Company registration number 16039825 (England and Wales)
BREWL HOLDINGS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
BREWL HOLDINGS LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 7
BREWL HOLDINGS LTD
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 1 -

The directors present their annual report and financial statements for the period ended 31 October 2025.

Principal activities

The company was incorporated on 24 October 2024. The principal activity of the company is the holding of investments.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

Mr R E Cooke
Mrs L K Cooke
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr R E Cooke
Director
24 July 2026
BREWL HOLDINGS LTD
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BREWL HOLDINGS LTD FOR THE PERIOD ENDED 31 OCTOBER 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BREWL Holdings Ltd for the period ended 31 October 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of BREWL Holdings Ltd, as a body, in accordance with the terms of our engagement letter dated 16 July 2026. Our work has been undertaken solely to prepare for your approval the financial statements of BREWL Holdings Ltd and state those matters that we have agreed to state to the b oard of d irectors of BREWL Holdings Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BREWL Holdings Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that BREWL Holdings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of BREWL Holdings Ltd. You consider that BREWL Holdings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of BREWL Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Spencer Gardner Dickins Limited
Chartered Accountants
3 Coventry Innovation Village
Cheetah Road
Coventry
CV1 2TL
24 July 2026
BREWL HOLDINGS LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 3 -
2025
Notes
£
£
Fixed assets
Intangible assets
3
5,000
Investments
4
75,978
80,978
Current assets
Debtors
5
165
Cash at bank and in hand
6,273
6,438
Creditors: amounts falling due within one year
6
(105,751)
Net current liabilities
(99,313)
Net liabilities
(18,335)
Capital and reserves
Called up share capital
7
100
Profit and loss reserves
(18,435)
Total equity
(18,335)

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 July 2026 and are signed on its behalf by:
Mr R E Cooke
Director
Company registration number 16039825 (England and Wales)
BREWL HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

BREWL Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 Coventry Innovation Village, Cheetah Road, Coventry, CV1 2TL.

1.1
Reporting period

The financial statements cover the period from 24 October 2024 to 31 October 2025.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The directors recognise the company's negative balance sheet. true At the time of approving the financial statements, the directors have confirmed that they will not seek to recover the amounts they have invested until the company is in a position to do so. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired are recognised at cost and are subsequently measured at cost less accumulated impairment losses. The assets acquired are deemed to have an indefinite useful life and therefore no amortisation is recognised.

1.5
Fixed asset investments

Investments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

BREWL HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
3
Intangible fixed assets
Other investments
£
Cost
At 24 October 2024
-
0
Additions
5,000
At 31 October 2025
5,000
Amortisation and impairment
At 24 October 2024 and 31 October 2025
-
0
Carrying amount
At 31 October 2025
5,000
BREWL HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 6 -
4
Fixed asset investments
2025
£
Other investments other than loans
75,978
Movements in fixed asset investments
Investments
£
Cost or valuation
At 24 October 2024
-
Additions
75,978
At 31 October 2025
75,978
Carrying amount
At 31 October 2025
75,978
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
165
6
Creditors: amounts falling due within one year
2025
£
Other creditors
105,751

Included within other creditors above is £103,950 repayable to directors. The balance is interest free and repayable on demand.

7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
A Ordinary Shares of £1 each
5
5
B Ordinary Shares of £1 each
5
5
C Ordinary Shares of £1 each
30
30
D Ordinary Shares of £1 each
30
30
E Ordinary Shares of £1 each
30
30
100
100
BREWL HOLDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
7
Called up share capital
(Continued)
- 7 -

The company issued 5 A Ordinary Shares and 5 B Ordinary Shares during the period. Each share carries ten votes.

The company also issued 30 C Ordinary Shares, 30 D Ordinary Shares and 30 E Ordinary Shares during the period. Each share carries one vote.

2025-10-31 2024-10-24 false false false 24 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R E Cooke Mrs L K Cooke 16039825 2024-10-24 2025-10-31 16039825 bus:Director1 2024-10-24 2025-10-31 16039825 bus:Director2 2024-10-24 2025-10-31 16039825 2025-10-31 16039825 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-10-31 16039825 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 16039825 core:ShareCapital 2025-10-31 16039825 core:RetainedEarningsAccumulatedLosses 2025-10-31 16039825 core:ShareCapitalOrdinaryShareClass1 2025-10-31 16039825 core:ShareCapitalOrdinaryShareClass2 2025-10-31 16039825 core:ShareCapitalOrdinaryShareClass3 2025-10-31 16039825 core:ShareCapitalOrdinaryShareClass4 2025-10-31 16039825 core:ShareCapitalOrdinaryShareClass5 2025-10-31 16039825 core:ShareCapitalOrdinaryShares 2025-10-31 16039825 core:IntangibleAssetsOtherThanGoodwill 2024-10-24 2025-10-31 16039825 1 2024-10-24 2025-10-31 16039825 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-10-23 16039825 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-10-24 2025-10-31 16039825 core:CurrentFinancialInstruments 2025-10-31 16039825 bus:OrdinaryShareClass1 2024-10-24 2025-10-31 16039825 bus:OrdinaryShareClass2 2024-10-24 2025-10-31 16039825 bus:OrdinaryShareClass3 2024-10-24 2025-10-31 16039825 bus:OrdinaryShareClass4 2024-10-24 2025-10-31 16039825 bus:OrdinaryShareClass5 2024-10-24 2025-10-31 16039825 bus:OrdinaryShareClass1 2025-10-31 16039825 bus:OrdinaryShareClass2 2025-10-31 16039825 bus:OrdinaryShareClass3 2025-10-31 16039825 bus:OrdinaryShareClass4 2025-10-31 16039825 bus:OrdinaryShareClass5 2025-10-31 16039825 bus:AllOrdinaryShares 2025-10-31 16039825 bus:PrivateLimitedCompanyLtd 2024-10-24 2025-10-31 16039825 bus:SmallCompaniesRegimeForAccounts 2024-10-24 2025-10-31 16039825 bus:FRS102 2024-10-24 2025-10-31 16039825 bus:AuditExemptWithAccountantsReport 2024-10-24 2025-10-31 16039825 bus:FullAccounts 2024-10-24 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP