REGISTERED NUMBER: 07100113 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Merlin Brewing Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Peart

Mrs S Peart

SECRETARY:

Mrs S Peart

REGISTERED OFFICE:

Logica House

52 Bessancourt

Holmes Chapel

Crewe

Cheshire

CW4 7NB

REGISTERED NUMBER:

07100113 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Tangible assets

4

23,364

22,359

CURRENT ASSETS

Stocks

4,425

4,870

Debtors

5

19,487

8,371

Cash at bank and in hand

64,477

101,008

88,389

114,249

CREDITORS

Amounts falling due within one year

6

52,226

52,722

NET CURRENT ASSETS

36,163

61,527

TOTAL ASSETS LESS CURRENT LIABILITIES

59,527

83,886

PROVISIONS FOR LIABILITIES

4,439

4,248

NET ASSETS

55,088

79,638

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

54,968

79,518

SHAREHOLDERS' FUNDS

55,088

79,638

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

D Peart - Director

Mrs S Peart - Director

1.	STATUTORY INFORMATION

Merlin Brewing Company 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

91,626

10,499

102,125

Additions

5,258

-

5,258

At 31 August 2025

96,884

10,499

107,383

DEPRECIATION

At 1 September 2024

71,469

8,297

79,766

Charge for year

3,813

440

4,253

At 31 August 2025

75,282

8,737

84,019

NET BOOK VALUE

At 31 August 2025

21,602

1,762

23,364

At 31 August 2024

20,157

2,202

22,359

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

7,174

7,419

Other debtors

12,313

952

19,487

8,371

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

2,913

1,886

Trade creditors

3,426

6,676

Taxation and social security

1,438

6,733

Other creditors

44,449

37,427

52,226

52,722