Company Accounts and Tax Online 09796527 Board of Directors 25.10.24 24.10.25 24.10.25 false iso4217:GBP xbrli:pure 09796527 2023-10-25 2024-10-24 09796527 2025-10-24 09796527 2024-10-25 2025-10-24 09796527 2024-10-24 09796527 countries:EnglandWales 2024-10-25 2025-10-24 09796527 curr:PoundSterling 2024-10-25 2025-10-24 09796527 uk-bus:PrivateLimitedCompanyLtd 2024-10-25 2025-10-24 09796527 uk-bus:FRS102 2024-10-25 2025-10-24 09796527 uk-bus:AuditExempt-NoAccountantsReport 2024-10-25 2025-10-24 09796527 uk-bus:FullAccounts 2024-10-25 2025-10-24 09796527 uk-bus:RegisteredOffice 2024-10-25 2025-10-24 09796527 uk-bus:Director1 2024-10-25 2025-10-24 09796527 uk-bus:Director1 2024-10-25 09796527 uk-bus:Director1 2025-10-24 09796527 core:AfterOneYear 2025-10-24 09796527 core:AfterOneYear 2024-10-24 09796527 core:WithinOneYear 2025-10-24 09796527 core:WithinOneYear 2024-10-24 09796527 core:WithinOneYear 2024-10-25 2025-10-24 09796527 core:AfterOneYear 2025-10-24 09796527 core:AfterOneYear 2024-10-24 09796527 core:AfterOneYear 2024-10-25 2025-10-24 09796527 core:ShareCapital 2025-10-24 09796527 core:ShareCapital 2024-10-24 09796527 core:RevaluationReserve 2025-10-24 09796527 core:RevaluationReserve 2024-10-24 09796527 core:RetainedEarningsAccumulatedLosses 2025-10-24 09796527 core:RetainedEarningsAccumulatedLosses 2024-10-24 09796527 1 2024-10-25 2025-10-24 09796527 core:LandBuildings 2024-10-25 2025-10-24 09796527 core:LandBuildings 2025-10-24 09796527 core:LandBuildings 2023-10-25 2024-10-24 09796527 core:LandBuildings 2024-10-24 09796527 core:PlantMachinery 2024-10-25 2025-10-24 09796527 core:PlantMachinery 2025-10-24 09796527 core:PlantMachinery 2023-10-25 2024-10-24 09796527 core:PlantMachinery 2024-10-24 09796527 core:FurnitureFittingsToolsEquipment 2024-10-25 2025-10-24 09796527 core:FurnitureFittingsToolsEquipment 2025-10-24 09796527 core:FurnitureFittingsToolsEquipment 2023-10-25 2024-10-24 09796527 core:FurnitureFittingsToolsEquipment 2024-10-24 09796527 core:OfficeEquipment 2024-10-25 2025-10-24 09796527 core:OfficeEquipment 2025-10-24 09796527 core:OfficeEquipment 2023-10-25 2024-10-24 09796527 core:OfficeEquipment 2024-10-24 09796527 core:Vehicles 2024-10-25 2025-10-24 09796527 core:Vehicles 2025-10-24 09796527 core:Vehicles 2023-10-25 2024-10-24 09796527 core:Vehicles 2024-10-24 09796527 core:NetGoodwill 2024-10-25 2025-10-24 09796527 core:NetGoodwill 2025-10-24 09796527 core:NetGoodwill 2023-10-25 2024-10-24 09796527 core:NetGoodwill 2024-10-24 09796527 core:IntangibleAssetsOtherThanGoodwill 2024-10-25 2025-10-24 09796527 core:IntangibleAssetsOtherThanGoodwill 2025-10-24 09796527 core:IntangibleAssetsOtherThanGoodwill 2023-10-25 2024-10-24 09796527 core:IntangibleAssetsOtherThanGoodwill 2024-10-24

# HILL TOP BREWS LTD

## Company Registration Number:
09796527 (England and Wales)

## Unaudited statutory accounts for the year ended 24 October 2025

## Period of accounts

## Start date: 25 October 2024

## End date: 24 October 2025

# HILL TOP BREWS LTD

## Contents of the Financial Statements

for the Period Ended 24 October 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# HILL TOP BREWS LTD

## Company Information

for the Period Ended 24 October 2025

Director: |  | Sarah Elumba-Hill
Registered office: |  | 127 Chessington Rd Ewell England KT19 9XB
Company Registration Number: |  | 09796527 (England and Wales)

# HILL TOP BREWS LTD

## Directors' Report Period Ended 24 October 2025

The directors present their report with the financial statements of the company for the period ended 24 October 2025

Principal Activities

Hill Top Brews LTD is a home based, small business that retails coffee equipments, yerba mate and small batch coffee roasting.

Political and charitable donations

Recently made a small donation to Allegra Foundation during UK Coffee Week for project waterfall

Company policy on the employment of disabled persons

Company police on disabled employees is observed. Director of the company is disabled (Deaf)

Directors

The directors shown below have held office during the whole of the period from 25 October 2024 to 24 October 2025
Sarah Elumba-Hill

This report was approved by the board of directors on 6 November 2025
And Signed On Behalf Of The Board By:

Name: Sarah Elumba-Hill
Status: Director

# HILL TOP BREWS LTD

## Balance sheet

As at 24 October 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 10,127 | 10,127
Total fixed assets: |  | 10,127 | 10,127
Current assets
Stocks: |  | 475 | 475
Debtors: | 5 | 722 | 590
Cash at bank and in hand: |  | 269 | 151
Total current assets: |  | 1,466 | 1,216
Prepayments and accrued income: |  | 405 | 160
Net current assets (liabilities): |  | 1,871 | 1,376
Total assets less current liabilities: |  | 11,998 | 11,503
Total net assets (liabilities): |  | 11,998 | 11,503

The notes form part of these financial statements

# HILL TOP BREWS LTD

## Balance sheet continued

As at 24 October 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 11,997 | 11,502
Shareholders funds: |  | 11,998 | 11,503

For the year ending 24 October 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 6 November 2025
And Signed On Behalf Of The Board By:

Name: Sarah Elumba-Hill
Status: Director

The notes form part of these financial statements

# HILL TOP BREWS LTD

## Notes to the Financial Statements

for the Period Ended 24 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# HILL TOP BREWS LTD

## Notes to the Financial Statements

for the Period Ended 24 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

  Sole Trader

# HILL TOP BREWS LTD

## Notes to the Financial Statements

for the Period Ended 24 October 2025

- ## 3. Off balance sheet disclosure

  No

# HILL TOP BREWS LTD

## Notes to the Financial Statements

for the Period Ended 24 October 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Office equipment | Total
--- | --- | --- | --- | ---
Cost | £ | £ | £ | £
At 25 October 2024 | 3,176 | 2,869 | 4,082 | 10,127
Additions | - | - | - | -
Disposals | - | - | - | -
Revaluations | - | - | - | -
Transfers | - | - | - | -
At 24 October 2025 | 3,176 | 2,869 | 4,082 | 10,127
Depreciation |  |  |  |
At 25 October 2024 | - | - | - | -
Charge for year | - | - | - | -
On disposals | - | - | - | -
Other adjustments | - | - | - | -
At 24 October 2025 | - | - | - | -
Net book value |  |  |  |
At 24 October 2025 | 3,176 | 2,869 | 4,082 | 10,127
At 24 October 2024 | 3,176 | 2,869 | 4,082 | 10,127

# HILL TOP BREWS LTD

## Notes to the Financial Statements

for the Period Ended 24 October 2025

## 5. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Other debtors | 722 | 590
Total | 722 | 590

Creditors: amounts falling due within one year
Accruals
(282)
(282)
Barclays
-
25
Rounding
(1)
(1)
VAT
(44)
176
Total Creditors: amounts falling due within one year
(328)
(82)
Net Current Assets (Liabilities)
1,794
1,299
Total Assets less Current Liabilities
11,920
11,425
Creditors: amounts falling due after more than one year
Loan
(81)
(81)
Sales Returns (Payables)
3
3
Total Creditors: amounts falling due after more than one year
(78)
(78)