1 January 2024 false No description of principal activity Taxfiler 2024.6 true 10141475business:PrivateLimitedCompanyLtd2024-01-012025-03-31 101414752023-12-31 101414752024-01-012025-03-31 10141475business:AuditExemptWithAccountantsReport2024-01-012025-03-31 10141475business:FilletedAccounts2024-01-012025-03-31 101414752025-03-31 10141475business:Director12024-01-012025-03-31 10141475business:Director22024-01-012025-03-31 10141475business:Director32024-01-012025-03-31 10141475business:Director42024-01-012025-03-31 10141475business:RegisteredOffice2024-01-012025-03-31 101414752023-12-31 10141475core:WithinOneYear2025-03-31 10141475core:WithinOneYear2023-12-31 10141475core:AfterOneYear2025-03-31 10141475core:AfterOneYear2023-12-31 10141475core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 10141475core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 10141475core:SharePremiumcore:PreviouslyStatedAmount2025-03-31 10141475core:SharePremiumcore:PreviouslyStatedAmount2023-12-31 10141475core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 10141475core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 10141475core:PreviouslyStatedAmount2025-03-31 10141475core:PreviouslyStatedAmount2023-12-31 10141475business:SmallEntities2024-01-012025-03-31 10141475countries:EnglandWales2024-01-012025-03-31 10141475core:PlantMachinery2024-01-012025-03-31 10141475core:ComputerEquipment2024-01-012025-03-31 10141475core:IntangibleAssetsOtherThanGoodwill2023-12-31 10141475core:IntangibleAssetsOtherThanGoodwill2025-03-31 10141475core:IntangibleAssetsOtherThanGoodwill2024-01-012025-03-31 10141475core:PlantMachinery2023-12-31 10141475core:ComputerEquipment2023-12-31 10141475core:PlantMachinery2025-03-31 10141475core:ComputerEquipment2025-03-31 10141475core:WithinOneYear2024-01-012025-03-31 10141475business:OrdinaryShareClass12024-01-012025-03-31 10141475business:OrdinaryShareClass12023-01-012023-12-31 101414752023-01-012023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10141475 (England and Wales)
Hofmeister Enterprises Ltd Unaudited accounts for the period from 1 January 2024 to 31 March 2025
Hofmeister Enterprises Ltd Unaudited accounts Contents
Page
- 2 -
Hofmeister Enterprises 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
10141475 (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
- 3 -
Hofmeister Enterprises Ltd Statement of financial position as at 31 March 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,686 
8,119 
Tangible assets
7,051 
101,166 
9,737 
109,285 
Current assets
Inventories
6,867 
163,186 
Debtors
642,014 
549,133 
Cash at bank and in hand
286,347 
119,389 
935,228 
831,708 
Creditors: amounts falling due within one year
(1,050,429)
(1,136,533)
Net current liabilities
(115,201)
(304,825)
Total assets less current liabilities
(105,464)
(195,540)
Creditors: amounts falling due after more than one year
(1,695)
(14,973)
Net liabilities
(107,159)
(210,513)
Capital and reserves
Called up share capital
1,042 
814 
Share premium
9,419,058 
7,144,285 
Profit and loss account
(9,527,259)
(7,355,612)
Shareholders' funds
(107,159)
(210,513)
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. 10141475
- 4 -
Hofmeister Enterprises Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
1
Statutory information
Hofmeister Enterprises Ltd is a private company, limited by shares, registered in England and Wales, registration number 10141475. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3-5 years, SL
Computer equipment
3 years, SL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation, amortised over 5 years
Going concern
The directors have reviewed the forecast and projections and are confident they have sufficient resources to continue operationally for the foreseeable future. As such, the going concern basis has been adopted.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
21,733 
At 31 March 2025
21,733 
Amortisation
At 1 January 2024
13,614 
Charge for the period
5,433 
At 31 March 2025
19,047 
Net book value
At 31 March 2025
2,686 
At 31 December 2023
8,119 
- 5 -
Hofmeister Enterprises Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
214,332 
18,177 
232,509 
Additions
46,833 
10,460 
57,293 
At 31 March 2025
261,165 
28,637 
289,802 
Depreciation
At 1 January 2024
120,442 
10,901 
131,343 
Charge for the period
140,722 
10,686 
151,408 
At 31 March 2025
261,164 
21,587 
282,751 
Net book value
At 31 March 2025
1 
7,050 
7,051 
At 31 December 2023
93,890 
7,276 
101,166 
6
Debtors
2025 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
638,437 
392,264 
Amounts due from group undertakings etc.
- 
81,642 
Accrued income and prepayments
3,577 
75,227 
642,014 
549,133 
7
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Bank loans and overdrafts
237,199 
278,155 
VAT
134,543 
28,064 
Trade creditors
322,143 
534,662 
Amounts owed to group undertakings and other participating interests
4,867 
- 
Taxes and social security
36,091 
75,066 
Other creditors
5,596 
20,002 
Accruals
258,057 
200,584 
Deferred income
51,933 
- 
1,050,429 
1,136,533 
Included within Bank Loans is an amount of £268,147 (2022: £165,259) relating to an invoice discounting facility. This facility is secured by a fixed and floating charge over the current and future assets of the Company.
8
Creditors: amounts falling due after more than one year
2025 
2023 
£ 
£ 
Bank loans
1,695 
14,973 
- 6 -
Hofmeister Enterprises Ltd Notes to the Accounts for the period from 1 January 2024 to 31 March 2025
9
Share capital
2025 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,042 Ordinary shares of £1 each
1,042 
814 
Shares issued during the period:
228 Ordinary shares of £1 each
228 
10
Controlling party
The company's ultimate controlling party is The Hofmeister Brewing Company Limited by virtue of his ownership of 100% of the issued share capital in the company. There is no one controlling party of The Hofmeister Brewing Company Limited
11
Average number of employees
During the period the average number of employees was 19 (2023: 20).
- 7 -