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Company Registration No. 08254982 (England and Wales)
Settle Brewing Company Limited Unaudited accounts for the year ended 31 October 2025
Settle Brewing Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Settle Brewing Company Limited Company Information for the year ended 31 October 2025
Director
Ian Daniel Simkins
Company Number
08254982 (England and Wales)
Registered Office
UNIT 2B THE SIDINGS INDUSTRIAL ESTATE SETTLE NORTH YORKSHIRE BD24 9RP
Accountants
Unisolutions Ltd 6-4-3 Alston House White Cross Industrial Estate Lancaster Lancashire LA1 4XF
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Settle Brewing Company Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,382 
19,339 
Current assets
Inventories
6,198 
7,125 
Debtors
5
35,009 
34,037 
Cash at bank and in hand
35 
26 
41,242 
41,188 
Creditors: amounts falling due within one year
6
(101,432)
(96,841)
Net current liabilities
(60,190)
(55,653)
Total assets less current liabilities
(47,808)
(36,314)
Creditors: amounts falling due after more than one year
7
(128,425)
(83,354)
Net liabilities
(176,233)
(119,668)
Capital and reserves
Called up share capital
1,885 
1,885 
Share premium
62,115 
62,115 
Profit and loss account
(240,233)
(183,668)
Shareholders' funds
(176,233)
(119,668)
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 July 2026 and were signed on its behalf by
Ian Daniel Simkins Director Company Registration No. 08254982
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Settle Brewing Company Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Settle Brewing Company Limited is a private company, limited by shares, registered in England and Wales, registration number 08254982. The registered office is UNIT 2B, THE SIDINGS INDUSTRIAL ESTATE, SETTLE, NORTH YORKSHIRE, BD24 9RP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
20% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
33% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
9,136 
30,950 
100 
551 
40,737 
At 31 October 2025
9,136 
30,950 
100 
551 
40,737 
Depreciation
At 1 November 2024
8,368 
12,380 
100 
550 
21,398 
Charge for the year
767 
6,190 
- 
- 
6,957 
At 31 October 2025
9,135 
18,570 
100 
550 
28,355 
Net book value
At 31 October 2025
1 
12,380 
- 
1 
12,382 
At 31 October 2024
768 
18,570 
- 
1 
19,339 
- 5 -
Settle Brewing Company Limited Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,622 
34,037 
Other debtors
6,387 
- 
35,009 
34,037 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
25,927 
12,328 
Obligations under finance leases and hire purchase contracts
5,880 
5,497 
Trade creditors
7,874 
14,478 
Taxes and social security
20,220 
16,704 
Other creditors
41,531 
47,834 
101,432 
96,841 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
108,579 
70,986 
Obligations under finance leases and hire purchase contracts
19,846 
12,368 
128,425 
83,354 
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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