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Company Registration No. 09675186 (England and Wales)
Roam Brewing Company Ltd Unaudited accounts for the year ended 31 July 2025
Roam Brewing Company Ltd Unaudited accounts Contents
Page
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Roam Brewing Company Ltd Company Information for the year ended 31 July 2025
Directors
Mr J S Clargo Mrs V E Clargo
Company Number
09675186 (England and Wales)
Registered Office
New Victoria House Weston Park Road Peverell Plymouth Devon PL3 4NU
Accountants
Blackwell Bate Ltd Brunel Court 122 Fore Street Saltash Cornwall PL12 6JW
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Roam Brewing Company Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
74,546 
41,151 
Current assets
Inventories
17,500 
17,500 
Debtors
8,815 
3,384 
Cash at bank and in hand
48,430 
21,186 
74,745 
42,070 
Creditors: amounts falling due within one year
(76,903)
(42,609)
Net current liabilities
(2,158)
(539)
Total assets less current liabilities
72,388 
40,612 
Creditors: amounts falling due after more than one year
(26,609)
(40,263)
Provisions for liabilities
Deferred tax
(13,596)
- 
Net assets
32,183 
349 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
32,083 
249 
Shareholders' funds
32,183 
349 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Mr J S Clargo Director Company Registration No. 09675186
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Roam Brewing Company Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Roam Brewing Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 09675186. The registered office is New Victoria House Weston Park Road, Peverell , Plymouth, Devon, PL3 4NU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
3 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2024
20,000 
At 31 July 2025
20,000 
Amortisation
At 1 August 2024
20,000 
At 31 July 2025
20,000 
Net book value
At 31 July 2025
- 
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Roam Brewing Company Ltd Notes to the Accounts for the year ended 31 July 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2024
91,132 
6,500 
1,824 
2,270 
101,726 
Additions
5,377 
21,450 
16,245 
906 
43,978 
At 31 July 2025
96,509 
27,950 
18,069 
3,176 
145,704 
Depreciation
At 1 August 2024
57,212 
2,844 
141 
378 
60,575 
Charge for the year
5,624 
2,702 
1,317 
940 
10,583 
At 31 July 2025
62,836 
5,546 
1,458 
1,318 
71,158 
Net book value
At 31 July 2025
33,673 
22,404 
16,611 
1,858 
74,546 
At 31 July 2024
33,920 
3,656 
1,683 
1,892 
41,151 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,640 
1,880 
Other debtors
1,175 
1,504 
8,815 
3,384 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
10,019 
VAT
27,426 
21,550 
Obligations under finance leases and hire purchase contracts
3,646 
- 
Trade creditors
14,215 
8,075 
Taxes and social security
29,975 
1,232 
Other creditors
1,641 
1,733 
76,903 
42,609 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
14,326 
Obligations under finance leases and hire purchase contracts
12,672 
- 
Other creditors
13,937 
25,937 
26,609 
40,263 
9
Average number of employees
During the year the average number of employees was 17 (2024: 18).
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