1-8-2024 31-7-2025 31-7-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 15 11 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 to the Registrar.These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.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 are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Taxation for the year comprises current taxation. 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.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 05846990 2024-08-01 05846990 2025-07-31 05846990 2024-08-01 2025-07-31 05846990 2023-08-01 05846990 2023-08-01 2024-07-31 05846990 2024-07-31 05846990 ns14:PoundSterling 2024-08-01 2025-07-31 05846990 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05846990 ns10:FilletedAccounts 2024-08-01 2025-07-31 05846990 ns10:SmallEntities 2024-08-01 2025-07-31 05846990 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05846990 ns5:CurrentFinancialInstruments 2025-07-31 05846990 ns5:CurrentFinancialInstruments 2024-07-31 05846990 ns5:ShareCapital 2025-07-31 05846990 ns5:ShareCapital 2024-07-31 05846990 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 05846990 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 05846990 ns10:Director1 2024-08-01 2025-07-31 05846990 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 05846990 ns5:LandBuildings 2024-08-01 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 05846990 ns5:LandBuildings 2024-08-01 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 2025-07-31 05846990 ns5:LandBuildings 2024-08-01 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 2025-07-31 05846990 ns5:LandBuildings 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-07-31 05846990 ns5:LandBuildings 2024-08-01 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 05846990 ns5:LandBuildings 2024-08-01 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-08-01 2025-07-31 05846990 ns5:LandBuildings 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-07-31 05846990 ns5:LandBuildings 2025-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-07-31 05846990 ns5:LandBuildings 2024-07-31 05846990 ns5:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-07-31

| Company registration number: | 05846990
| Unaudited financial statements
| for the year ended 31 July 2025
| for
| Andrews Beer & Mineral Company Ltd
| Pages for filing with the Registrar

| Company registration number: | 05846990
| Andrews Beer & Mineral Company Ltd
| Balance sheet
| as at 31 July 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Intangible assets | 4 |  | 25,000 |  |  |  | 50,000 |  |
| Tangible assets | 5 |  | 1,371,086 |  |  |  | 1,376,244 |  |
|  |  |  |  |  | 1,396,086 |  |  |  | 1,426,244
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 435,653 |  |  |  | 404,922 |  |
| Debtors |  |  | 449,992 |  |  |  | 464,824 |  |
| Cash at bank and in hand |  |  | 1,197,075 |  |  |  | 810,808 |  |
|  |  |  |  |  | 2,082,720 |  |  |  | 1,680,554
| Creditors: amounts falling due within one year |  |  |  |  | (466,778) |  |  |  | (414,959)
| Net current assets |  |  |  |  | 1,615,942 |  |  |  | 1,265,595
| Total assets less current liabilities |  |  |  |  | 3,012,028 |  |  |  | 2,691,839
| Provisions for liabilities |  |  |  |  | (14,895) |  |  |  | (14,895)
| NET ASSETS |  |  |  |  | 2,997,133 |  |  |  | 2,676,944
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 100 |  |  |  | 100
| Profit and loss account |  |  |  |  | 2,997,033 |  |  |  | 2,676,844
| TOTAL EQUITY |  |  |  |  | 2,997,133 |  |  |  | 2,676,944
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 05846990
| Andrews Beer & Mineral Company Ltd
| Balance sheet - continued
| as at 31 July 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 to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 26 February 2026 and signed on its behalf by:
| Mr A Ellis, Director |  |
| 26 February 2026 |  |
| 2

| Andrews Beer & Mineral Company Ltd
| Notes to the financial statements
| for the year ended 31 July 2025
| 1 | Company information
|  | Andrews Beer & Mineral Company Ltd is a private company registered in England and Wales. Its registered number is 05846990. The company is limited by shares. Its registered office is Andrews Beers & Mineral Co Ltd, Bath Road, Margate, Kent, CT9 1SL.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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.
|  | Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|  | Goodwill | - | 5% straight line
| 3

| Andrews Beer & Mineral Company Ltd
| Notes to the financial statements - continued
| for the year ended 31 July 2025
| 2 | Accounting policies - continued
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Land and buildings:
|  | Freehold property | - | 0% straight line
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 20% straight line
|  | Fixtures & fittings | - | 25% reducing balance
|  | Motor vehicles | - | 25% reducing balance
|  | Computer equipment | - | 25% reducing balance
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
|  | Taxation
|  | Taxation for the year comprises current taxation. 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 taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 15 (2024 - 11).
| 4

| Andrews Beer & Mineral Company Ltd
| Notes to the financial statements - continued
| for the year ended 31 July 2025
| 4 | Intangible assets
|  |  |  |  |  |  | Goodwill
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  | 520,000
|  | At 31 July 2025 |  |  |  |  | 520,000
|  | Amortisation |  |  |  |  |
|  | At 1 August 2024 |  |  |  |  | 470,000
|  | Charge for year |  |  |  |  | 25,000
|  | At 31 July 2025 |  |  |  |  | 495,000
|  | Net book value
|  | At 31 July 2025 |  |  |  |  | 25,000
|  | At 31 July 2024 |  |  |  |  | 50,000
| 5 | Tangible fixed assets
|  |  | Land and buildings |  | Plant and machinery etc. |  | Totals
|  |  | £ |  | £ |  | £
|  | Cost |  |  |  |  |
|  | At 1 August 2024 | 1,303,504 |  | 217,416 |  | 1,520,920
|  | Additions | - |  | 46,750 |  | 46,750
|  | Reclassification/transfer | (102,396) |  | 102,395 |  | (1)
|  | At 31 July 2025 | 1,201,108 |  | 366,561 |  | 1,567,669
|  | Depreciation
|  | At 1 August 2024 | - |  | 144,676 |  | 144,676
|  | Charge for year | - |  | 51,907 |  | 51,907
|  | At 31 July 2025 | - |  | 196,583 |  | 196,583
|  | Net book value
|  | At 31 July 2025 | 1,201,108 |  | 169,978 |  | 1,371,086
|  | At 31 July 2024 | 1,303,504 |  | 72,740 |  | 1,376,244
| 5