Winton Brewery Limited - Filleted accounts

Registered number

SC526699

Winton Brewery Limited

Unaudited Filleted Abridged Accounts

31 January 2025

Winton Brewery Limited
Registered number:		SC526699
Abridged Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		610			610
Tangible assets	4		2,568			10,142
			3,178			10,752

Current assets
Stocks		8,802			12,209
Debtors		12,771			19,593
Cash at bank and in hand		2,539			5,554
		24,112			37,356

Creditors: amounts falling due within one year		(263,733)			(209,145)

Net current liabilities			(239,621)			(171,789)

Total assets less current liabilities			(236,443)			(161,037)

Creditors: amounts falling due after more than one year			(6,836)			(7,445)



Net liabilities			(243,279)			(168,482)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(243,280)			(168,483)

Shareholders' funds			(243,279)			(168,482)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

David Mackinnon
Director
Approved by the board on 29 October 2025

Winton Brewery Limited
Notes to the Abridged Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor vehicles	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Intellectual property - Trade Mark

	Cost
	At 1 February 2024				610
	At 31 January 2025				610

	Amortisation
	At 31 January 2025				-

	Net book value
	At 31 January 2025				610
	At 31 January 2024				610


4	Tangible fixed assets
					Total
£
	Cost
	At 1 February 2024				84,793
	Additions				742
	At 31 January 2025				85,535

	Depreciation
	At 1 February 2024				74,651
	Charge for the year				8,316
	At 31 January 2025				82,967

	Net book value
	At 31 January 2025				2,568
	At 31 January 2024				10,142


5	Other information

	Winton Brewery Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	4 Vinefields
	Pencaitland
	Tranent
	East Lothian
	EH34 5HD


6	Going concern

	The directors have reviewed a period of 12 months from approval of these financial statements and concluded the company is able to meet all its liabilities as they fall due. As a result it is appropriate to prepare the accounts on a going concern basis.