Brewery Sapphire Ltd

Brewery Sapphire Ltd
Contents Page
For the year ended 30 November 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Brewery Sapphire Ltd
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	2,547	0
Tangible fixed assets	4	2,489,491	505,682
		2,492,038	505,682
Current assets
Debtors		10,716	15,187
Cash at bank and in hand		20,202	696,764
		30,918	711,951
Creditors: amount falling due within one year		(487,367)	(31,715)
Net current assets		(456,449)	680,236

Total assets less current liabilities		2,035,589	1,185,918
Creditors: amount falling due after more than one year		(870,400)	(1,200,000)
Net assets		1,165,189	(14,082)

Capital and reserves
Revaluation Reserves		1,183,493	0
Profit and loss account		(18,304)	(14,082)
Shareholders' funds		1,165,189	(14,082)

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 July 2026 and were signed by:

-------------------------------
DAVIES Anthony Philip
Director

1

Brewery Sapphire Ltd
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Brewery Sapphire Ltd is a private company, limited by shares, registered in England and Wales, registration number 14468498, registration address Suite 4 3rd Floor, Refuge House, Watergate Row South, CHESTER, CH1 2LE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of 5 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
straight line basis over the estimated expected useful economic life of the Fixtures and Fittings of 5 years.

Fixtures and Fittings

5 Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Intangible fixed assets

Cost	Software License	Total
	£	£
At 01 December 2024	-	-
Additions	2,700	2,700
Disposals	-	-
At 30 November 2025	2,700	2,700
Amortisation
At 01 December 2024	-	-
Charge for year	153	153
On disposals	-	-
At 30 November 2025	153	153
Net book values
At 30 November 2025	2,547	2,547
At 30 November 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 December 2024	-	-	-
Additions	1,246,507	59,524	1,306,031
Disposals	-	-	-
Revaluations	1,183,493	-	1,183,493
At 30 November 2025	2,430,000	59,524	2,489,524
Depreciation
At 01 December 2024	-	-	-
Charge for year	-	33	33
On disposals	-	-	-
At 30 November 2025	-	33	33
Net book values
Closing balance as at 30 November 2025	2,430,000	59,491	2,489,491
Opening balance as at 01 December 2024	-	-	-

2

Registered Number: 14468498

BREWERY SAPPHIRE LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025