Registration number: 05112543

Blindmans Brewery Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Blindmans Brewery Limited

(Registration number: 05112543)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,565	1,838
Current assets
Stocks	5	5,335	5,753
Debtors	6	46,363	37,047
Cash at bank and in hand		10,721	15,510
		62,419	58,310
Creditors: Amounts falling due within one year	7	(42,334)	(34,585)
Net current assets		20,085	23,725
Total assets less current liabilities		23,650	25,563
Creditors: Amounts falling due after more than one year	7	(19,481)	(23,826)
Provisions for liabilities		(391)	-
Net assets		3,778	1,737
Capital and reserves
Called up share capital		2	2
Retained earnings		3,776	1,735
Shareholders' funds		3,778	1,737

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 December 2025
 

......................................... L F Chamberlain Director

Blindmans Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Talbot Farm
Leighton
Frome
Somerset
BA11 4PN

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the year comprises current and deferred tax, and is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. and 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.

Blindmans Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings, tools and equipment	25% per annum on reducing balance
Computer equipment	25% per annum on cost
Motor vehicles	25% per annum on reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business, and are recognised initially at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Blindmans Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2024	68,451	8,484	76,935
Additions	5,255	-	5,255
Disposals	(2,340)	-	(2,340)
At 30 June 2025	71,366	8,484	79,850
Depreciation
At 1 July 2024	66,881	8,216	75,097
Charge for the year	1,121	67	1,188
At 30 June 2025	68,002	8,283	76,285
Net book value
At 30 June 2025	3,364	201	3,565
At 30 June 2024	1,570	268	1,838

5

Stocks

	2025 £	2024 £
Stock	5,335	5,753

6

Debtors

	Note	2025 £	2024 £
Trade debtors		7,388	6,026
Amounts owed by related parties	9	38,000	30,000
Prepayments		975	1,021
		46,363	37,047

Blindmans Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7

Creditors

Amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts	8	4,265	4,100
Trade creditors		3,027	2,069
Taxation and social security		2,633	2,395
Accruals and deferred income		2,334	2,226
Other creditors		24,904	20,066
Corporation tax		5,171	3,729
		42,334	34,585

Amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	19,481	23,826

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	19,481	23,826

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,265	4,100

Blindmans Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9	Related party transactions

Loans to related parties

2025	Entities with joint control or significant influence £	Total £
At start of period	30,000	30,000
Advanced	8,000	8,000
At end of period	38,000	38,000

2024	Entities with joint control or significant influence £	Total £
Advanced	30,000	30,000
At end of period	30,000	30,000