SMALL BEER BREW CO. LTD


Directors	GRUNDY, James John
	JAMES, Felix Trewartha


Registered Address	70-72 Verney Road
	London
	SE16 3DH


Registered Number	10185708 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		142,192		163,216
			142,192		163,216
Current assets
Stocks		309,380		253,578
Debtors		207,677		241,801
Cash at bank and on hand		35,048		126,391
		552,105		621,770
Creditors amounts falling due within one year		(385,863)		(464,350)
Net current assets (liabilities)			166,242		157,420
Total assets less current liabilities			308,434		320,636
Creditors amounts falling due after one year			(13,856)		(12,500)
Net assets			294,578		308,136
Capital and reserves
Called up share capital			244,450		170,310
Share premium			4,160,071		3,589,195
Other reserves			150,001		470,144
Profit and loss account			(4,259,944)		(3,921,513)
Shareholders' funds			294,578		308,136

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

GRUNDY, James John
Director

JAMES, Felix Trewartha
Director

Registered Company No. 10185708

SMALL BEER BREW CO. LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		19

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	657,481
	Additions	23,328
	Disposals	(1,044)
	At 31 March 25	679,765
	Depreciation and impairment
	At 01 April 24	494,265
	Charge for year	43,524
	On disposals	(216)
	At 31 March 25	537,573
	Net book value
	At 31 March 25	142,192
	At 31 March 24	163,216

4.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	14,525		-