REGISTERED NUMBER: 04819899 (England and Wales)

WESTERHAM BREWERY COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J C Wicks

SECRETARY:

F C C Wicks

REGISTERED OFFICE:

Westerham Brewery

Beggars Lane

Westerham

Kent

TN16 1QP

REGISTERED NUMBER:

04819899 (England and Wales)

ACCOUNTANTS:

Lakeview Southern Limited

Chartered Accountants

2 Lakeview Stables

Lower St. Clere

Kemsing

Sevenoaks

Kent

TN15 6NL

FIXED ASSETS

Tangible assets

4

475,310

542,097

CURRENT ASSETS

Stocks

146,741

144,362

Debtors

5

89,938

85,571

Cash at bank and in hand

292,874

157,504

529,553

387,437

CREDITORS

Amounts falling due within one year

6

343,438

368,137

NET CURRENT ASSETS

186,115

19,300

TOTAL ASSETS LESS CURRENT LIABILITIES

661,425

561,397

CREDITORS

Amounts falling due after more than one year

7

(80,970

)

-

PROVISIONS FOR LIABILITIES

(118,828

)

(102,998

)

NET ASSETS

461,627

458,399

CAPITAL AND RESERVES

Called up share capital

375,005

375,005

Retained earnings

86,622

83,394

SHAREHOLDERS' FUNDS

461,627

458,399

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 June 2026 and were signed by:

R J C Wicks - Director

1.	STATUTORY INFORMATION

Westerham Brewery 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

the amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

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

Land and buildings

-

4% on cost

Plant and machinery etc

-

30% on reducing balance, 25% on reducing balance and 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.

Leases

Leases in which substantially all the risks and reward of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

Leases are classified as finance leases wherever the terms of the lease transfer substantially all the risks and reward of ownership to the lessee.

Assets held under finance leases are recognised at the lower of fair value at inception of the lease and the present fair value of the minimum lease payments. These assets are depreciated on a straight line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

89,314

1,971,704

2,061,018

Additions

-

57,264

57,264

At 31 December 2025

89,314

2,028,968

2,118,282

DEPRECIATION

At 1 January 2025

27,923

1,490,998

1,518,921

Charge for year

3,573

120,478

124,051

At 31 December 2025

31,496

1,611,476

1,642,972

NET BOOK VALUE

At 31 December 2025

57,818

417,492

475,310

At 31 December 2024

61,391

480,706

542,097

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

11,203

20,431

Other debtors

78,735

65,140

89,938

85,571

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

35,102

-

Trade creditors

71,601

183,745

Taxation and social security

55,001

27,294

Other creditors

181,734

157,098

343,438

368,137

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

80,970

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

116,072

-

Hire purchase contracts are secured on the assets to which they relate.

9.	RELATED PARTY DISCLOSURES