REGISTERED NUMBER: 04351315 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PURPLE MOOSE BREWERY LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

579,947

593,545

Investments

5

-

25

579,947

593,570

CURRENT ASSETS

Stocks

289,467

304,750

Debtors

6

188,210

167,362

Cash at bank and in hand

3,562

72,164

481,239

544,276

CREDITORS

Amounts falling due within one year

7

265,753

309,127

NET CURRENT ASSETS

215,486

235,149

TOTAL ASSETS LESS CURRENT LIABILITIES

795,433

828,719

CREDITORS

Amounts falling due after more than one year

8

(226,541

)

(272,479

)

PROVISIONS FOR LIABILITIES

(39,451

)

(41,401

)

NET ASSETS

529,441

514,839

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

529,341

514,739

529,441

514,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

L J Washington - Director

1.	STATUTORY INFORMATION

Purple Moose Brewery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04351315

Registered office:

Bragdy Mws Piws Cyf

Madoc Street

Porthmadog

Gwynedd

LL49 9DB

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Land and buildings

-

1% on reducing balance

Plant and machinery etc

-

25% on cost and 15% 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.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 56 (2025 - 56 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

486,620

882,833

1,369,453

Additions

-

19,962

19,962

At 31 January 2026

486,620

902,795

1,389,415

DEPRECIATION

At 1 February 2025

60,211

715,697

775,908

Charge for year

4,264

29,296

33,560

At 31 January 2026

64,475

744,993

809,468

NET BOOK VALUE

At 31 January 2026

422,145

157,802

579,947

At 31 January 2025

426,409

167,136

593,545

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

25

Disposals

(25

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

25

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

165,538

139,824

Other debtors

22,672

27,538

188,210

167,362

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

32,087

-

Trade creditors

87,647

128,461

Taxation and social security

70,563

59,648

Other creditors

75,456

121,018

265,753

309,127

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

226,541

272,479

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

62,922

77,510

Between one and five years

40,455

97,778

103,377

175,288

10.	SECURED DEBTS

The bank overdraft is secured by a fixed and floating charge over the assets of the company.

The bank loans are secured by a charge over the freehold property and other assets of the company.