BREWIS ENG LTD


Directors	EDDEN, Graham Michael
	FARRELL, Patrick Tr


Registered Address	Unit 4 Handlemaker Road
	Frome
	BA11 4RW


Registered Number	15019833 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,172		16,239
Investments			2,782,998		2,780,000
			2,793,170		2,796,239
Current assets
Debtors		92		1
Cash at bank and on hand		11,481		792
		11,573		793
Creditors amounts falling due within one year		(16,920)		(13,136)
Net current assets (liabilities)			(5,347)		(12,343)
Total assets less current liabilities			2,787,823		2,783,896
Creditors amounts falling due after one year			(2,761,467)		(2,748,813)
Net assets			26,356		35,083
Capital and reserves
Called up share capital			100		100
Profit and loss account			26,256		34,983
Shareholders' funds			26,356		35,083

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2026, and are signed on its behalf by:

EDDEN, Graham Michael
Director
Registered Company No. 15019833

BREWIS ENG LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	18,200
	At 31 July 25	18,200
	Depreciation and impairment
	At 01 August 24	1,961
	Charge for year	6,067
	At 31 July 25	8,028
	Net book value
	At 31 July 25	10,172
	At 31 July 24	16,239

4.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	9,456		14,615