BROCKLEY BREWING COMPANY LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08052311

BROCKLEY BREWING COMPANY LTD

Filleted Unaudited Financial Statements

31 May 2025

BROCKLEY BREWING COMPANY LTD

Statement of Financial Position

31 May 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		146,422	167,525

Current assets

Stocks		150,072	92,382
Debtors	6	43,428	92,644
Cash at bank and in hand		27,595	11,250
		---------	---------
		221,095	196,276

Creditors: amounts falling due within one year	7	163,169		134,903
		---------		---------
Net current assets			57,926	61,373
			---------	---------
Total assets less current liabilities			204,348	228,898

Creditors: amounts falling due after more than one year	8	24,950	29,220
		---------	---------
Net assets		179,398	199,678
		---------	---------

Capital and reserves

Called up share capital	292,140	292,140
Profit and loss account	( 112,742)	( 92,462)
	---------	---------
Shareholders funds	179,398	199,678
	---------	---------

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 comprehensive income has not been delivered.

For the year ending 31 May 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 .

BROCKLEY BREWING COMPANY LTD

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

M R Vismara

Director

Company registration number: 08052311

BROCKLEY BREWING COMPANY LTD

Notes to the Financial Statements

Year ended 31 May 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 31 Harcourt Road, Harcourt Road, SE4 2AJ.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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:

Plant and machinery	-	15%-25% reducing balance
Fixtures and fittings	-	15%-25% reducing balance
Equipment	-	`15%-25% 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 instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 5 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	334,086	27,288	83,587	444,961
Additions	–	9,150	–	9,150
	---------	--------	--------	---------
At 31 May 2025	334,086	36,438	83,587	454,111
	---------	--------	--------	---------
Depreciation
At 1 June 2024	186,882	22,817	67,737	277,436
Charge for the year	22,032	5,843	2,378	30,253
	---------	--------	--------	---------
At 31 May 2025	208,914	28,660	70,115	307,689
	---------	--------	--------	---------
Carrying amount
At 31 May 2025	125,172	7,778	13,472	146,422
	---------	--------	--------	---------
At 31 May 2024	147,204	4,471	15,850	167,525
	---------	--------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	43,428	56,644
Other debtors	–	36,000
	--------	--------
	43,428	92,644
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	106,511	78,566
Social security and other taxes	54,177	50,397
Other creditors	2,481	5,940
	---------	---------
	163,169	134,903
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	24,950	29,220
	--------	--------

9. Directors' advances, credits and guarantees

	2025	2024
	£	£
(advances)/credits to the Directors

Director Current Accounts -creditors< 1 year	456	466
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