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# SAMBROOK'S BREWERY LIMITED

## Company Registration Number:
06618299 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# SAMBROOK'S BREWERY LIMITED

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SAMBROOK'S BREWERY LIMITED

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

Sambrook's Brewery's primary business is that of a distributor and wholesaler of beer.

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Duncan James Sambrook
Mark Kelly

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

Paul Nunny

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 November 2025

And signed on behalf of the board by:
Name: Duncan James Sambrook
Status: Director

# SAMBROOK'S BREWERY LIMITED

## Profit And Loss Account

for the Period Ended 31 October 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 1,559,288 | 1,401,340
Cost of sales: | ( 962,717 ) | ( 811,873 )
Gross profit(or loss): | 596,571 | 589,467
Distribution costs: | ( 187,511 ) | ( 154,621 )
Administrative expenses: | ( 341,919 ) | ( 376,387 )
Operating profit(or loss): | 67,141 | 58,459
Interest payable and similar charges: | ( 58,499 ) | ( 50,391 )
Profit(or loss) before tax: | 8,642 | 8,068
Profit(or loss) for the financial year: | 8,642 | 8,068

# SAMBROOK'S BREWERY LIMITED

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 112,198 | 140,769
Investments: | 4 | 145,000 | 145,000
Total fixed assets: |  | 257,198 | 285,769
Current assets
Stocks: | 5 | 73,768 | 63,835
Debtors: | 6 | 466,487 | 408,026
Cash at bank and in hand: |  | 11,682 | 16,092
Total current assets: |  | 551,937 | 487,953
Creditors: amounts falling due within one year: | 7 | ( 811,474 ) | ( 605,807 )
Net current assets (liabilities): |  | (259,537) | (117,854)
Total assets less current liabilities: |  | (2,339) | 167,915
Creditors: amounts falling due after more than one year: | 8 | ( 258,496 ) | ( 437,392 )
Total net assets (liabilities): |  | (260,835) | (269,477)
Capital and reserves
Called up share capital: |  | 253 | 253
Share premium account: |  | 787,664 | 787,664
Other reserves: |  | 64,399 | 64,399
Profit and loss account: |  | (1,113,151 ) | (1,121,793 )
Total Shareholders' funds: |  | ( 260,835 ) | (269,477)

The notes form part of these financial statements

# SAMBROOK'S BREWERY LIMITED

## Balance sheet statements

For the year ending 31 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 28 November 2025
and signed on behalf of the board by:

Name: Duncan James Sambrook
Status: Director

The notes form part of these financial statements

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 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

  Turnover policy

  Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

  Tangible fixed assets depreciation policy

  Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on a straight line basis at rates of 3% to 20% per annum. Assets held under finance leases are depreciated in the same way as owned assets.

  Valuation information and policy

  Fixed asset investments and associates are stated at cost less provision for permanent diminuation in value. Stocks are stated at the lower of cost and net realisable value. Cost represents materials, direct labour and appropriate overheads. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

  Other accounting policies

  Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 6 | 7

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  | 325,770 |  | 9,664 | 52,660 | 388,094
Additions |  | 9,052 |  | 1,051 | 0 | 10,103
Disposals |  | ( 5,806 ) |  | ( 2,221 ) |  | ( 8,027 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 329,016 |  | 8,494 | 52,660 | 390,170
Depreciation |  |  |  |  |  |
At 1 November 2024 |  | 219,031 |  | 4,597 | 23,697 | 247,325
Charge for year |  | 25,902 |  | 2,240 | 10,532 | 38,674
On disposals |  | ( 5,806 ) |  | ( 2,221 ) |  | ( 8,027 )
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  | 239,127 |  | 4,616 | 34,229 | 277,972
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 89,889 |  | 3,878 | 18,431 | 112,198
At 31 October 2024 |  | 106,739 |  | 5,067 | 28,963 | 140,769

Included in the amounts above, assets held under finance lease and hire purchase contracts are plant and machinery with a net book value of £35,676 (2024: £55,571).

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Fixed assets investments note

At 31 October 2025 the Company held a shareholding at cost of £45,000 consisting of 21.3% of the issued share capital of South East Bottling Limited, a company which packages beer and other alcoholic beverages and which is incorporated in the United Kingdom. On 31 October 2025 the Company held a shareholding of £100,000 at cost consisting of 28.1% of the issued share capital of Sambrook's Pub Company Limited, a company which retails alcoholic beverages and food.

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 73,768 | 63,835
Total | 73,768 | 63,835

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 344,722 | 197,330
Prepayments and accrued income | 6,966 | 12,457
Other debtors | 114,799 | 198,239
Total | 466,487 | 408,026

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 7. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 313,887 | 180,094
Amounts due under finance leases and hire purchase contracts | 18,326 | 17,040
Trade creditors | 1,854 | 89,477
Taxation and social security | 57,938 | 73,778
Accruals and deferred income | 131,889 | 145,338
Other creditors | 287,580 | 100,080
Total | 811,474 | 605,807

The company entered into a business bounce back loan on 23 February 2021. Under the terms of the loan agreement the first twelve months of the loan are interest free with repayments of interest and capital commencing on 23 March 2022. The loan is secured by a government guarantee and interest is payable at 2.5% above bank base rate. Certain shareholders have entered into an unsecured loan agreement with the Company for a one year rolling loan renewable annually on 1 July each year. The loan pays interest at a fixed rate of 5%. Unpaid accrued interest on the loan at the year-end 31 October 2025 totalled £6,648, (31 October 2024: £1,393) and is recorded within accruals. On 24 April 2023 the Company issued convertible preference shares to certain shareholders. These preference shares pay interest quarterly at a rate of 8% for a term of three years and are included in other creditors, at which point the debt holder has the option to request repayment or convert into B Ordinary shares in the Company at a subscription price of £20 per share.

# SAMBROOK'S BREWERY LIMITED

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 8. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 233,968 | 207,792
Amounts due under finance leases and hire purchase contracts | 24,528 | 42,100
Other creditors | 0 | 187,500
Total | 258,496 | 437,392

Finance lease and hire purchase contracts are secured over the assets to which they relate.