REGISTERED NUMBER: 12792782 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

BREWMISH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Pharaon

C W Brewster

REGISTERED OFFICE:

9 Worton Park

Cassington

Oxfordshire

OX29 4SX

REGISTERED NUMBER:

12792782 (England and Wales)

ACCOUNTANTS:

Camerons Accountancy Consultants Limited

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

ASSETS

FIXED ASSETS

Tangible assets

4

250,006

278,130

CURRENT ASSETS

Stocks

40,536

32,192

Debtors

5

395,155

60,262

Cash at bank and in hand

367,747

521,255

803,438

613,709

1,053,444

891,839

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES

Called up share capital

6

125

125

Retained earnings

181,368

68,468

SHAREHOLDERS' FUNDS

181,493

68,593

CREDITORS

7

871,951

823,246

1,053,444

891,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

M Pharaon - Director

1.	STATUTORY INFORMATION

Brewmish Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

in accordance with the property

Improvements to property

-

in accordance with the property

Plant and machinery

-

20% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 61 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 September 2024

130,697

201,222

47,522

Additions

-

634

1,521

At 31 August 2025

130,697

201,856

49,043

DEPRECIATION

At 1 September 2024

34,852

51,745

25,124

Charge for year

8,714

13,457

8,675

At 31 August 2025

43,566

65,202

33,799

NET BOOK VALUE

At 31 August 2025

87,131

136,654

15,244

At 31 August 2024

95,845

149,477

22,398

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

95,124

7,083

481,648

Additions

8,739

1,334

12,228

At 31 August 2025

103,863

8,417

493,876

DEPRECIATION

At 1 September 2024

85,697

6,100

203,518

Charge for year

8,283

1,223

40,352

At 31 August 2025

93,980

7,323

243,870

NET BOOK VALUE

At 31 August 2025

9,883

1,094

250,006

At 31 August 2024

9,427

983

278,130

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

5,670

DEPRECIATION

At 1 September 2024

and 31 August 2025

5,670

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

950

Other debtors

50,553

59,312

50,553

60,262

Amounts falling due after more than one year:

Amounts owed by joint ventures

344,602

-

Aggregate amounts

395,155

60,262

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

12,500

Ordinary

0.01

125

125

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

107,891

91,048

Taxation and social security

190,367

122,795

Other creditors

573,693

609,403

871,951

823,246

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors are loans from the Director Mr M Pharaon of £560,351.50 (£580,351.50 in 2024).The loans are interest free and repayable on demand.