REGISTERED NUMBER: 09814634 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Mid-Cheshire Brewing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Hill

M T Hill

REGISTERED OFFICE:

Workshop 17

Blakemere Village

Chester Road Sandiway

Northwich

Cheshire

CW8 2EB

REGISTERED NUMBER:

09814634 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Intangible assets

4

13,000

13,000

Tangible assets

5

4,995

2,974

17,995

15,974

CURRENT ASSETS

Debtors

6

1,300

-

Cash at bank and in hand

24,360

33,187

25,660

33,187

CREDITORS

Amounts falling due within one year

7

29,383

20,518

NET CURRENT (LIABILITIES)/ASSETS

(3,723

)

12,669

TOTAL ASSETS LESS CURRENT LIABILITIES

14,272

28,643

CREDITORS

Amounts falling due after more than one year

8

1,233

3,758

NET ASSETS

13,039

24,885

CAPITAL AND RESERVES

Called up share capital

10

2

1

Retained earnings

11

13,037

24,884

SHAREHOLDERS' FUNDS

13,039

24,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

M T Hill - Director

1.	STATUTORY INFORMATION

Mid-Cheshire Brewing Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

13,000

NET BOOK VALUE

At 31 October 2025

13,000

At 31 October 2024

13,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

8,344

1,257

1,858

11,459

Additions

-

2,350

715

3,065

At 31 October 2025

8,344

3,607

2,573

14,524

DEPRECIATION

At 1 November 2024

7,101

188

1,196

8,485

Charge for year

187

513

344

1,044

At 31 October 2025

7,288

701

1,540

9,529

NET BOOK VALUE

At 31 October 2025

1,056

2,906

1,033

4,995

At 31 October 2024

1,243

1,069

662

2,974

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

1,300

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

997

2,934

Tax

7,851

2,868

Social security and other taxes

(117

)

1,015

VAT

14,665

8,759

Directors' current accounts

4,262

4,192

Accrued expenses

1,725

750

29,383

20,518

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other loans (see note 9)

1,233

3,758

9.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

1,233

3,195

Natwest Loan

-

563

1,233

3,758

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

1

1

1

1

Ordinary A

1

1

-

2

1

11.

RESERVES

Retained

earnings

£

At 1 November 2024

24,884

Profit for the year

35,493

Dividends

(47,340

)

At 31 October 2025

13,037