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Company Registration No. 09925185 (England and Wales)
The Hofmeister Brewing Company Ltd Unaudited accounts for the period from 1 January 2024 to 31 March 2025
The Hofmeister Brewing Company Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Hofmeister Brewing Company Ltd Company Information for the period from 1 January 2024 to 31 March 2025
Directors
BYRNE, John CHAMBERS, Spencer LONGHURST, Richard Nicholas VENTERS, Euan James
Company Number
09925185 (England and Wales)
Registered Office
Longfrey Cottage Dorking Road Chilworth Guildford Surrey GU4 8RH England
Accountants
Surrey Hills Accountancy Limited The Old Workshop Longfrey Cottage Dorking Road Chilworth GU4 8RH
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The Hofmeister Brewing Company Ltd Statement of financial position as at 31 March 2025
2025 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
- 
Fixed assets
Intangible assets
4
545,480 
267,116 
Investments
5
9,420,100 
7,145,100 
9,965,580 
7,412,216 
Current assets
Debtors
6
20,404 
150,100 
Cash at bank and in hand
300,326 
21,517 
320,730 
171,617 
Creditors: amounts falling due within one year
7
(43,578)
(81,651)
Net current assets
277,152 
89,966 
Net assets
10,242,832 
7,502,182 
Capital and reserves
Called up share capital
37,027 
30,874 
Share premium
10,944,725 
7,874,368 
Profit and loss account
(738,920)
(403,060)
Shareholders' funds
10,242,832 
7,502,182 
For the period 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by
LONGHURST, Richard Nicholas Director Company Registration No. 09925185
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The Hofmeister Brewing Company Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
1
Statutory information
The Hofmeister Brewing Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 09925185. The registered office is Longfrey Cottage, Dorking Road, Chilworth, Guildford, Surrey, GU4 8RH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Separately acquired trademarks and licences are shown at historic cost. Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date. Trademarks, licences and customer-related intangible assets have a finite useful life and are earned at cost less accumulated amortisation and any accumulated impairment losses. Amortisation Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Intellectual Property 10% straight line
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The Hofmeister Brewing Company Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
Financial instruments
Classification Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. 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 are classified as financial assets at fair value through profit or loss, loans and debtors, held-to-maturity investments, available-for-sale financial assets, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial assets at initial recognition. Financial liabilities are classified as financial liabilities at fair value through profit and loss, loans and borrowings, trade and other creditors, or as derivatives designated as hedging instruments in an effective hedge, as appropriate. The company determines the classification of its financial liabilities at initial recognition. Recognition and Measurement All financial instruments are recognised initially at fair value plus transaction costs. Thereafter financial instruments are stated at amortised cost using the effective interest rate method (less impairment where appropriate) unless the effect of discounting would be immaterial in which case they are stated at cost (less impairment where appropriate). The exception to this are those financial instruments where it is a requirement to continue recording them at fair value through profit and loss. Impairment Financial assets are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
326,023 
Additions
350,542 
At 31 March 2025
676,565 
Amortisation
At 1 January 2024
58,907 
Charge for the period
72,178 
At 31 March 2025
131,085 
Net book value
At 31 March 2025
545,480 
At 31 December 2023
267,116 
5
Investments
Other investments 
£ 
Valuation at 1 January 2024
7,145,100 
Additions
2,275,000 
Valuation at 31 March 2025
9,420,100 
Investments in equity shares which are not publically traded and where fair value cannot be measured reliably are measured at cost less impairment
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The Hofmeister Brewing Company Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
6
Debtors
2025 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
4,538 
- 
Other debtors
10,000 
- 
14,538 
- 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
5,866 
150,100 
7
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
VAT
(8,922)
- 
Trade creditors
51,000 
81,641 
Other creditors
- 
10 
Accruals
1,500 
- 
43,578 
81,651 
8
Transactions with related parties
The company has taken advantage of the exemption in FRS 102 33.1 A 'Related Party Disclosures' from disclosing transactions with other members of the group.
9
Controlling party
The company has taken exemption from preparing group accounts as it is part of a small group.
10
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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