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Registered number: 13028031
Brew 4 U Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
THB LLP
1&2 Studley Court Mews
Studley Court, Guildford Road
Chobham
Surrey
GU24 8EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13028031
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 33,487 35,720
Tangible Assets 5 11,236 14,077
44,723 49,797
CURRENT ASSETS
Stocks 6 4,630 4,630
Debtors 7 9,082 7,500
Cash at bank and in hand 18,980 22,909
32,692 35,039
Creditors: Amounts Falling Due Within One Year 8 (38,066 ) (36,110 )
NET CURRENT ASSETS (LIABILITIES) (5,374 ) (1,071 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,349 48,726
Creditors: Amounts Falling Due After More Than One Year 9 (46,321 ) (49,855 )
NET LIABILITIES (6,972 ) (1,129 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (6,973 ) (1,130 )
SHAREHOLDERS' FUNDS (6,972) (1,129)
Page 1
Page 2
For the year ending 28 February 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 Nuno Pinto
Director
29/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brew 4 U Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13028031 . The registered office is 1 & 2 Studley Court Mews Studley Court, Guildford Road, Chobham, Surrey, GU24 8EB.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The Directors will continue to support the business for the foreseeable future.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.5. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
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 years 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.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2024 44,650
As at 28 February 2025 44,650
Amortisation
As at 1 March 2024 8,930
Provided during the period 2,233
As at 28 February 2025 11,163
Net Book Value
As at 28 February 2025 33,487
As at 1 March 2024 35,720
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2024 23,912 3,000 26,912
Additions 768 - 768
As at 28 February 2025 24,680 3,000 27,680
Depreciation
As at 1 March 2024 11,101 1,734 12,835
Provided during the period 3,292 317 3,609
As at 28 February 2025 14,393 2,051 16,444
Net Book Value
As at 28 February 2025 10,287 949 11,236
As at 1 March 2024 12,811 1,266 14,077
6. Stocks
2025 2024
£ £
Stock 4,630 4,630
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 9,082 7,500
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,789 5,796
Other loans 7,200 7,200
Other creditors 9,282 23,669
Taxation and social security 16,795 (555 )
38,066 36,110
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 46,321 49,855
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5