REGISTERED NUMBER: SC491926 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

The Edinburgh Beer Factory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Dunsmore

J M Dunsmore

REGISTERED OFFICE:

The Works

Implementation Road

West Barns

Dunbar

EH42 1UN

REGISTERED NUMBER:

SC491926 (Scotland)

ACCOUNTANTS:

J S Accounting Services Limited

13-15 Morningside Drive

EDINBURGH

EH10 5LZ

FIXED ASSETS

Intangible assets

4

9,732

12,001

Tangible assets

5

536,356

643,017

Investments

6

3,315,000

3,315,000

3,861,088

3,970,018

CURRENT ASSETS

Stocks

69,436

77,776

Debtors

7

127,782

170,474

Cash at bank

49,742

105,819

246,960

354,069

CREDITORS

Amounts falling due within one year

8

209,694

254,540

NET CURRENT ASSETS

37,266

99,529

TOTAL ASSETS LESS CURRENT LIABILITIES

3,898,354

4,069,547

CREDITORS

Amounts falling due after more than one year

9

1,150,884

1,130,313

NET ASSETS

2,747,470

2,939,234

CAPITAL AND RESERVES

Called up share capital

8,655,005

8,655,005

Share premium

4,000

4,000

Retained earnings

(5,911,535

)

(5,719,771

)

2,747,470

2,939,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2025 and were signed on its behalf by:

J M Dunsmore - Director

1.	STATUTORY INFORMATION

The Edinburgh Beer Factory Limited is a private company, limited by shares , registered in Scotland. 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 nil years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 25% on cost and 20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2024

and 31 January 2025

33,466

AMORTISATION

At 1 February 2024

21,465

Charge for year

2,269

At 31 January 2025

23,734

NET BOOK VALUE

At 31 January 2025

9,732

At 31 January 2024

12,001

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

1,621,146

Additions

20,591

At 31 January 2025

1,641,737

DEPRECIATION

At 1 February 2024

978,129

Charge for year

127,252

At 31 January 2025

1,105,381

NET BOOK VALUE

At 31 January 2025

536,356

At 31 January 2024

643,017

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

3,315,000

Additions

143,236

Impairments

(143,236

)

At 31 January 2025

3,315,000

NET BOOK VALUE

At 31 January 2025

3,315,000

At 31 January 2024

3,315,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

71,839

109,071

Other debtors

55,943

61,403

127,782

170,474

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

65,045

93,780

Amounts owed to group undertakings

45,000

-

Taxation and social security

34,572

78,063

Other creditors

55,077

72,697

209,694

254,540

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

3,921

14,025

Other creditors

1,146,963

1,116,288

1,150,884

1,130,313