REGISTERED NUMBER: 11329784 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Brewrat Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S M Fraser

M Lang

REGISTERED OFFICE:

Whitehouse Farm

Felsham Road

Rattlesden

Bury St. Edmunds

Suffolk

IP30 0SG

REGISTERED NUMBER:

11329784 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Tangible assets

4

184,326

201,612

CURRENT ASSETS

Debtors

5

1,929

3,848

Cash at bank

11,584

9,074

13,513

12,922

CREDITORS

Amounts falling due within one year

6

68,636

83,517

NET CURRENT LIABILITIES

(55,123

)

(70,595

)

TOTAL ASSETS LESS CURRENT LIABILITIES

129,203

131,017

CREDITORS

Amounts falling due after more than one year

7

178,800

178,800

NET LIABILITIES

(49,597

)

(47,783

)

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Share premium

165,000

165,000

Retained earnings

(224,597

)

(222,783

)

SHAREHOLDERS' FUNDS

(49,597

)

(47,783

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 1 June 2026 and were signed on its behalf by:

Ms S M Fraser - Director

1.	STATUTORY INFORMATION

Brewrat 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 etc

-

25% on reducing balance, 25% on cost and 10% on cost

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

208,760

129,800

338,560

Additions

-

1,285

1,285

At 30 September 2025

208,760

131,085

339,845

DEPRECIATION

At 1 October 2024

51,494

85,454

136,948

Charge for year

8,351

10,220

18,571

At 30 September 2025

59,845

95,674

155,519

NET BOOK VALUE

At 30 September 2025

148,915

35,411

184,326

At 30 September 2024

157,266

44,346

201,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,659

Other debtors

1,929

2,189

1,929

3,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,096

24,764

Taxation and social security

20,107

21,877

Other creditors

29,433

36,876

68,636

83,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

178,800

178,800