The Coach Brewing Company Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11347835

The Coach Brewing Company Limited

Filleted Unaudited Financial Statements

For the year ended

29 April 2025

The Coach Brewing Company Limited

Financial Statements

Year ended 29 April 2025

Contents	Page

Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

The Coach Brewing Company Limited

Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements

Year ended 29 April 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 29 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

CLAY SHAW THOMAS LTD

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

29 April 2026

The Coach Brewing Company Limited

Statement of Financial Position

29 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		63,460	72,907

Current assets

Stocks		17,461	12,745
Debtors	6	42,555	7,828
Cash at bank and in hand		7,433	3,551
		--------	--------
		67,449	24,124

Creditors: amounts falling due within one year	7	182,315		123,204
		---------		---------
Net current liabilities			114,866	99,080
			---------	--------
Total assets less current liabilities			( 51,406)	( 26,173)
			--------	--------
Net liabilities			( 51,406)	( 26,173)
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 51,506)	( 26,273)
	--------	--------
Shareholders deficit	( 51,406)	( 26,173)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

The Coach Brewing Company Limited

Statement of Financial Position (continued)

29 April 2025

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

Mr O Ladbrooke-Davies

Director

Company registration number: 11347835

The Coach Brewing Company Limited

Notes to the Financial Statements

Year ended 29 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Oldfield Road, Bocam Park, CF35 5LJ, Bridgend.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have assessed whether there are any material uncertainties that may cast significant doubt about the company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. The company has accessed the government business rates relief. In assessing whether the going concern assumption is appropriate, the directors have taken in to account all available information about the future, including the impact of the Covid-19 on the business and conclude that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable during the period, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	5% straight line
Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15 % reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Property improvements	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 30 Apr 2024	29,021	62,492	20,413	26,000	672	138,598
Additions	–	100	–	–	127	227
	--------	--------	--------	--------	----	---------
At 29 Apr 2025	29,021	62,592	20,413	26,000	799	138,825
	--------	--------	--------	--------	----	---------
Depreciation
At 30 Apr 2024	4,063	33,002	12,405	15,945	276	65,691
Charge for the year	1,451	4,435	1,201	2,514	73	9,674
	--------	--------	--------	--------	----	---------
At 29 Apr 2025	5,514	37,437	13,606	18,459	349	75,365
	--------	--------	--------	--------	----	---------
Carrying amount
At 29 Apr 2025	23,507	25,155	6,807	7,541	450	63,460
	--------	--------	--------	--------	----	---------
At 29 Apr 2024	24,958	29,490	8,008	10,055	396	72,907
	--------	--------	--------	--------	----	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	42,555	7,828
	--------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	21,476	5,953
Amounts owed to group undertakings and undertakings in which the company has a participating interest	113,027	61,324
Social security and other taxes	1,801	1,736
Pension creditor	187	187
Beer duty tax	1,060	341
Other creditors	44,764	53,663
	---------	---------
	182,315	123,204
	---------	---------