REGISTERED NUMBER: 11283731 (England and Wales)

BREWW LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M S Andrew

LW Cousins

REGISTERED OFFICE:

Burgundy House

23 The Forresters

Harpenden

Hertfordshire

AL5 2FB

REGISTERED NUMBER:

11283731 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

94,888

28,149

CURRENT ASSETS

Debtors

6

56,762

61,591

Cash at bank

157,887

102,304

214,649

163,895

CREDITORS

Amounts falling due within one year

7

153,221

154,043

NET CURRENT ASSETS

61,428

9,852

TOTAL ASSETS LESS CURRENT LIABILITIES

156,316

38,001

CREDITORS

Amounts falling due after more than one year

8

(44,169

)

-

PROVISIONS FOR LIABILITIES

(18,029

)

(5,348

)

NET ASSETS

94,118

32,653

CAPITAL AND RESERVES

Called up, paid and allotted share capital

320

320

Retained earnings

93,798

32,333

SHAREHOLDERS' FUNDS

94,118

32,653

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2026 and were signed on its behalf by:

M S Andrew - Director

1.	STATUTORY INFORMATION

Breww Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Exhibition equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

5.	TANGIBLE FIXED ASSETS

Exhibition

Motor

Office

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

11,424

-

43,038

54,462

Additions

-

58,790

35,615

94,405

At 31 August 2025

11,424

58,790

78,653

148,867

DEPRECIATION

At 1 September 2024

7,247

-

19,066

26,313

Charge for year

1,046

14,698

11,922

27,666

At 31 August 2025

8,293

14,698

30,988

53,979

NET BOOK VALUE

At 31 August 2025

3,131

44,092

47,665

94,888

At 31 August 2024

4,177

-

23,972

28,149

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

33,961

29,977

Other debtors

22,801

31,614

56,762

61,591

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,897

-

Trade creditors

10,380

14,374

Taxation and social security

64,336

51,894

Other creditors

71,608

87,775

153,221

154,043

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

44,169

-

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

16,583

-

9.	RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company.

During the year, additional loans in aggregate were provided to the company of £8,871.

At the year end, the company owed the directors £30,622.