Halton Turner Brewing Company Ltd

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

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.

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)

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

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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.

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