1 November 2024 false Taxfiler 2024.6 07624155business:PrivateLimitedCompanyLtd2024-11-012025-10-31 076241552024-10-31 076241552024-11-012025-10-31 07624155business:AuditExemptWithAccountantsReport2024-11-012025-10-31 07624155business:FilletedAccounts2024-11-012025-10-31 076241552025-10-31 07624155business:Director12024-11-012025-10-31 07624155business:RegisteredOffice2024-11-012025-10-31 076241552024-10-31 07624155core:WithinOneYear2025-10-31 07624155core:WithinOneYear2024-10-31 07624155core:AfterOneYear2025-10-31 07624155core:AfterOneYear2024-10-31 07624155core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 07624155core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 07624155core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 07624155core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 07624155core:PreviouslyStatedAmount2025-10-31 07624155core:PreviouslyStatedAmount2024-10-31 07624155business:SmallEntities2024-11-012025-10-31 07624155countries:EnglandWales2024-11-012025-10-31 07624155core:PlantMachinery2024-11-012025-10-31 07624155core:MotorVehicles2024-11-012025-10-31 07624155core:FurnitureFittings2024-11-012025-10-31 07624155core:ComputerEquipment2024-11-012025-10-31 07624155core:PlantMachinery2024-10-31 07624155core:MotorVehicles2024-10-31 07624155core:FurnitureFittings2024-10-31 07624155core:ComputerEquipment2024-10-31 07624155core:PlantMachinery2025-10-31 07624155core:MotorVehicles2025-10-31 07624155core:FurnitureFittings2025-10-31 07624155core:ComputerEquipment2025-10-31 07624155business:OrdinaryShareClass12024-11-012025-10-31 07624155business:OrdinaryShareClass12023-07-012024-10-31 07624155core:BetweenOneFiveYears2025-10-31 07624155core:BetweenOneFiveYears2024-10-31 076241552023-07-012024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07624155 (England and Wales)
Dhillons Brewery Ltd Unaudited accounts for the year ended 31 October 2025
Dhillons Brewery Ltd Unaudited accounts Contents
Page
- 2 -
Dhillons Brewery Ltd Company Information for the year ended 31 October 2025
Director
Dalvinder Singh Dhillon
Company Number
07624155 (England and Wales)
Registered Office
310D, EW Sterling House Langston Road Loughton IG10 3TS United Kingdom
Accountants
Capital Talks LLP Accountants & Tax consultants 310D - EW Sterling House Langston Road Loughton IG10 3TS
- 3 -
Dhillons Brewery Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
180,704 
232,929 
Current assets
Inventories
492,533 
425,166 
Debtors
634,915 
626,212 
Cash at bank and in hand
64,391 
28,694 
1,191,839 
1,080,072 
Creditors: amounts falling due within one year
(417,073)
(457,697)
Net current assets
774,766 
622,375 
Total assets less current liabilities
955,470 
855,304 
Creditors: amounts falling due after more than one year
(437,919)
(452,902)
Net assets
517,551 
402,402 
Capital and reserves
Called up share capital
62,000 
62,000 
Profit and loss account
455,551 
340,402 
Shareholders' funds
517,551 
402,402 
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 24 March 2026 and were signed on its behalf by
Dalvinder Singh Dhillon Director Company Registration No. 07624155
- 4 -
Dhillons Brewery Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Dhillons Brewery Ltd is a private company, limited by shares, registered in England and Wales, registration number 07624155. The registered office is 310D, EW Sterling House, Langston Road, Loughton, IG10 3TS, United Kingdom.
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
15% Straight line basis
Motor vehicles
20% Straight line basis
Fixtures & fittings
15% Straight line basis
Computer equipment
15% Straight line basis
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
253,596 
94,125 
149,080 
4,947 
501,748 
Additions
13,311 
- 
- 
- 
13,311 
At 31 October 2025
266,907 
94,125 
149,080 
4,947 
515,059 
Depreciation
At 1 November 2024
169,698 
44,486 
53,399 
1,236 
268,819 
Charge for the year
23,607 
18,825 
22,362 
742 
65,536 
At 31 October 2025
193,305 
63,311 
75,761 
1,978 
334,355 
Net book value
At 31 October 2025
73,602 
30,814 
73,319 
2,969 
180,704 
At 31 October 2024
83,898 
49,639 
95,681 
3,711 
232,929 
- 5 -
Dhillons Brewery Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
64,474 
10,293 
Trade debtors
437,282 
311,153 
Other debtors
133,159 
304,766 
634,915 
626,212 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
120,000 
120,000 
Obligations under finance leases and hire purchase contracts
23,731 
37,221 
Trade creditors
137,129 
176,015 
Taxes and social security
120,829 
113,643 
Loans from directors
15,384 
10,818 
417,073 
457,697 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
437,919 
452,902 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
62,000 Ordinary shares of £1 each
62,000 
62,000 
9
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
42,000 
42,000 
Later than one year and not later than five years
84,000 
126,000 
126,000 
168,000 
10
Loans to directors
The Director, D S Dhillon, controls the company as a result of controlling directly 100% of the issued share capital.
11
Average number of employees
During the year the average number of employees was 7 (2024: 7).
- 6 -