1 March 2024 v2025.68.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity 0 0 false xbrli:pure xbrli:shares iso4217:GBP 06815873 2024-03-01 2025-02-28 06815873 2025-02-28 06815873 bus:Director1 2024-03-01 2025-02-28 06815873 bus:RegisteredOffice 2024-03-01 2025-02-28 06815873 core:AfterOneYear 2025-02-28 06815873 core:AfterOneYear 2024-02-29 06815873 2024-02-29 06815873 core:ShareCapital 2025-02-28 06815873 core:ShareCapital 2024-02-29 06815873 core:RetainedEarningsAccumulatedLosses 2025-02-28 06815873 core:RetainedEarningsAccumulatedLosses 2024-02-29 06815873 core:RetainedEarningsAccumulatedLosses 2023-03-01 06815873 2023-03-01 06815873 core:ShareCapital 2023-03-01 2024-02-29 06815873 2023-03-01 2024-02-29 06815873 core:ShareCapital 2024-03-01 06815873 core:RetainedEarningsAccumulatedLosses 2024-03-01 06815873 2024-03-01 06815873 1 2024-03-01 2025-02-28 06815873 countries:EnglandWales 2024-03-01 2025-02-28 06815873 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 06815873 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06815873 bus:SmallEntities 2024-03-01 2025-02-28 06815873 bus:FullAccounts 2024-03-01 2025-02-28
Company registration number:
06815873
THE PATRIOT BREWERY LIMITED
Unaudited Financial Statements for the year ended
28 February 2025
THE PATRIOT BREWERY LIMITED
Officers and Professional Advisers
Year ended
28 February 2025

Director | Tim Young

Registered office | Long Barn CO Dp Associates (Accountancy) Limited Ashwell Business Park Ilminster Somerset TA19 9DX United Kingdom

Accountant | DP Associates
| Unit B Long Barn Ashwell Park Ilminster Somerset TA19 9DX United Kingdom

THE PATRIOT BREWERY LIMITED
Director's Report
Year ended
28 February 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 28 February 2025.

## Directors

The director who served the company during the year was as follows:

Tim Young

## Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
23 October 2025
and signed on behalf of the board by:

Tim Young
Director

THE PATRIOT BREWERY LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of THE PATRIOT BREWERY LIMITED
Year ended
28 February 2025
As described on the statement of financial position, the Board of Directors of
THE PATRIOT BREWERY LIMITED
are responsible for the preparation of the
financial statements
for the year ended
28 February 2025
, which comprise the statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
DP Associates
Unit B Long Barn
Ashwell Park
Ilminster
Somerset
TA19 9DX
United Kingdom
THE PATRIOT BREWERY LIMITED
Statement of Financial Position
28 February 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Total assets less current liabilities |  | - |  | - |
Creditors: amounts falling due after more than one year | 5 | (80,662 | ) | (80,662 | )
Net liabilities |  | (80,662 | ) | (80,662 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | (80,664 | ) | (80,664 | )
Shareholders deficit |  | (80,662 | ) | (80,662 | )

For the year ending
28 February 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
23 October 2025
, and are signed on behalf of the board by:

Tim Young
Director

Company registration number:
06815873
THE PATRIOT BREWERY LIMITED
Statement of Changes in Equity
Year ended
28 February 2025

| Called up share capital | Profit and loss account | Total
--- | --- | --- | ---
| £ | £ | £
At 1 March 2023 | - |  | (80,664 | ) | (80,664 | )

Profit for the year | - |  | - |  | - |
Total comprehensive income for the year | - |  | - |  | - |

Issue of shares | 2 |  | - |  | 2 |
Total investments by and distributions to owners | 2 |  | - |  | 2 |

At 29 February 2024 and 1 March 2024 | 2 |  | (80,664 | ) | (80,662 | )
Profit for the year | - |  | - |  | - |
Total comprehensive income for the year | - |  | - |  | - |

At 28 February 2025 | 2 |  | (80,664 | ) | (80,662 | )

THE PATRIOT BREWERY LIMITED
Notes to the Financial Statements
Year ended
28 February 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Long Barn CO Dp Associates (Accountancy) Limited
,
Ashwell Business Park
,
Ilminster
,
Somerset
,
TA19 9DX
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 25,000 |  | 25,000 |
Other creditors | 55,662 |  | 55,662 |
| 80,662 |  | 80,662 |