Registration number: 08337335

Shindigger Craft Beer Ltd

(Registration number: 08337335)
Balance Sheet as at 28 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	130,753	166,687
Current assets
Stocks	5	23,396	142,036
Debtors	6	42,818	209,022
Cash at bank and in hand		321	5,995
		66,535	357,053
Creditors: Amounts falling due within one year	7	(254,183)	(324,003)
Net current (liabilities)/assets		(187,648)	33,050
Total assets less current liabilities		(56,895)	199,737
Creditors: Amounts falling due after more than one year	7	(60,674)	(99,532)
Provisions for liabilities		-	(25,800)
Net (liabilities)/assets		(117,569)	74,405
Capital and reserves
Called up share capital	8	15	15
Share premium reserve		227,496	227,496
Retained earnings		(345,080)	(153,106)
Shareholders' (deficit)/funds		(117,569)	74,405

For the financial year ending 28 September 2025 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 June 2026
 

......................................... Mr James Philip Roberts Director

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
92 Temperance Street
Manchester
Greater Manchester
M12 6HU

These financial statements were authorised for issue by the director on 22 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold	25% Straight Line
Plant & Machinery	10% / 25% / 33% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	10% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

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

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 7).

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

4	Tangible assets

	Leasehold Improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Fixtures & Fittings £
Cost or valuation
At 29 September 2024	12,783	235,944	8,239	95,797
Additions	-	3,409	-	-
At 28 September 2025	12,783	239,353	8,239	95,797
Depreciation
At 29 September 2024	5,738	138,061	8,228	34,049
Charge for the year	3,149	27,679	11	8,504
At 28 September 2025	8,887	165,740	8,239	42,553
Carrying amount
At 28 September 2025	3,896	73,613	-	53,244
At 28 September 2024	7,045	100,449	11	59,182

	Total £
Cost or valuation
At 29 September 2024	352,763
Additions	3,409
At 28 September 2025	356,172
Depreciation
At 29 September 2024	186,076
Charge for the year	39,343
At 28 September 2025	225,419
Carrying amount
At 28 September 2025	130,753
At 28 September 2024	166,687

5

Stocks

	2025 £	2024 £
Other inventories	23,396	142,036

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	14,316	183,667
Prepayments	10,327	3,448
Other debtors	18,175	21,907
	42,818	209,022

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	41,190	153,145
Trade creditors		23,059	89,933
Taxation and social security		13,689	68,310
Accruals and deferred income		2,450	5,823
Other creditors		173,795	6,792
		254,183	324,003

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	60,674	99,532

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.01 each	1,265	13	1,265	13
A Ordinary of £1 each	2	2	2	2
	1,267	15	1,267	15

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	28,000	62,667
Hire purchase contracts	32,674	36,865
	60,674	99,532

Current loans and borrowings

Shindigger Craft Beer Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 September 2025

	2025 £	2024 £
Bank borrowings	34,666	34,667
Bank overdrafts	1,952	-
Hire purchase contracts	4,572	4,572
Other borrowings	-	113,906
	41,190	153,145

10	Parent and ultimate parent undertaking

The company's immediate parent is Brewing Collective Limited, incorporated in England & Wales.