REGISTERED NUMBER: 07806885 (England and Wales)

BREWBRANDS LIMITED

Unaudited Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr A D L Newman

Registered office:

Aberdeen House

South Road

Haywards Heath

RH16 4NG

Registered number:

07806885 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Current assets

Debtors

4

14,775

14,776

Cash at bank

37

86

14,812

14,862

Creditors

Amounts falling due within one year

5

44,456

43,209

Net current liabilities

(29,644

)

(28,347

)

Total assets less current liabilities

(29,644

)

(28,347

)

Capital and reserves

Called up share capital

6

100

100

Retained earnings

7

(29,744

)

(28,447

)

Shareholders' funds

(29,644

)

(28,347

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 July 2026 and were signed by:

Mr A D L Newman - Director

1.	Statutory information

Brewbrands Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

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

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Going concern

The financial statements have been prepared on a going concern basis. The director has confirmed their intention to continue providing financial support to the company for the foreseeable future and for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the director believes that the company will be able to meet its liabilities as they fall due and that it is appropriate to prepare the financial statements on the going concern basis.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

14,775

14,776

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

364

399

Other creditors

44,092

42,810

44,456

43,209

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.

Reserves

Retained

earnings

£

At 1 November 2024

(28,447

)

Deficit for the year

(1,297

)

At 31 October 2025

(29,744

)

8.	Related party disclosures