TAPPED NEWCASTLE LIMITED

TAPPED NEWCASTLE LIMITED
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025

Directors

The directors who served the company throughout the year were as follows:

James Hawksworth

Jonathan Holdsworth

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
James Hawksworth
Director

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Jonathan Holdsworth
Director

Date approved: 17 December 2025

TAPPED NEWCASTLE LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of TAPPED NEWCASTLE LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TAPPED NEWCASTLE LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of TAPPED NEWCASTLE LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of TAPPED NEWCASTLE LIMITED and state those matters that we have agreed to state to the Board of Directors of TAPPED NEWCASTLE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TAPPED NEWCASTLE LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that TAPPED NEWCASTLE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TAPPED NEWCASTLE LIMITED. You consider that TAPPED NEWCASTLE LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of TAPPED NEWCASTLE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 17 December 2025 3

TAPPED NEWCASTLE LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of TAPPED NEWCASTLE LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TAPPED NEWCASTLE LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of TAPPED NEWCASTLE LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of TAPPED NEWCASTLE LIMITED and state those matters that we have agreed to state to the Board of Directors of TAPPED NEWCASTLE LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TAPPED NEWCASTLE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TAPPED NEWCASTLE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TAPPED NEWCASTLE LIMITED. You consider that TAPPED NEWCASTLE LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TAPPED NEWCASTLE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
17 December 2025

TAPPED NEWCASTLE LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	2,093	2,268
Tangible fixed assets	4	263,597	225,344
		265,690	227,612
Current assets
Stocks	5	12,644	15,056
Debtors	6	89,812	80,494
Cash at bank and in hand		55,238	120,313
		157,694	215,863
Creditors: amount falling due within one year	7	(63,250)	(88,899)
Net current assets		94,444	126,964

Total assets less current liabilities		360,134	354,576
Creditors: amount falling due after more than one year	8	(153,345)	(163,992)
Provisions for liabilities	9	(58,607)	(52,868)
Net assets		148,182	137,716

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		148,082	137,616
Shareholders' funds		148,182	137,716

For the year ended 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 accounts for the year in question 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 accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 17 December 2025 and were signed on its behalf by:

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James Hawksworth
Director

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Jonathan Holdsworth
Director

TAPPED NEWCASTLE LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

TAPPED NEWCASTLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10421382, registration address HOME FARM, MELBOURNE, YORK, YO42 4SX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Equipment	10% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Plant and Machinery	10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 10 (2024 : 11).

Intangible fixed assets

Cost	Lease - 20 years straight line	Total
	£	£
At 01 April 2024	3,493	3,493
Additions	-	-
Disposals	-	-
At 31 March 2025	3,493	3,493
Amortisation
At 01 April 2024	1,225	1,225
Charge for year	175	175
On disposals	-	-
At 31 March 2025	1,400	1,400
Net book values
At 31 March 2025	2,093	2,093
At 31 March 2024	2,268	2,268

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Equipment	Total
	£	£	£	£
At 01 April 2024	64,604	363,942	13,613	442,159
Additions	-	66,464	-	66,464
Disposals	-	-	-	-
At 31 March 2025	64,604	430,406	13,613	508,623
Depreciation
At 01 April 2024	30,858	181,352	4,605	216,815
Charge for year	3,744	23,879	588	28,211
On disposals	-	-	-	-
At 31 March 2025	34,602	205,231	5,193	245,026
Net book values
Closing balance as at 31 March 2025	30,002	225,175	8,420	263,597
Opening balance as at 01 April 2024	33,746	182,590	9,008	225,344

Stocks

	2025 £		2024 £
Stocks	12,644		15,056
	12,644		15,056

Debtors: amounts falling due within one year

	2025 £		2024 £
Prepayments & Accrued Income	10,645		11,327
	10,645		11,327

Debtors: amounts falling due after one year

	2025 £		2024 £
Intercompany Loan	79,167		69,167
	79,167		69,167

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	15,158	9,838
Bank Loans & Overdrafts	8,964	17,834
Corporation Tax	17,249	38,411
PAYE & Social Security	3,970	4,753
Accrued Expenses	1,415	-
Other Creditors	4,783	3,673
Intercompany Loan	10,833	10,833
VAT	878	3,557
	63,250	88,899

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	98,756	98,570
Intercompany Loan	54,589	65,422
	153,345	163,992

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	58,607		52,868
	58,607		52,868

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100


Registered Number: 10421382
England and Wales
Unaudited Filleted Financial Statements

for the year ended 31 March 2025
for
TAPPED NEWCASTLE LIMITED