Uttoxeter Brewing Company Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10127574

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,565		31,094

			16,565		31,094
CURRENT ASSETS
Stocks	5	7,679		24,061
Debtors	6	11,456		9,903
Cash at bank and in hand		15,993		10,173

		35,128		44,137
Creditors: Amounts Falling Due Within One Year	7	(16,551 )		(21,260 )

NET CURRENT ASSETS (LIABILITIES)			18,577		22,877

TOTAL ASSETS LESS CURRENT LIABILITIES			35,142		53,971

Creditors: Amounts Falling Due After More Than One Year	8		(426 )		(2,937 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(7,773 )

NET ASSETS			34,716		43,261

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			34,616		43,161

SHAREHOLDERS' FUNDS			34,716		43,261

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Uttoxeter Brewing Company Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T Abbott Director	Mr R A Ockleton Director
15 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Uttoxeter Brewing Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10127574 . The registered office is 26b Carter Street, Uttoxeter, ST14 8EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Plant & Machinery	25% straight line
Motor Vehicles	25% reduced balance
Fixtures & Fittings	25% straight line
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Uttoxeter Brewing Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	14,321	88,723	7,382	2,667

As at 31 March 2025	14,321	88,723	7,382	2,667

Depreciation
As at 1 April 2024	6,921	71,433	5,386	1,986
Provided during the period	1,432	10,285	499	490

As at 31 March 2025	8,353	81,718	5,885	2,476

Net Book Value
As at 31 March 2025	5,968	7,005	1,497	191

As at 1 April 2024	7,400	17,290	1,996	681


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	9,042	122,135

As at 31 March 2025	9,042	122,135

Depreciation
As at 1 April 2024	5,315	91,041
Provided during the period	1,823	14,529

As at 31 March 2025	7,138	105,570

Net Book Value
As at 31 March 2025	1,904	16,565

As at 1 April 2024	3,727	31,094

5. Stocks

	2025	2024
	£	£
Stock	7,679	24,061

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Uttoxeter Brewing Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	11,282	4,879
Prepayments and accrued income	-	1,292
Other debtors	-	418
Other taxes and social security	174	174
Amounts owed by other participating interests	-	3,140

	11,456	9,903

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	165	1,415
Bank loans and overdrafts	2,511	2,449
Corporation tax	615	7,310
VAT	3,257	1,397
Accruals and deferred income	2,916	-
Directors' loan accounts	7,087	8,689

	16,551	21,260

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	426	2,937

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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