Shropshire Hills Distillery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11398014

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		73,016		81,832

			73,016		81,832
CURRENT ASSETS
Stocks	5	83,391		67,333
Debtors	6	128,597		180,132
Cash at bank and in hand		13,702		16,649

		225,690		264,114
Creditors: Amounts Falling Due Within One Year	7	(223,409 )		(226,164 )

NET CURRENT ASSETS (LIABILITIES)			2,281		37,950

TOTAL ASSETS LESS CURRENT LIABILITIES			75,297		119,782

Creditors: Amounts Falling Due After More Than One Year	8		(285,453 )		(331,451 )

NET LIABILITIES			(210,156 )		(211,669 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(210,157 )		(211,670 )

SHAREHOLDERS' FUNDS			(210,156)		(211,669)

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Shropshire Hills Distillery Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S L Ward

Director

26 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Shropshire Hills Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11398014 . The registered office is Unit 1 & 2, Bromfield Road, Bromfield, Shropshire, SY8 2JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% straight line
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 10)

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Shropshire Hills Distillery Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	30,512	47,977	47,429	5,923	131,841
Additions	6,214	-	1,536	292	8,042

As at 30 September 2025	36,726	47,977	48,965	6,215	139,883

Depreciation
As at 1 October 2024	18,069	18,395	9,545	4,000	50,009
Provided during the period	4,383	7,679	4,315	481	16,858

As at 30 September 2025	22,452	26,074	13,860	4,481	66,867

Net Book Value
As at 30 September 2025	14,274	21,903	35,105	1,734	73,016

As at 1 October 2024	12,443	29,582	37,884	1,923	81,832

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	15,165	29,582

5. Stocks

	2025	2024
	£	£
Stock	83,391	67,333

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	73,084	72,601
Prepayments and accrued income	4,541	17,914
Other debtors	21,835	10,555
Other taxes and social security	-	1,489
Amounts owed by group undertakings	29,137	77,573

	128,597	180,132

An amount of £nil (2024: £10,555) included in other debtors relates to an invoice factoring facility which is secured on the assets of the company.

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Shropshire Hills Distillery Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,081	12,323
Trade creditors	90,674	83,708
Bank loans and overdrafts	58,061	62,299
Other taxes and social security	1,841	-
VAT	50,815	56,165
Other creditors	2,278	10,469
Accruals and deferred income	6,659	1,200

	223,409	226,164

An amount of £27,183 (2024: £nil) included in Bank loans and overdrafts relates to an invoice factoring facility which is secured on the assets of the company.

Net obligations under finance lease and hire purchase contracts are secured on the assets to which they relate.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	13,081
Other loans	107,500	107,500
Non-current bank loans	43,493	74,743
Directors loan account	134,460	136,127

	285,453	331,451

Net obligations under finance lease and hire purchase contracts are secured on the assets to which they relate.

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,081	12,323
Later than one year and not later than five years	-	13,081

	13,081	25,404

	13,081	25,404

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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