Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 false 2024-05-01 Wholesale of wine, beer, spirits and other alcoholic beverages 1 1 false false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13063006 2024-05-01 2025-04-30 13063006 2023-05-01 2024-04-30 13063006 2025-04-30 13063006 2024-04-30 13063006 c:Director1 2024-05-01 2025-04-30 13063006 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-05-01 2025-04-30 13063006 d:CopyrightsPatentsTrademarksServiceOperatingRights 2025-04-30 13063006 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-04-30 13063006 d:CurrentFinancialInstruments 2025-04-30 13063006 d:CurrentFinancialInstruments 2024-04-30 13063006 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 13063006 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13063006 d:ShareCapital 2025-04-30 13063006 d:ShareCapital 2024-04-30 13063006 d:RetainedEarningsAccumulatedLosses 2025-04-30 13063006 d:RetainedEarningsAccumulatedLosses 2024-04-30 13063006 c:OrdinaryShareClass1 2024-05-01 2025-04-30 13063006 c:OrdinaryShareClass1 2025-04-30 13063006 c:FRS102 2024-05-01 2025-04-30 13063006 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13063006 c:FullAccounts 2024-05-01 2025-04-30 13063006 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13063006 2 2024-05-01 2025-04-30 13063006 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-05-01 2025-04-30 13063006 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13063006 TRUMAN BEER IP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
TRUMAN BEER IP LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
TRUMAN BEER IP LIMITED REGISTERED NUMBER:13063006
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 3,407,685 |  | 3,786,316
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7,882 |  | 73 |
Cash at bank and in hand |  | 20,944 |  | 49,684 |
|  | 28,826 |  | 49,757 |
Current Liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (3,858,151) |  | (3,851,370) |
Net current liabilities |  |  | (3,829,325) |  | (3,801,613)
Total assets less current liabilities |  |  | (421,640) |  | (15,297)
Net liabilities |  |  | (421,640) |  | (15,297)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (421,641) |  | (15,298)
|  |  | (421,640) |  | (15,297)
Page 1
TRUMAN BEER IP LIMITED REGISTERED NUMBER:13063006
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 January 2026.
J Zeloof
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
TRUMAN BEER IP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Truman Beer IP Limited is a private limited liability company registered in England and Wales. Its registered office address is 91 Brick Lane, London, E1 6QL. The principal activity of the company continued to be the sale of alcoholic beverages. The functional and presentational currency of the company is £ sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company made a loss for the year and at the Statement of Financial Position date had net current liabilities and net liabilities. The director has obtained assurance from the shareholder that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
TRUMAN BEER IP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. The estimated useful lives range as follows:
|  |  |  | Trademarks | - | 10 | years straight line
| 2.6 | Basic financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash and cash equivalents, and loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
TRUMAN BEER IP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Trademarks
|  | £
| Cost |
| At 1 May 2024 | 3,786,316
| At 30 April 2025 | 3,786,316
| Amortisation |
| Charge for the year on owned assets | 378,632
| At 30 April 2025 | 378,632
| Net book value |
| At 30 April 2025 | 3,407,684
| At 30 April 2024 | 3,786,316
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,608 | -
| Other debtors | 1,086 | 73
| Prepayments and accrued income | 188 | -
|  | 7,882 | 73
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,826 | 120
| Other creditors | 3,850,000 | 3,850,000
| Accruals and deferred income | 1,325 | 1,250
|  | 3,858,151 | 3,851,370
Page 5
TRUMAN BEER IP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 Ordinary share of £1 | 1 | 1
Page 6