Company registration number 09767675 (England and Wales)
BREWERS LODGE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BREWERS LODGE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BREWERS LODGE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
422,566
430,948
Current assets
Stocks
10,314
12,166
Debtors
4
3,935
3,923
Cash at bank and in hand
15,993
13,725
30,242
29,814
Creditors: amounts falling due within one year
5
(464,928)
(474,769)
Net current liabilities
(434,686)
(444,955)
Total assets less current liabilities
(12,120)
(14,007)
Creditors: amounts falling due after more than one year
6
-
0
(9,220)
Provisions for liabilities
1,555
1,245
Net liabilities
(10,565)
(21,982)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(10,665)
(22,082)
Total equity
(10,565)
(21,982)
BREWERS LODGE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 March 2026 and are signed on its behalf by:
Mrs Catherine Brewer
Mr Tony Brewer
Director
Director
Company registration number 09767675 (England and Wales)
BREWERS LODGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Brewers Lodge Limited is a private company limited by shares incorporated in England and Wales. The registered office is Brewers Lodge, Gordon Road, Blackwood, Gwent, NP12 1DS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
no depreciation
Plant and machinery
25% reducing balance method
Fixtures, fittings & equipment
25% reducing balance method
Motor vehicles
25% reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BREWERS LODGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
16
16
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
400,000
68,772
468,772
Additions
-
0
8,200
8,200
Disposals
-
0
(21,471)
(21,471)
At 31 December 2025
400,000
55,501
455,501
Depreciation and impairment
At 1 January 2025
-
0
37,824
37,824
Depreciation charged in the year
-
0
7,524
7,524
Eliminated in respect of disposals
-
0
(12,413)
(12,413)
At 31 December 2025
-
0
32,935
32,935
Carrying amount
At 31 December 2025
400,000
22,566
422,566
At 31 December 2024
400,000
30,948
430,948
BREWERS LODGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
3,935
3,923
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
165
-
0
Corporation tax
1,328
(77)
Other taxation and social security
25,069
21,829
Other creditors
438,366
453,017
464,928
474,769
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
9,220
7
Related party transactions

At the year end the company owes Isocount UK Limited £400,000 (2024 - £410,000). Isocount UK Limited is owned by Mr T Brewer and Mr L Harvey. Mr T Brewer is a shareholder and a director of both Brewers Lodge Limited and Isocount UK Limited. Mr L Harvey is a director of Isocount UK Limited and a shareholder of Brewers Lodge Limited.

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