REGISTERED NUMBER: 10031082 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LANGHAM BREWING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Long

REGISTERED OFFICE:

The Granary Langham Lane

Lodsworth

Near Petworth

West Sussex

GU28 9BU

REGISTERED NUMBER:

10031082 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Tangible assets

4

101,647

119,596

CURRENT ASSETS

Stocks

46,644

35,901

Debtors

5

70,876

60,917

Cash at bank and in hand

36,245

46,994

153,765

143,812

CREDITORS

Amounts falling due within one year

6

141,941

125,291

NET CURRENT ASSETS

11,824

18,521

TOTAL ASSETS LESS CURRENT LIABILITIES

113,471

138,117

CREDITORS

Amounts falling due after more than one year

7

(21,119

)

(35,771

)

PROVISIONS FOR LIABILITIES

(3,748

)

(4,674

)

NET ASSETS

88,604

97,672

CAPITAL AND RESERVES

Called up share capital

900

900

Capital redemption reserve

100

100

Retained earnings

87,604

96,672

SHAREHOLDERS' FUNDS

88,604

97,672

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 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 1 June 2026 and were signed by:

C Long - Director

1.	STATUTORY INFORMATION

Langham 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.

Capital grants received are recognised in income on a systematic basis over the useful life of the asset.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

25,379

307,600

12,036

Additions

-

7,594

242

At 30 September 2025

25,379

315,194

12,278

DEPRECIATION

At 1 October 2024

12,555

210,692

7,146

Charge for year

2,538

20,900

978

At 30 September 2025

15,093

231,592

8,124

NET BOOK VALUE

At 30 September 2025

10,286

83,602

4,154

At 30 September 2024

12,824

96,908

4,890

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

12,000

2,779

359,794

Additions

-

-

7,836

At 30 September 2025

12,000

2,779

367,630

DEPRECIATION

At 1 October 2024

7,494

2,311

240,198

Charge for year

902

467

25,785

At 30 September 2025

8,396

2,778

265,983

NET BOOK VALUE

At 30 September 2025

3,604

1

101,647

At 30 September 2024

4,506

468

119,596

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,281

47,016

Amounts owed by group undertakings

4,764

5,671

Other debtors

14,831

8,230

70,876

60,917

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,210

6,210

Trade creditors

40,409

40,460

Taxation and social security

23,085

27,663

Other creditors

72,237

50,958

141,941

125,291

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,119

26,572

Other creditors

-

9,199

21,119

35,771