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REGISTERED NUMBER: 02896499 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| CHURCH END BREWERY LIMITED |

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CHURCH END BREWERY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | S M Elliott

| R A Elliott

| SECRETARY: | R A Elliott

| REGISTERED OFFICE: | Ridge Lane

| Nuneaton

| Warwickshire

| CV10 0RD

| REGISTERED NUMBER: | 02896499 (England and Wales)

| ACCOUNTANTS: | Philip Barnes & Co Limited

| Chartered Accountants

| The Old Council Chambers

| Halford Street

| Tamworth

| Staffordshire

| B79 7RB

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 992,792 |  | 1,007,262 |  |

992,792 |  | 1,007,262 |  |

CURRENT ASSETS

Stocks | 77,345 |  | 89,073 |  |

Debtors | 6 | 63,241 |  | 55,820 |  |

Cash at bank and in hand | 622,215 |  | 473,881 |  |

762,801 |  | 618,774 |  |

CREDITORS

Amounts falling due within one year | 7 | 311,979 |  | 245,684 |  |

NET CURRENT ASSETS | 450,822 |  | 373,090 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,443,614 |  | 1,380,352 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (33,000 | ) | (77,000 | ) |

PROVISIONS FOR LIABILITIES | (41,300 | ) | (44,100 | ) |

NET ASSETS | 1,369,314 |  | 1,259,252 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | 1,368,314 |  | 1,258,252 |  |

SHAREHOLDERS' FUNDS | 1,369,314 |  | 1,259,252 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

BALANCE SHEET - continued

30 JUNE 2025

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

S M Elliott - Director

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Church End Brewery Limited 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% straight line

| Plant and machinery | - | 33% reducing balance, 15% reducing balance, 10% reducing balance and straight line over 12 years

| Fixtures and fittings | - | 33% on cost and 15% reducing balance

| Motor vehicles | - | 25% reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture or completion.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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

| The average number of employees during the year was 57 (2024 - 54 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 30,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 1,032,259 |  | 423,944 |  | 193,711 |  | 54,395 |  | 1,704,309 |  |

| Additions | 12,712 |  | - |  | 8,000 |  | 32,495 |  | 53,207 |  |

| Disposals | - |  | (2,220 | ) | - |  | (36,940 | ) | (39,160 | ) |

| At 30 June 2025 | 1,044,971 |  | 421,724 |  | 201,711 |  | 49,950 |  | 1,718,356 |  |

| DEPRECIATION

| At 1 July 2024 | 189,678 |  | 344,789 |  | 143,681 |  | 18,899 |  | 697,047 |  |

| Charge for year | 15,834 |  | 11,467 |  | 8,533 |  | 9,938 |  | 45,772 |  |

| Eliminated on disposal | - |  | - |  | - |  | (17,255 | ) | (17,255 | ) |

| At 30 June 2025 | 205,512 |  | 356,256 |  | 152,214 |  | 11,582 |  | 725,564 |  |

| NET BOOK VALUE

| At 30 June 2025 | 839,459 |  | 65,468 |  | 49,497 |  | 38,368 |  | 992,792 |  |

| At 30 June 2024 | 842,581 |  | 79,155 |  | 50,030 |  | 35,496 |  | 1,007,262 |  |

| Included in cost of land and buildings is freehold land of £ 250,000 (2024 - £ 250,000 ) which is not depreciated.

CHURCH END BREWERY LIMITED (REGISTERED NUMBER: 02896499)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 45,441 |  | 42,698 |  |

| Other debtors | 17,800 |  | 13,122 |  |

63,241 |  | 55,820 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 44,000 |  | 44,000 |  |

| Trade creditors | 86,536 |  | 67,686 |  |

| Taxation and social security | 163,286 |  | 114,088 |  |

| Other creditors | 18,157 |  | 19,910 |  |

311,979 |  | 245,684 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 33,000 |  | 77,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |