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REGISTERED NUMBER: 08626869 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Beartown Brewery Limited |

Beartown Brewery Limited (Registered number: 08626869)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Beartown Brewery Limited (Registered number: 08626869)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 120,521 |  | 118,185 |  |

Tangible assets | 5 | 902,982 |  | 874,481 |  |

Investments | 6 | 1 |  | 1 |  |

1,023,504 |  | 992,667 |  |

CURRENT ASSETS

Stocks | 82,442 |  | 80,169 |  |

Debtors | 7 | 326,664 |  | 497,825 |  |

Cash at bank and in hand | 49,139 |  | 72,978 |  |

458,245 |  | 650,972 |  |

CREDITORS

Amounts falling due within one year | 8 | 510,250 |  | 557,291 |  |

NET CURRENT (LIABILITIES)/ASSETS | (52,005 | ) | 93,681 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 971,499 |  | 1,086,348 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 373,434 |  | 426,156 |  |

NET ASSETS | 598,065 |  | 660,192 |  |

CAPITAL AND RESERVES

Called up share capital | 333 |  | 333 |  |

Share premium | 257,215 |  | 257,215 |  |

Capital redemption reserve | 38 |  | 38 |  |

Retained earnings | 340,479 |  | 402,606 |  |

SHAREHOLDERS' FUNDS | 598,065 |  | 660,192 |  |

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

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

Beartown Brewery Limited (Registered number: 08626869)

Balance Sheet - continued

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

Mr J V Manning - Director

Beartown Brewery Limited (Registered number: 08626869)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Beartown Brewery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08626869

| Registered office: | Bromley House

| Spindle Street

| Congleton

| Cheshire

| CW12 1QN

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared on a going concern basis notwithstanding the deficit in net assets. The directors are satisfied that the shareholders are prepared to continue to support the company for the next year.

| Preparation of consolidated financial statements

| The financial statements contain information about Beartown Brewery Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Licences have been fully amortised in the current year.

| Development costs are being amortised evenly over their estimated useful life of ten years.

| The licence was in respect of the purchase of the ten year Ye Old White Lion lease. During the year, the lease was transferred to a third party and is no longer under the control of the company.

Beartown Brewery Limited (Registered number: 08626869)

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.

| Improvements to property | - | Straight line over 20 years

| Plant and machinery | - | 20% on reducing balance, Straight line over 10 years and Straight line over 20 years

| Fixtures and fittings | - | Straight line over 10 years

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Government grants

| Grants from Government are recognised where there is reasonable assurance that the grant will be received and the company will comply with all attached conditions.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 Profit & 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 19 (2024 - 18 ) .

Beartown Brewery Limited (Registered number: 08626869)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | INTANGIBLE FIXED ASSETS

| Development |

| Goodwill |  | costs |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 85,000 |  | 116,641 |  | 201,641 |  |

| Additions | - |  | 25,000 |  | 25,000 |  |

| At 31 July 2025 | 85,000 |  | 141,641 |  | 226,641 |  |

| AMORTISATION

| At 1 August 2024 | 42,500 |  | 40,956 |  | 83,456 |  |

| Amortisation for year | 8,500 |  | 14,164 |  | 22,664 |  |

| At 31 July 2025 | 51,000 |  | 55,120 |  | 106,120 |  |

| NET BOOK VALUE

| At 31 July 2025 | 34,000 |  | 86,521 |  | 120,521 |  |

| At 31 July 2024 | 42,500 |  | 75,685 |  | 118,185 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 August 2024 | 142,381 |  | 724,149 |  | 129,492 |  |

| Additions | - |  | 39,547 |  | 22,647 |  |

| Disposals | - |  | - |  | - |  |

| At 31 July 2025 | 142,381 |  | 763,696 |  | 152,139 |  |

| DEPRECIATION

| At 1 August 2024 | 14,238 |  | 97,667 |  | 52,571 |  |

| Charge for year | 8,579 |  | 48,312 |  | 15,214 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 July 2025 | 22,817 |  | 145,979 |  | 67,785 |  |

| NET BOOK VALUE

| At 31 July 2025 | 119,564 |  | 617,717 |  | 84,354 |  |

| At 31 July 2024 | 128,143 |  | 626,482 |  | 76,921 |  |

Beartown Brewery Limited (Registered number: 08626869)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 84,558 |  | 31,233 |  | 1,111,813 |  |

| Additions | 64,638 |  | 2,988 |  | 129,820 |  |

| Disposals | (6,250 | ) | - |  | (6,250 | ) |

| At 31 July 2025 | 142,946 |  | 34,221 |  | 1,235,383 |  |

| DEPRECIATION

| At 1 August 2024 | 46,418 |  | 26,438 |  | 237,332 |  |

| Charge for year | 25,378 |  | 2,570 |  | 100,053 |  |

| Eliminated on disposal | (4,984 | ) | - |  | (4,984 | ) |

| At 31 July 2025 | 66,812 |  | 29,008 |  | 332,401 |  |

| NET BOOK VALUE

| At 31 July 2025 | 76,134 |  | 5,213 |  | 902,982 |  |

| At 31 July 2024 | 38,140 |  | 4,795 |  | 874,481 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 August 2024 | 53,450 |  |

| Additions | 22,238 |  |

| At 31 July 2025 | 75,688 |  |

| DEPRECIATION

| At 1 August 2024 | 25,596 |  |

| Charge for year | 12,957 |  |

| Transfer to ownership | (1,734 | ) |

| At 31 July 2025 | 36,819 |  |

| NET BOOK VALUE

| At 31 July 2025 | 38,869 |  |

| At 31 July 2024 | 27,854 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1 |  |

| At 31 July 2024 | 1 |  |

Beartown Brewery Limited (Registered number: 08626869)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 202,715 |  | 203,754 |  |

| Amounts owed by group undertakings | 57,606 |  | - |  |

| Other debtors | 66,343 |  | 294,071 |  |

326,664 |  | 497,825 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 48,790 |  | 54,906 |  |

| Hire purchase contracts | 16,570 |  | 12,902 |  |

| Trade creditors | 261,240 |  | 349,640 |  |

| Taxation and social security | 85,819 |  | 85,443 |  |

| Other creditors | 97,831 |  | 54,400 |  |

510,250 |  | 557,291 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 16,667 |  | 67,034 |  |

| Hire purchase contracts | 40,985 |  | 37,086 |  |

| Other creditors | 315,782 |  | 322,036 |  |

373,434 |  | 426,156 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 65,457 |  | 121,940 |  |

| Hire purchase contracts | 57,555 |  | 49,988 |  |

123,012 |  | 171,928 |  |

| Hire purchase creditors are secured on the related fixed assets.

| Bank loans are secured by a fixed and floating charge against all assets of the company.

11. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £34,285.64 (2024 £55,593) This financial commitment represents the total amount of payments remaining on leases ending 2027.