Legenderry Brewing Company Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: NI624606

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		641,897		666,101

			641,897		666,101
CURRENT ASSETS
Stocks		27,160		33,846
Debtors		11,144		98,086
Cash at bank and in hand		24,923		5,773

		63,227		137,705
Creditors: Amounts Falling Due Within One Year		(293,568 )		(258,353 )

NET CURRENT ASSETS (LIABILITIES)			(230,341 )		(120,648 )

TOTAL ASSETS LESS CURRENT LIABILITIES			411,556		545,453

Creditors: Amounts Falling Due After More Than One Year			(407,959 )		(586,943 )

NET ASSETS/(LIABILITIES)			3,597		(41,490 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			2,597		(42,490 )

SHAREHOLDERS' FUNDS			3,597		(41,490)

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Legenderry Brewing Company Limited

Abridged Balance Sheet (continued)

As At 30 November 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr James Huey

Director

22/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Legenderry Brewing Company Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI624606 . The registered office is 70 Ebrington Square, Derry, BT47 6FA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Land and buildings 2% Straight line

Plant and machinery 20% Straight Line

Fixtures, fittings & equipment 20% Straight Line

Computer Equipment 20% Straight Line

Motor vehicles 20% Reducing Balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Legenderry Brewing Company Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 31 (2024: 32)

4. Tangible Assets

	Total
	£
Cost
As at 1 December 2024	849,182
Additions	15,026

As at 30 November 2025	864,208

Depreciation
As at 1 December 2024	183,081
Provided during the period	39,230

As at 30 November 2025	222,311

Net Book Value
As at 30 November 2025	641,897

As at 1 December 2024	666,101

5. Secured Creditors

Included within creditors are bank loans of £255,279. This bank loan is are secured by a first legal charge over the company's freehold property at 70 Ebrington Square, Derry, BT47 6FA.

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,604	16,363

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Legenderry Brewing Company Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

One director has a balance due to them of £42,099 (2024 : £93,965 due from director) at the year end

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr James Huey	93,965	45,959	182,022	-	42,099

The above loan is unsecured, interest free and repayable on demand.

9. Related Party Transactions

The company has taken advantage of the exemption in FRS 102 Section 1A from disclosing transactions with wholly-owned group members. At the year end the company owed £42,099 to Mr James Huey, director (2024: £93,965 owed by the director to the company). There were no other related party transactions requiring disclosure.

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