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Registered number: 11273879
Halton Turner Brewing Company Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Halton Turner Brewing Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Halton Turner Brewing Company Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11273879

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 693 |  | 6,767
|  |  | 693 |  | 6,767
CURRENT ASSETS
Debtors | 5 | 47,128 |  | 23,552 |
Cash at bank and in hand |  | - |  | 8,707 |
|  | 47,128 |  | 32,259 |
Creditors: Amounts Falling Due Within One Year | 6 | (461,300 ) |  | (439,217 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (414,172 ) |  | (406,958 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (413,479 ) |  | (400,191 )
NET LIABILITIES |  |  | (413,479 ) |  | (400,191 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | (423,479 ) |  | (410,191 )
SHAREHOLDERS' FUNDS |  |  | (413,479) |  | (400,191)

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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Christopher Turner Director
23/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Halton Turner Brewing Company Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Halton Turner Brewing Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11273879 . The registered office is 11 Whitley Avenue, Amington, Tamworth, Staffordshire, B77 3QU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
The directors have financial support from an associated company and consider the business to be a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5 years straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 20% straight line
Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 2,000 | 83,192 | 4,656 | 5,235 | 95,083
Disposals | - | (13,549 ) | (1,408 ) | (3,684 ) | (18,641 )
As at 31 March 2025 | 2,000 | 69,643 | 3,248 | 1,551 | 76,442

...CONTINUED
Page 2
Page 3
Halton Turner Brewing Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 1,117 | 79,264 | 3,520 | 4,415 | 88,316
Provided during the period | 400 | 3,778 | 777 | 800 | 5,755
Disposals | - | (13,472 ) | (1,186 ) | (3,664 ) | (18,322 )
As at 31 March 2025 | 1,517 | 69,570 | 3,111 | 1,551 | 75,749
Net Book Value
As at 31 March 2025 | 483 | 73 | 137 | - | 693
As at 1 April 2024 | 883 | 3,928 | 1,136 | 820 | 6,767

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,671 |  | -
Other debtors | 28,457 |  | 23,552
| 47,128 |  | 23,552

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 843 |  | 7,459
Amounts owed to participating interests | 459,026 |  | 430,804
Other creditors | - |  | 954
Taxation and social security | 1,431 |  | -
| 461,300 |  | 439,217

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 10,000 |  | 10,000
Amount of Allotted, Called Up Share Capital | 10,000 |  | 10,000

8. Going Concern
These financial statements have been prepared on the going concern basis on the understanding that the director and shareholders will continue to financially support the company for the foreseeable future.
Page 3