Time & Tide Brewing Limited

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

Registered number: 08668783

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,923		91,497

			65,923		91,497
CURRENT ASSETS
Stocks	5	84,335		84,954
Debtors	6	47,969		31,746
Cash at bank and in hand		43,866		27,250

		176,170		143,950
Creditors: Amounts Falling Due Within One Year	7	(195,704 )		(238,371 )

NET CURRENT ASSETS (LIABILITIES)			(19,534 )		(94,421 )

TOTAL ASSETS LESS CURRENT LIABILITIES			46,389		(2,924 )

Creditors: Amounts Falling Due After More Than One Year	8		(94,577 )		(22,520 )

NET LIABILITIES			(48,188 )		(25,444 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(48,288 )		(25,544 )

SHAREHOLDERS' FUNDS			(48,188)		(25,444)

Page 1

Page 2

Time & Tide Brewing Limited

Balance Sheet (continued)

As At 31 October 2025

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 directors acknowledge their 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

Mrs K A Campling Director	Mr P J Campling Director	Mr S R Weller Director
28/07/2026

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

1. General Information

Time & Tide Brewing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08668783 . The registered office is Statenborough Farm Felderland Lane, Worth, Deal, Kent, CT14 0BX.

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.

2.2. Going Concern Disclosure

Although the balance sheet shows net current liabilities and net liabilities, the accounts have been prepared on the going concern basis in view of the continued financial support of the directors who will not require repayment of their loans in the coming year . The director's are confident that the company will return to profit in the coming year and the net current liabilities will reduce.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. 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:

Leasehold	Over the lease term
Plant & Machinery	10-20% Straight line
Motor Vehicles	20% straight line
Computer Equipment	33% Straight line

Page 3

Page 4

Time & Tide Brewing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	3,727	302,480	2,075	1,474	309,756
Additions	-	2,173	-	-	2,173

As at 31 October 2025	3,727	304,653	2,075	1,474	311,929

Depreciation
As at 1 November 2024	3,727	210,983	2,075	1,474	218,259
Provided during the period	-	27,747	-	-	27,747

As at 31 October 2025	3,727	238,730	2,075	1,474	246,006

Net Book Value
As at 31 October 2025	-	65,923	-	-	65,923

As at 1 November 2024	-	91,497	-	-	91,497

Page 4

Page 5

Time & Tide Brewing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	-	59,450

5. Stocks

	2025	2024
	£	£
Stock	84,335	84,954

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	37,301	27,684
Other debtors	10,668	4,062

	47,969	31,746

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	19,760
Trade creditors	22,152	35,873
Bank loans and overdrafts	-	10,000
Other loans	23,162	-
Other creditors	127,708	148,564
Taxation and social security	22,682	24,174

	195,704	238,371

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	16,916
Bank loans	-	5,604
Other loans	94,577	-

	94,577	22,520

Page 5

Page 6

Time & Tide Brewing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	19,760
Later than one year and not later than five years	-	16,916

	-	36,676

	-	36,676

10. Other Commitments

As at 31 October 2025, the company had contracted to purchase hops with a total cost of £31,871 (2024 - £75,553).

11. Related Party Transactions

The directors have given interest free loans to the company totalling £114,882 (2024 - £139,640).

The company sold beer totalling £55,593 (2024 - £50,101) to Time & Tide Taphouse Limited a company under the control and majority ownership of the directors. As at 31 October 2025 the company was owed £5,977 (2024 - £8,789) by Time & Tide Taphouse Limited.

Page 6