REGISTERED NUMBER: 09240048 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Crafty Devil Brewing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Edinborough

R D Watkins

REGISTERED OFFICE:

Unit 3

The Stone Yard

Ninian Park Road

Cardiff

CF11 6HE

REGISTERED NUMBER:

09240048 (England and Wales)

ACCOUNTANTS:

Austin Accountancy Services Ltd

15 Manor Park

Ham Lane

Llantwit Major

Vale of Glamorgan

CF61 1RS

FIXED ASSETS

Tangible assets

4

19,496

23,992

CURRENT ASSETS

Stocks

137,400

116,000

Debtors

5

41,910

118,181

179,310

234,181

CREDITORS

Amounts falling due within one year

6

254,006

310,678

NET CURRENT LIABILITIES

(74,696

)

(76,497

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(55,200

)

(52,505

)

CREDITORS

Amounts falling due after more than one year

7

35,183

41,567

NET LIABILITIES

(90,383

)

(94,072

)

CAPITAL AND RESERVES

Called up share capital

11,062

11,062

Share premium

89,048

89,048

Retained earnings

(190,493

)

(194,182

)

SHAREHOLDERS' FUNDS

(90,383

)

(94,072

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 December 2025 and were signed on its behalf by:

A M Edinborough - Director

R D Watkins - Director

1.	STATUTORY INFORMATION

Crafty Devil Brewing Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

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

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

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

121,760

Additions

755

At 31 March 2025

122,515

DEPRECIATION

At 1 April 2024

97,768

Charge for year

5,251

At 31 March 2025

103,019

NET BOOK VALUE

At 31 March 2025

19,496

At 31 March 2024

23,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

42,373

111,031

Other debtors

(463

)

7,150

41,910

118,181

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

8,642

20,975

Payments on account

10,000

10,000

Trade creditors

93,108

136,616

Taxation and social security

100,472

84,100

Other creditors

41,784

58,987

254,006

310,678

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

35,183

41,567