Acorn Brewery of Barnsley Limited

Registered number

04768717

Unaudited Filleted Accounts

31 March 2025

Acorn Brewery of Barnsley Limited
Registered number:		04768717
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		22,425			40,150

Current assets
Stocks		32,750			42,000
Debtors	4	94,560			1,254,005
Cash at bank and in hand		45,293			70,371
		172,603			1,366,376

Creditors: amounts falling due within one year	5	(109,587)			(114,551)

Net current assets			63,016			1,251,825

Net assets			85,441			1,291,975

Capital and reserves
Called up share capital			100			100
Profit and loss account			85,341			1,291,875

Shareholders' funds			85,441			1,291,975

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Hughes
Director
Approved by the board on 9 December 2025

Acorn Brewery of Barnsley Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.









	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	31,013		483,037		29,957		544,007
	Additions	-		2,317		-		2,317
	Disposals	-		-		(29,957)		(29,957)
	At 31 March 2025	31,013		485,354		-		516,367

	Depreciation
	At 1 April 2024	31,013		456,435		16,409		503,857
	Charge for the year	-		6,494		-		6,494
	On disposals	-		-		(16,409)		(16,409)
	At 31 March 2025	31,013		462,929		-		493,942

	Net book value
	At 31 March 2025	-		22,425		-		22,425
	At 31 March 2024	-		26,602		13,548		40,150


4	Debtors					2025		2024
£							£

	Trade debtors					83,000		84,026
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		1,038,745
	Other debtors					11,560		131,234
						94,560		1,254,005


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					41,376		22,576
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					-		8,328
	Taxation and social security costs					42,573		50,021
	Other creditors					25,638		33,626
						109,587		114,551


6	Other information

	Acorn Brewery of Barnsley Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3 Aldham Industrial Estate
	Mitchell Road
	Wombwell
	Barnsley
	S73 8HA