| Stable Ales Ltd |
|
| Report to the director on the preparation of the unaudited statutory accounts of Stable Ales Ltd for the year ended 30 September 2025 |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stable Ales Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/ |
| Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. |
|
| Coalesco Accountants Ltd |
| Chartered Certified Accountants |
| 156 Russell Drive |
| Wollaton |
| Nottingham |
| NG8 2BE |
|
| 23 July 2026 |
|
| Stable Ales Ltd |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
25% reducing balance |
|
Computer equipment |
33% straight line |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
10 |
|
11 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
57,788 |
|
Disposals |
(19,543) |
|
At 30 September 2025 |
38,245 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
26,461 |
|
Charge for the year |
4,597 |
|
On disposals |
(6,382) |
|
At 30 September 2025 |
24,676 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
13,569 |
|
At 30 September 2024 |
31,327 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
26,188 |
|
18,486 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
61,768 |
|
40,245 |
|
Corporation tax |
835 |
|
- |
|
Other taxes and social security costs |
29,673 |
|
42,462 |
|
Other creditors |
9,211 |
|
6,811 |
|
|
|
|
|
|
101,487 |
|
89,518 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Stable Ales Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Old Stables Unit D |
|
The Visitor Centre |
|
Melbourne |
|
Derbyshire |
|
DE73 1EN |