Company Registration No. 06846258 (England and Wales)
Growlers Limited
Unaudited accounts
for the year ended 31 March 2025
Growlers Limited
Unaudited accounts
Contents
Growlers Limited
Company Information
for the year ended 31 March 2025
Director
Robert James Winterbottom
Company Number
06846258 (England and Wales)
Registered Office
161 Richardshaw Lane
Stanningley
Pudsey
West Yorkshire
LS28 6AA
England
Accountants
True North Accountancy Ltd
19 Forest Crescent
Illingworth
Halifax
West Yorkshire
HX2 8DS
Growlers Limited
Statement of financial position
as at 31 March 2025
Tangible assets
13,560
23,714
Cash at bank and in hand
8,440
2,901
Creditors: amounts falling due within one year
(10,374)
(10,298)
Net current assets/(liabilities)
2,282
(5,497)
Total assets less current liabilities
15,842
18,217
Creditors: amounts falling due after more than one year
(22,148)
(24,076)
Net liabilities
(6,306)
(5,859)
Called up share capital
2
2
Profit and loss account
(6,308)
(5,861)
Shareholders' funds
(6,306)
(5,859)
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 director acknowledges his 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Robert James Winterbottom
Director
Company Registration No. 06846258
Growlers Limited
Notes to the Accounts
for the year ended 31 March 2025
Growlers Limited is a private company, limited by shares, registered in England and Wales, registration number 06846258. The registered office is 161 Richardshaw Lane, Stanningley, Pudsey, West Yorkshire, LS28 6AA, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
25% Reducing Balance
Fixtures & fittings
20% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Growlers Limited
Notes to the Accounts
for the year ended 31 March 2025
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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
44,612
42,255
86,867
At 31 March 2025
44,612
42,255
86,867
At 1 April 2024
37,800
25,353
63,153
Charge for the year
1,703
8,451
10,154
At 31 March 2025
39,503
33,804
73,307
At 31 March 2025
5,109
8,451
13,560
At 31 March 2024
6,812
16,902
23,714
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,057
4,929
Taxes and social security
5,727
5,153
Loans from directors
(4,781)
(7,088)
7
Creditors: amounts falling due after more than one year
2025
2024
Growlers Limited
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
7,088
10,028
12,335
4,781
7,088
10,028
12,335
4,781
During the year, the company made interest free advances to a director amounting to £10,028 (2024: 7,073.) These were repayable on demand. The company received repayments of £12,335.
10
Average number of employees
During the year the average number of employees was 7 (2024: 6).