The Campervan Brewery Ltd

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

Registered number: SC488082

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		256,824		379,391

			256,824		379,391
CURRENT ASSETS
Stocks		55,351		99,650
Debtors	5	89,308		139,966
Cash at bank and in hand		58,257		16,076

		202,916		255,692
Creditors: Amounts Falling Due Within One Year	6	(186,243 )		(155,567 )

NET CURRENT ASSETS (LIABILITIES)			16,673		100,125

TOTAL ASSETS LESS CURRENT LIABILITIES			273,497		479,516

Creditors: Amounts Falling Due After More Than One Year	7		(280,874 )		(430,468 )

NET (LIABILITIES)/ASSETS			(7,377 )		49,048

CAPITAL AND RESERVES
Called up share capital	9		50,100		50,100
Profit and Loss Account			(57,477 )		(1,052 )

SHAREHOLDERS' FUNDS			(7,377)		49,048

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The Campervan Brewery Ltd

Balance Sheet (continued)

As At 31 October 2025

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 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.

On behalf of the board

Mr Paul Gibson

Director

16/07/2026

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

1. General Information

The Campervan Brewery Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC488082 . The registered office is Unit 4 Bonnington Business Centre, 112 Jane Street, Edinburgh, EH6 5HG.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. 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:

Plant & Machinery	25% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives over their lease term, whichever is the shorter.

The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of future payments is treated as a liability.

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Basic financial liabilities, which include trade and other creditors, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

At each reporting date the company assesses whether there is objective evidence that any financial asset has been impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due. The amount of the provision is recognised immediately in profit and loss.

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The Campervan Brewery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.7. 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 liablilities are not discounted.

Current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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. Deffered 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 23)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	654,242	44,598	77,641	7,628	784,109
Additions	5,491	14,998	664	-	21,153

As at 31 October 2025	659,733	59,596	78,305	7,628	805,262

Depreciation
As at 1 November 2024	342,248	33,260	22,514	6,696	404,718
Provided during the period	117,788	7,252	18,162	518	143,720

As at 31 October 2025	460,036	40,512	40,676	7,214	548,438

Net Book Value
As at 31 October 2025	199,697	19,084	37,629	414	256,824

As at 1 November 2024	311,994	11,338	55,127	932	379,391

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	149,141	223,713

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The Campervan Brewery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	81,187	132,511
Prepayments and accrued income	2,121	1,455
Other debtors	6,000	6,000

	89,308	139,966

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,240	14,240
Trade creditors	1,182	164
Bank loans and overdrafts	25,000	51,667
Other loans	81,691	8,603
Other creditors	18,276	51,372
Taxation and social security	45,854	29,521

	186,243	155,567

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	36,375	50,615
Bank loans	43,750	182,083
Other loans	200,749	197,770

	280,874	430,468

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	333,055	271,228
Bank loans and overdrafts	68,750	233,750

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50,100	50,100

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