 28 February 2025

9,767

DEPRECIATION

At 1 March 2024

2,492

Charge for year

1,819

At 28 February 2025

4,311

NET BOOK VALUE

At 28 February 2025

5,456

At 29 February 2024

4,261

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

44,000

At 28 February 2025

44,000

NET BOOK VALUE

At 28 February 2025

44,000

7.

STOCKS

28.2.25

29.2.24

£

£

Stocks

59,864

66,087

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

61,714

-

VAT

16,241

8,192

77,955

8,192

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

19,890

-

Trade creditors

1,374

1

Tax

27,579

11,396

Social security and other taxes

5,922

578

Other creditors

80,000

66,000

Directors' current accounts

2,822

4,979

137,587

82,954

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans more 5 yr by instal

24,290

-

Other loans - 1-2 years

60,855

35,467

85,145

35,467

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

24,290

-

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M Burshtyn.