Open Brewers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10862819

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		62,784		63,749

			62,784		63,749
CURRENT ASSETS
Stocks	5	40,050		46,815
Debtors	6	87,861		71,850
Cash at bank and in hand		24,648		32,337

		152,559		151,002
Creditors: Amounts Falling Due Within One Year	7	(355,201 )		(306,473 )

NET CURRENT ASSETS (LIABILITIES)			(202,642 )		(155,471 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(139,858 )		(91,722 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,642 )

NET LIABILITIES			(139,858 )		(98,364 )

CAPITAL AND RESERVES
Called up share capital	9		2,000		2,000
Profit and Loss Account			(141,858 )		(100,364 )

SHAREHOLDERS' FUNDS			(139,858)		(98,364)

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Open Brewers Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 D Alderson

Director

23rd July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Open Brewers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10862819 . The registered office is 55 Hoghton Street, Southport, Merseyside, PR9 0PG.

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.

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities

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	15% straight line basis
Motor Vehicles	20% straight line basis
Computer Equipment	33% straight line basos

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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 items.

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Open Brewers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7. Rental income

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: )

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	86,263	3,500	1,312	91,075
Additions	10,864	4,500	-	15,364

As at 31 July 2025	97,127	8,000	1,312	106,439

Depreciation
As at 1 August 2024	25,474	700	1,152	27,326
Provided during the period	14,569	1,600	160	16,329

As at 31 July 2025	40,043	2,300	1,312	43,655

Net Book Value
As at 31 July 2025	57,084	5,700	-	62,784

As at 1 August 2024	60,789	2,800	160	63,749

5. Stocks

	2025	2024
	£	£
Finished goods	40,050	46,815

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Open Brewers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,157	-
Other debtors	79,704	71,850

	87,861	71,850

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	72,054	66,508
Bank loans and overdrafts	6,852	8,241
Other loans	119,109	53,540
Other creditors	23,276	17,993
Taxation and social security	133,910	160,191

	355,201	306,473

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

	2025	2024
	£	£
Bank loans	-	6,642

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,000	2,000

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following: £200,030 (2024 £281,100).

11. Pension Commitments

The company operates a defined contribution pension scheme for certain employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £315 (2024 £252) were due to the fund. They are included in Other Creditors.

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Open Brewers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2025
	£	£	£	£	£
Mr Daniel Alderson	23,636	65,997	(62,876 )	-	26,757

The above loan is unsecured, interest free and repayable on demand.

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