| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| Brewing Works Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| Brewing Works Limited |
| Brewing Works Limited (Registered number: 13156088) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Brewing Works Limited |
| Company Information |
| for the Year Ended 31 January 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Brewing Works Limited (Registered number: 13156088) |
| Balance Sheet |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| Brewing Works Limited (Registered number: 13156088) |
| Balance Sheet - continued |
| 31 January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Brewing Works Limited (Registered number: 13156088) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | STATUTORY INFORMATION |
| Brewing Works Limited is a |
| 2. | ACCOUNTING POLICIES |
| Statement of compliance |
| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). |
| Basis of preparation |
| These financial statements have been prepared using the historical cost convention. |
| The financial statements are prepared in sterling, which is the functional currency of the entity. |
| Judgements |
| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. |
| Intangible assets |
| Separately identifiable acquired trademarks, patents and licenses are stated at historical cost and reviewed for impairment annually. All amounts are acquired from unconnected third parties. |
| Trademarks, patents, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses. |
| Patents are amortised from the date they are granted. |
| Tangible fixed assets |
| Computer equipment | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Brewing Works Limited (Registered number: 13156088) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits. |
| Trade debtors |
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. |
| Trade debtors are recognised at the transaction price. |
| Trade debtors are reviewed on a quarterly basis for bad debts and any adjustment is made accordingly through the profit and loss account. |
| Trade creditors |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least 12 months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised at the transaction price. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Patents |
| and |
| licences |
| £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| Brewing Works Limited (Registered number: 13156088) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| DEPRECIATION |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| NET BOOK VALUE |
| At 31 January 2026 |
| At 31 January 2025 |
| 6. | DEBTORS |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year: |
| Amounts owed by group undertakings |
| VAT |
| Deferred tax asset |
| Prepayments |
| Amounts falling due after more than one year: |
| Called up share capital not paid |
| Aggregate amounts |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Wages control | ( |
) |
| Tax | ( |
) |
| Social security and other taxes |
| Directors' current accounts | 1,435 | 377 |
| Accruals and deferred income |
| Accrued expenses |
| ( |
) |
| Brewing Works Limited (Registered number: 13156088) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | 1p | 1,168 | 1,168 |
| 9. | RELATED PARTY DISCLOSURES |
| At the balance sheet date the company owed £1,435 to the director H Edwards (2025: £337). There are no terms relating to the repayment of interest or repayment of capital on this loan. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is H Edwards by virtue of his majority shareholding. |