Hop Tub Brewing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14434283

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		90,908		102,623

			90,908		102,623
CURRENT ASSETS
Stocks	5	9,185		7,565
Debtors	6	12,561		10,991
Cash at bank and in hand		28,574		21,814

		50,320		40,370
Creditors: Amounts Falling Due Within One Year	7	(112,827 )		(102,684 )

NET CURRENT ASSETS (LIABILITIES)			(62,507 )		(62,314 )

TOTAL ASSETS LESS CURRENT LIABILITIES			28,401		40,309

NET ASSETS			28,401		40,309

CAPITAL AND RESERVES
Called up share capital	8		400		400
Share premium account			230,600		230,600
Profit and Loss Account			(202,599 )		(190,691 )

SHAREHOLDERS' FUNDS			28,401		40,309

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Hop Tub Brewing Ltd

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

Mr Tom Bottomley

Director

30/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hop Tub Brewing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14434283 . The registered office is 113 High Street, Hurstpierpoint, Hassocks, BN6 9PU.

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. 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 and from the rendering of services. 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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold	25% reducing balance
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 35 (2024: 20)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	71,252	57,872	9,005	2,021	140,150
Additions	-	12,518	4,863	1,209	18,590

As at 31 October 2025	71,252	70,390	13,868	3,230	158,740

...CONTINUED

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Hop Tub Brewing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	18,250	17,652	1,453	172	37,527
Provided during the period	13,251	13,185	3,104	765	30,305

As at 31 October 2025	31,501	30,837	4,557	937	67,832

Net Book Value
As at 31 October 2025	39,751	39,553	9,311	2,293	90,908

As at 1 November 2024	53,002	40,220	7,552	1,849	102,623

5. Stocks

	2025	2024
	£	£
Stock	9,185	7,565

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,247	1,013
Other debtors	10,314	9,978

	12,561	10,991

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	35,724	27,916
Other creditors	43,483	46,665
Taxation and social security	33,620	28,103

	112,827	102,684

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	400	400

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Daniel Luker	6,161	-	(5,384 )	-	777

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

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