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Company Registration No. 12701978 (England and Wales)
Bini Brew Co Ltd Unaudited accounts for the year ended 30 June 2025
Bini Brew Co Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Bini Brew Co Ltd Company Information for the year ended 30 June 2025
Director
Nicholas James Daniel Rudge
Company Number
12701978 (England and Wales)
Registered Office
Unit 11 Sheepscar House Sheepscar Street South Leeds LS7 1AD United Kingdom
Accountants
Cath Roberts Room 1 Tavistock Physio Clinic Tavistock CORNWALL PL19 8QA
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Bini Brew Co Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
42,305
52,737
Current assets
Inventories
12,303
6,196
Debtors
5
4,842
25,605
Cash at bank and in hand
4,889
9,236
22,034
41,037
Creditors: amounts falling due within one year
6
(360,036)
(248,955)
Net current liabilities
(338,002)
(207,918)
Total assets less current liabilities
(295,697)
(155,181)
Creditors: amounts falling due after more than one year
7
(37,575)
(56,343)
Net liabilities
(333,272)
(211,524)
Capital and reserves
Called up share capital
20,003
3
Profit and loss account
(353,275)
(211,527)
Shareholders' funds
(333,272)
(211,524)
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 18 October 2025 and were signed on its behalf by
James Nicholas Rudge Director Company Registration No. 12701978
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Bini Brew Co Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Bini Brew Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 12701978. The registered office is Unit 11, Sheepscar House, Sheepscar Street South, Leeds, LS7 1AD, United Kingdom.
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:
Land & buildings
10% SL
Plant & machinery
25% RB
Computer equipment
33% SL
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
27,676
66,099
2,405
96,180
Additions
-
-
1,445
1,445
At 30 June 2025
27,676
66,099
3,850
97,625
Depreciation
At 1 July 2024
7,147
34,894
1,402
43,443
Charge for the year
2,768
8,316
793
11,877
At 30 June 2025
9,915
43,210
2,195
55,320
Net book value
At 30 June 2025
17,761
22,889
1,655
42,305
At 30 June 2024
20,529
31,205
1,003
52,737
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Bini Brew Co Ltd Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
3,077
3,224
Accrued income and prepayments
-
6,520
Other debtors
1,765
15,861
4,842
25,605
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,657
7,851
Trade creditors
28,014
24,193
Taxes and social security
337
1,967
Other creditors
29,775
13,048
Loans from directors
297,753
201,396
Accruals
500
500
360,036
248,955
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
9,382
14,555
Other creditors
28,193
41,788
37,575
56,343
8
Average number of employees
During the year the average number of employees was 7 (2024: 3).
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