REGISTERED NUMBER: 02043227 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST JUNE 2025

FOR

GOLCAR BREWERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J E Broadbent

P H Broadbent

Mrs J Haywood

SECRETARY:

J E Broadbent

REGISTERED OFFICE:

Swallow Lane

Golcar

Huddersfield

West Yorkshire

HD7 4NB

REGISTERED NUMBER:

02043227 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Tangible assets

4

105,120

105,976

CURRENT ASSETS

Stocks

5

3,450

3,450

Debtors

6

143

92

Cash at bank and in hand

294,474

292,013

298,067

295,555

CREDITORS

Amounts falling due within one year

7

3,782

2,434

NET CURRENT ASSETS

294,285

293,121

TOTAL ASSETS LESS CURRENT LIABILITIES

399,405

399,097

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

399,305

398,997

SHAREHOLDERS' FUNDS

399,405

399,097

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1st June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 1st June 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th October 2025 and were signed on its behalf by:

J E Broadbent - Director

1.	STATUTORY INFORMATION

Golcar 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.

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

-

not provided

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 2nd June 2024

and 1st June 2025

100,322

4,044

7,300

981

112,647

DEPRECIATION

At 2nd June 2024

-

3,990

1,716

965

6,671

Charge for year

-

14

838

4

856

At 1st June 2025

-

4,004

2,554

969

7,527

NET BOOK VALUE

At 1st June 2025

100,322

40

4,746

12

105,120

At 1st June 2024

100,322

54

5,584

16

105,976

5.

STOCKS

2025

2024

£

£

Stocks

120

120

Work-in-progress

3,330

3,330

3,450

3,450

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments & accrued income

143

92

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

2,449

1,151

Directors' current accounts

50

28

Accruals & prepaid income

1,283

1,255

3,782

2,434

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

99

Ordinary

£1

99

99

1

Ordinary A

£1

1

1

100

100

9.	RELATED PARTY DISCLOSURES

Rental payments were made to the director, Mr J E Broadbent, totalling £1200 during the year ended 1st June 2025 (2024:£1200).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J E Broadbent.