TRIPLE POINT BREWING LTD

TRIPLE POINT BREWING LTD Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of TRIPLE POINT BREWING LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TRIPLE POINT BREWING LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of TRIPLE POINT BREWING LTD, as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of TRIPLE POINT BREWING LTD and state those matters that we have agreed to state to the Board of Directors of TRIPLE POINT BREWING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TRIPLE POINT BREWING LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that TRIPLE POINT BREWING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TRIPLE POINT BREWING LTD. You consider that TRIPLE POINT BREWING LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of TRIPLE POINT BREWING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 29 May 2026 2

TRIPLE POINT BREWING LTD
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of TRIPLE POINT BREWING LTD for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TRIPLE POINT BREWING LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of TRIPLE POINT BREWING LTD, as a body, in accordance with the terms of our engagement letter dated 29 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of TRIPLE POINT BREWING LTD and state those matters that we have agreed to state to the Board of Directors of TRIPLE POINT BREWING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TRIPLE POINT BREWING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TRIPLE POINT BREWING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TRIPLE POINT BREWING LTD. You consider that TRIPLE POINT BREWING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TRIPLE POINT BREWING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
29 May 2026

TRIPLE POINT BREWING LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	524	1,412
Tangible fixed assets	4	607,591	472,583
		608,115	473,995
Current assets
Stocks	5	125,938	109,147
Debtors	6	115,554	67,759
Cash at bank and in hand		92,854	76,503
		334,346	253,409
Creditors: amount falling due within one year	7	(205,673)	(204,355)
Net current assets		128,673	49,054

Total assets less current liabilities		736,788	523,049
Creditors: amount falling due after more than one year	8	(261,059)	(262,335)
Provisions for liabilities	9	(70,132)	(33,754)
Net assets		405,597	226,960

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		405,497	226,860
Shareholders' funds		405,597	226,960

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 29 May 2026 and were signed by:

-------------------------------
Michael Brook
Director

TRIPLE POINT BREWING LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

TRIPLE POINT BREWING LTD is a private company, limited by shares, registered in England and Wales, registration number 11679870, registration address 178 SHOREHAM STREET, SHEFFIELD, S1 4SQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Grants towards capital expenditure are netted against the acquisition cost of the asset. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	10% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 36 (2025 : 34).

Intangible fixed assets

Cost	Goodwill - 5 years straight line	Total
	£	£
At 01 April 2025	4,390	4,390
Additions	-	-
Disposals	-	-
At 31 March 2026	4,390	4,390
Amortisation
At 01 April 2025	2,978	2,978
Charge for year	888	888
On disposals	-	-
At 31 March 2026	3,866	3,866
Net book values
At 31 March 2026	524	524
At 31 March 2025	1,412	1,412

Tangible fixed assets

Cost or valuation	Plant and machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	377,730	22,652	175,874	16,182	592,438
Additions	128,680	-	53,645	1,091	183,416
Disposals	-	-	-	-	-
At 31 March 2026	506,410	22,652	229,519	17,273	775,854
Depreciation
At 01 April 2025	55,836	14,936	45,131	3,952	119,855
Charge for year	32,184	1,920	13,080	1,224	48,408
On disposals	-	-	-	-	-
At 31 March 2026	88,020	16,856	58,211	5,176	168,263
Net book values
Closing balance as at 31 March 2026	418,390	5,796	171,308	12,097	607,591
Opening balance as at 01 April 2025	321,894	7,716	130,743	12,230	472,583

Stocks

	2026 £		2025 £
Stocks	125,938		109,147
	125,938		109,147

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	104,459	68,500
Provision for Doubtful Debts	(2,905)	(741)
	101,554	67,759

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	14,000		-
	14,000		-

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	42,653	51,475
Bank Loans & Overdrafts	19,952	23,412
PAYE & Social Security	14,306	10,941
Accrued Expenses	18,174	18,895
Other Creditors	237	-
Obligations under HP/Financial Leases	27,223	30,015
VAT	83,128	69,617
	205,673	204,355

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	35,816	51,903
Shareholder Loan Accounts	106,336	132,088
Obligations Under HP/Financial Leases	81,409	31,575
Directors' Loan Accounts	37,498	46,769
	261,059	262,335

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	70,132		33,754
	70,132		33,754

10.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

11.	Director’s loan

M Brook

There was a Directors Loan brought forward of £46,769 (credit). During the year there were repayments of £9,271 and the carrying balance at the balance sheet date was £37,498 (credit).


Registered Number: 11679870
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2026
for
TRIPLE POINT BREWING LTD