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Company Registration No. 10331856 (England and Wales)
Brolly Brewing Limited Unaudited accounts for the year ended 31 March 2026
Brolly Brewing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Brolly Brewing Limited Company Information for the year ended 31 March 2026
Directors
Brook Saunders Holly Saunders
Company Number
10331856 (England and Wales)
Registered Office
23 Comptons Lane Horsham West Sussex RH13 5NL England
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Brolly Brewing Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
43,828
29,784
Current assets
Inventories
9,685
11,691
Debtors
5
11,895
10,286
Cash at bank and in hand
16,959
21,091
38,539
43,068
Creditors: amounts falling due within one year
6
(39,265)
(25,435)
Net current (liabilities)/assets
(726)
17,633
Total assets less current liabilities
43,102
47,417
Creditors: amounts falling due after more than one year
7
(19,288)
(1,617)
Provisions for liabilities
Deferred tax
(4,560)
(5,727)
Net assets
19,254
40,073
Capital and reserves
Called up share capital
1
1
Share premium
45,000
45,000
Profit and loss account
(25,747)
(4,928)
Shareholders' funds
19,254
40,073
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by
Brook Saunders Director Company Registration No. 10331856
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Brolly Brewing Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Brolly Brewing Limited is a private company, limited by shares, registered in England and Wales, registration number 10331856. The registered office is 23 Comptons Lane, Horsham, West Sussex, RH13 5NL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Revenue
Revenue, described as turnover is the value of services, net of VAT and discounts, provided to customers during the year.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Government grants
Government grants are recognised under the accrual model meaning that grants relating to revenue shall be recognised in income, on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Financial instruments
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits of risk of ownership remain with the lessor are charged to the profit and loss account as incurred.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum straight line
Motor vehicles
20% per annum straight line
Computer equipment
25% per annum straight line
Other tangible fixed assets
10% per annum straight line
Pension costs
TThe company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
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Brolly Brewing Limited Notes to the Accounts for the year ended 31 March 2026
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
95,308
2,300
2,776
100,384
Additions
31,442
-
-
31,442
At 31 March 2026
126,750
2,300
2,776
131,826
Depreciation
At 1 April 2025
67,018
2,300
1,282
70,600
Charge for the year
16,704
-
694
17,398
At 31 March 2026
83,722
2,300
1,976
87,998
Net book value
At 31 March 2026
43,028
-
800
43,828
At 31 March 2025
28,290
-
1,494
29,784
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
2,576
1,518
Other debtors
9,319
8,768
11,895
10,286
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
6,711
3,461
Trade creditors
11,304
5,824
Taxes and social security
115
3,140
Other creditors
4,259
4,099
Loans from directors
16,876
8,911
39,265
25,435
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
19,288
1,617
8
Average number of employees
During the year the average number of employees was 8 (2025: 8).
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