Company No: 13122376 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	71,657		35,168
		71,657		35,168
Current assets
Stocks	4	5,599		9,238
Debtors	5	16,588		13,428
Cash at bank and in hand		36,311		44,323
		58,498		66,989
Creditors: amounts falling due within one year	6	( 8,672)		( 19,653)
Net current assets		49,826		47,336
Total assets less current liabilities		121,483		82,504
Net assets		121,483		82,504
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		121,383		82,404
Total shareholders' funds		121,483		82,504

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Monkey Brewhouse (Lymington) Ltd (registered number: 13122376) were approved and authorised for issue by the Board of Directors on 12 December 2025. They were signed on its behalf by:

W E Bradshaw Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Monkey Brewhouse (Lymington) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167 Southampton Road, Lymington, Hampshire, SO41 9HA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Vehicles		Fixtures and fittings		Total
	£		£		£
Cost
At 01 April 2024	28,995		15,834		44,829
Additions	12,500		49,712		62,212
Disposals	( 28,995)		( 340)		( 29,335)
At 31 March 2025	12,500		65,206		77,706
Accumulated depreciation
At 01 April 2024	6,473		3,188		9,661
Charge for the financial year	5,108		1,964		7,072
Disposals	( 10,571)		( 113)		( 10,684)
At 31 March 2025	1,010		5,039		6,049
Net book value
At 31 March 2025	11,490		60,167		71,657
At 31 March 2024	22,522		12,646		35,168

4. Stocks

	2025		2024
	£		£
Stocks	5,599		9,238

5. Debtors

	2025		2024
	£		£
Trade debtors	13,044		12,377
Other debtors	3,544		1,051
	16,588		13,428

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Corporation tax	584		9,570
Other taxation and social security	0		2,326
Other creditors	8,088		7,757
	8,672		19,653

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100