REGISTERED NUMBER: 07735436 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

COLCHESTER BREWERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Clark

T G K Knox

A C W Bone

SECRETARY:

A C W Bone

REGISTERED OFFICE:

Viaduct Brewhouse

Unit 16 Wakes Hall Bus Cen.

Colchester Road

Wakes Colne

Essex

CO6 2DY

REGISTERED NUMBER:

07735436 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

915

Intangible assets

4

796

133,150

Tangible assets

5

115,376

134,065

116,172

CURRENT ASSETS

62,815

Stocks

6

51,832

37,188

Debtors

7

36,814

391,600

Cash at bank and in hand

447,417

491,603

536,063

CREDITORS

69,448

Amounts falling due within one year

8

73,606

422,155

NET CURRENT ASSETS

462,457

556,220

TOTAL ASSETS LESS CURRENT LIABILITIES

578,629

CREDITORS

(13,277

)

Amounts falling due after more than one year

9

(3,094

)

(27,678

)

PROVISIONS FOR LIABILITIES

(26,518

)

515,265

NET ASSETS

549,017

CAPITAL AND RESERVES

170,101

Called up share capital

170,101

3,777

Revaluation reserve

2,923

341,387

Retained earnings

375,993

515,265

SHAREHOLDERS' FUNDS

549,017

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

A C W Bone - Director

1.	STATUTORY INFORMATION

Colchester Brewery Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of work done and invoiced during the year taking into account the movement between the opening and closing trade debtor and work in progress balances.

Intangible assets

Trademark

The trademark protects the company name and one of the beers it produces.

Website

Website costs are being amortised over an estimated useful life of 4 years.

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 equipment - 25% on reducing balance and 15% on reducing balance

Computer equipment - 33% on cost

Motor vehicles - 25% reducing balance

The stainless steel beer casks are revalued each year by the Directors. As at 31st January 2026 the 9 gallon casks were valued at £25 per cask, the 18 gallon casks at £40 per cask and the 4.5 gallon casks at £15 per cask.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value.

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.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire and lease purchase contracts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

Trademark

Website

£

£

£

COST

At 1 February 2025

and 31 January 2026

1,940

440

1,500

AMORTISATION

At 1 February 2025

1,025

-

1,025

Amortisation for year

119

-

119

At 31 January 2026

1,144

-

1,144

NET BOOK VALUE

At 31 January 2026

796

440

356

At 31 January 2025

915

440

475

5.	TANGIBLE FIXED ASSETS

Property

Plant and

Totals

improvements

equipment

£

£

£

COST OR VALUATION

At 1 February 2025

376,746

9,547

229,407

Additions

7,373

-

7,373

Disposals

(5,213

)

-

(5,213

)

Reclassification/transfer

(13,795

)

-

(13,795

)

At 31 January 2026

365,111

9,547

217,772

DEPRECIATION

At 1 February 2025

243,596

-

179,815

Charge for year

24,881

-

13,715

Eliminated on disposal

(4,947

)

-

(4,947

)

Reclassification/transfer

(13,795

)

-

(13,795

)

At 31 January 2026

249,735

-

174,788

NET BOOK VALUE

At 31 January 2026

115,376

9,547

42,984

At 31 January 2025

133,150

9,547

49,592

Motor

Computer

Casks

vehicles

equipment

£

£

£

COST OR VALUATION

At 1 February 2025

70,689

61,306

5,797

Additions

-

-

-

Disposals

-

-

-

Reclassification/transfer

-

-

-

At 31 January 2026

70,689

61,306

5,797

DEPRECIATION

At 1 February 2025

36,983

22,514

4,284

Charge for year

-

9,699

1,467

Eliminated on disposal

-

-

-

Reclassification/transfer

-

-

-

At 31 January 2026

36,983

32,213

5,751

NET BOOK VALUE

At 31 January 2026

33,706

29,093

46

At 31 January 2025

33,706

38,792

1,513

Cost or valuation at 31 January 2026 is represented by:

Property

Plant and

Totals

improvements

equipment

£

£

£

Valuation in 2017

28,617

-

28,617

Valuation in 2019

875

-

-

Cost

335,619

9,547

189,155

365,111

9,547

217,772

Motor

Computer

Casks

vehicles

equipment

£

£

£

Valuation in 2019

875

-

-

Cost

69,814

61,306

5,797

70,689

61,306

5,797

6.

STOCKS

31.1.26

31.1.25

£

£

Stocks

46,555

56,614

Work-in-progress

5,277

6,201

51,832

62,815

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

31,125

31,620

Other debtors

5,689

5,568

36,814

37,188

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

14,913

9,532

Taxation and social security

38,627

37,066

Other creditors

10,066

12,850

73,606

69,448

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

3,094

13,277