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Company Registration No. 05270939 (England and Wales)
Allendale Brew Company Limited Unaudited accounts for the year ended 31 October 2025
Allendale Brew Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Allendale Brew Company Limited Company Information for the year ended 31 October 2025
Directors
Lucy Claire Hick Thomas James Augustine Hick Neil John Allan Thomas
Company Number
05270939 (England and Wales)
Registered Office
Allen Mill Allendale Hexham NE47 9EA United Kingdom
Accountants
Christian Dodd Westbourne House Main Street Haltwhistle Northumberland NE49 0AZ
- 3 -
Allendale Brew Company Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
476,787
507,221
Current assets
Inventories
95,253
90,228
Debtors
5
58,606
62,315
Cash at bank and in hand
5,719
15,300
159,578
167,843
Creditors: amounts falling due within one year
6
(283,629)
(316,324)
Net current liabilities
(124,051)
(148,481)
Total assets less current liabilities
352,736
358,740
Creditors: amounts falling due after more than one year
7
(168,391)
(177,383)
Provisions for liabilities
Deferred tax
(52,295)
(58,645)
Net assets
132,050
122,712
Capital and reserves
Called up share capital
1,100
1,100
Profit and loss account
130,950
121,612
Shareholders' funds
132,050
122,712
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by
Lucy Claire Hick Director Company Registration No. 05270939
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Allendale Brew Company Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Allendale Brew Company Limited is a private company, limited by shares, registered in England and Wales, registration number 05270939. The registered office is Allen Mill, Allendale, Hexham, NE47 9EA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Improvements to property - 20% on reducing balance
Plant & machinery
at variable rates on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
10% on reducing balance
Computer equipment
25% straight line
Stocks
Inventories have been valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Allendale Brew Company Limited Notes to the Accounts for the year ended 31 October 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 November 2024
298,195
549,720
48,719
24,880
5,594
927,108
Additions
439
4,000
-
-
1,679
6,118
At 31 October 2025
298,634
553,720
48,719
24,880
7,273
933,226
Depreciation
At 1 November 2024
27,123
335,739
41,446
15,020
559
419,887
Charge for the year
965
30,976
1,818
975
1,818
36,552
At 31 October 2025
28,088
366,715
43,264
15,995
2,377
456,439
Net book value
At 31 October 2025
270,546
187,005
5,455
8,885
4,896
476,787
At 31 October 2024
271,072
213,981
7,273
9,860
5,035
507,221
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
-
46,972
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
58,606
62,126
Accrued income and prepayments
-
189
58,606
62,315
- 6 -
Allendale Brew Company Limited Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
61,388
61,080
VAT
31,596
32,924
Obligations under finance leases and hire purchase contracts
3,539
10,401
Trade creditors
79,161
112,749
Taxes and social security
41,500
29,249
Other creditors
964
990
Loans from directors
63,731
67,331
Accruals
1,750
1,600
283,629
316,324
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
168,391
174,753
Obligations under finance leases and hire purchase contracts
-
2,630
168,391
177,383
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).
- 7 -