REGISTERED NUMBER: 05894115 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Arbor Ales Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J H Comer

Ms I M Oliver

REGISTERED OFFICE:

181 Easton Road

Bristol

BS5 0HQ

REGISTERED NUMBER:

05894115 (England and Wales)

ACCOUNTANTS:

Chepstow Accountancy Services Limited

FIXED ASSETS

Tangible assets

4

848,527

799,268

CURRENT ASSETS

Stocks

240,037

291,663

Debtors

5

320,058

279,220

Cash at bank and in hand

395,280

303,039

955,375

873,922

CREDITORS

Amounts falling due within one year

6

515,417

441,647

NET CURRENT ASSETS

439,958

432,275

TOTAL ASSETS LESS CURRENT LIABILITIES

1,288,485

1,231,543

CREDITORS

Amounts falling due after more than one year

7

(179,216

)

(180,500

)

PROVISIONS FOR LIABILITIES

(116,704

)

(100,679

)

NET ASSETS

992,565

950,364

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

992,555

950,354

992,565

950,364

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

J H Comer - Director

Ms I M Oliver - Director

1.	STATUTORY INFORMATION

Arbor Ales Ltd 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 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 historical cost convention.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

6% on cost

Plant and machinery etc

-

25% on reducing balance and 20% on 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 and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 AND DIRECTORS

The average number of employees during the year was 18 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

475,255

1,007,018

1,482,273

Additions

-

183,157

183,157

Disposals

-

(61,605

)

(61,605

)

At 31 August 2025

475,255

1,128,570

1,603,825

DEPRECIATION

At 1 September 2024

78,702

604,303

683,005

Charge for year

14,842

87,445

102,287

Eliminated on disposal

-

(29,994

)

(29,994

)

At 31 August 2025

93,544

661,754

755,298

NET BOOK VALUE

At 31 August 2025

381,711

466,816

848,527

At 31 August 2024

396,553

402,715

799,268

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

Plant and machinery

£

At 31 August 2025 116,298

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

319,958

275,344

Other debtors

100

3,876

320,058

279,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

62,247

65,392

Hire purchase contracts

31,599

-

Trade creditors

95,654

91,205

Taxation and social security

324,017

283,250

Other creditors

1,900

1,800

515,417

441,647

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

87,952

147,233

Hire purchase contracts

65,851

-

Other creditors

25,413

33,267

179,216

180,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

41,710

38,918

Hire purchase

1,985

-

43,695

38,918

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

147,429

212,625

Hire purchase contracts

97,450

-

244,879

212,625

The bank loans are secured by a fixed and floating charge over the assets of the company. Hire purchase liabilities are secured on the assets to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

J H Comer

Balance outstanding at start of year

1,888

-

Amounts advanced

-

1,888

Amounts repaid

(1,888

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,888

Ms I M Oliver

Balance outstanding at start of year

1,888

-

Amounts advanced

-

1,888

Amounts repaid

(1,888

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,888