Company Registration No. 14269840 (England and Wales)
Brew Bear Coffee House Ltd
Unaudited accounts
for the year ended 31 August 2025
Brew Bear Coffee House Ltd
Unaudited accounts
Contents
Brew Bear Coffee House Ltd
Company Information
for the year ended 31 August 2025
Directors
Mr R J Robinson
Miss N A Sassal
Company Number
14269840 (England and Wales)
Registered Office
Brew Bear
59 High Street
Evesham
Worcestershire
WR11 4DA
England
Accountants
The Ledger House Accountancy
Minerva Mill, Office 34
Station Road
Alcester
Warwickshire
B49 5ET
Brew Bear Coffee House Ltd
Statement of financial position
as at 31 August 2025
Intangible assets
24,800
28,000
Tangible assets
13,623
14,193
Cash at bank and in hand
2,508
8,426
Creditors: amounts falling due within one year
(77,019)
(28,978)
Net current liabilities
(67,642)
(13,742)
Total assets less current liabilities
(29,219)
28,451
Creditors: amounts falling due after more than one year
-
(50,166)
Net liabilities
(29,219)
(21,715)
Called up share capital
10
10
Profit and loss account
(29,229)
(21,725)
Shareholders' funds
(29,219)
(21,715)
For the year ending 31 August 2025 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 28 April 2026 and were signed on its behalf by
Mr R J Robinson
Director
Company Registration No. 14269840
Brew Bear Coffee House Ltd
Notes to the Accounts
for the year ended 31 August 2025
Brew Bear Coffee House Ltd is a private company, limited by shares, registered in England and Wales, registration number 14269840. The registered office is Brew Bear, 59 High Street, Evesham, Worcestershire, WR11 4DA, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initally recognised as an asset at cost and is subsiquently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
For the purpose of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
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
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
25% Straight line
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Brew Bear Coffee House Ltd
Notes to the Accounts
for the year ended 31 August 2025
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
At 1 September 2024
32,000
Brew Bear Coffee House Ltd
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
8,777
3,950
4,621
918
18,266
Additions
411
-
427
2,106
2,944
At 31 August 2025
9,188
3,950
5,048
3,024
21,210
At 1 September 2024
1,879
949
994
251
4,073
Charge for the year
1,462
600
811
641
3,514
At 31 August 2025
3,341
1,549
1,805
892
7,587
At 31 August 2025
5,847
2,401
3,243
2,132
13,623
At 31 August 2024
6,898
3,001
3,627
667
14,193
Amounts falling due within one year
Deferred tax asset
3,107
2,801
Accrued income and prepayments
404
-
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,570
-
Loans from directors
74,249
-
8
Creditors: amounts falling due after more than one year
2025
2024
Brew Bear Coffee House Ltd
Notes to the Accounts
for the year ended 31 August 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
(3,107)
(2,801)
Provision at start of year
(2,801)
(2,801)
Credited to the profit and loss account
(306)
-
Provision at end of year
(3,107)
(2,801)
10
Operating lease commitments
2025
2024
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
5,833
15,833
11
Average number of employees
During the year the average number of employees was 2 (2024: 5).