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REGISTERED NUMBER: 15236478 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

FOR

ALE CRAFT PUBS LIMITED

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

STATEMENT OF FINANCIAL POSITION

31 OCTOBER 2024

| Notes | £ |

| FIXED ASSETS

| Tangible assets | 4 | 30,405 |  |

| CURRENT ASSETS

| Stocks | 13,795 |  |

| Debtors | 5 | 100,789 |  |

| Cash at bank and in hand | 5,630 |  |

120,214 |  |

| CREDITORS

| Amounts falling due within one year | 6 | (147,761 | ) |

| NET CURRENT LIABILITIES | (27,547 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 2,858 |  |

| PROVISIONS FOR LIABILITIES | (1,761 | ) |

| NET ASSETS | 1,097 |  |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | 997 |  |

1,097 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 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.

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

STATEMENT OF FINANCIAL POSITION - continued

31 OCTOBER 2024

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 13 November 2025 and were signed on its behalf by:

L Harris - Director

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

1. | STATUTORY INFORMATION

| Ale Craft Pubs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 15236478

| Registered office: | C/O DPC

| Stone House

| 55 Stone Road Business Park

| Stoke-on-Trent

| Staffordshire

| ST4 6SR

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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.

| (ii) Impairment of debtors

| The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See debtors note for the net carrying amount of the debtors.

| (ii) Stock Provision

| The group manufactures and supply's control panels which are associated with repairs and

| servicing. Given the volume of stock held it is necessary to consider the recoverability of the cost of stock and the associated provision required. When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability of the stock.

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

2. | ACCOUNTING POLICIES - continued

| REVENUE RECOGNITION

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation

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

| Fixtures and Fittings -20 % on reducing balance.

| Leasehold - 9 years over original life.

| Computer Equipment - 20% on reducing balance.

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| 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.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| TAXATION

| Taxation for the period 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 statement of financial position date.

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

2. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 28 .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 23,017 |  | 11,220 |  | 1,212 |  | 35,449 |  |

| At 31 October 2024 | 23,017 |  | 11,220 |  | 1,212 |  | 35,449 |  |

| DEPRECIATION

| Charge for period | 2,557 |  | 2,244 |  | 243 |  | 5,044 |  |

| At 31 October 2024 | 2,557 |  | 2,244 |  | 243 |  | 5,044 |  |

| NET BOOK VALUE

| At 31 October 2024 | 20,460 |  | 8,976 |  | 969 |  | 30,405 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Amounts owed by group undertakings | 65,701 |  |

| Other debtors | 35,088 |  |

100,789 |  |

ALE CRAFT PUBS LIMITED (REGISTERED NUMBER: 15236478)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 25 OCTOBER 2023 TO 31 OCTOBER 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 34,461 |  |

| Taxation and social security | 89,795 |  |

| Other creditors | 23,505 |  |

147,761 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 October 2024:

£ |

| P A Harris and L Harris |

| Balance outstanding at start of period | - |  |

| Amounts advanced | 88,505 |  |

| Amounts repaid | (56,434 | ) |

| Amounts written off | - |  |

| Amounts waived | - |  |

| Balance outstanding at end of period | 32,071 |  |

8. | RELATED PARTY DISCLOSURES

| Transaction with directors are under normal market condition and/or not material.

9. | POST BALANCE SHEET EVENTS

| There were no material events up to the date of approval of the financial statements by the board.