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REGISTERED NUMBER: 10615308 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Real Brewing Company Limited

The Real Brewing Company Limited (Registered number: 10615308)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

The Real Brewing Company Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D A Begg

| A Hodgson

| P D Ressell

| A J Carter

| A Bellini

| REGISTERED OFFICE: | The Fermentery At The Bail Waddesdon Est

| Waddesdon

| Aylesbury

| Buckinghamshire

| HP18 0NH

| REGISTERED NUMBER: | 10615308 (England and Wales)

| ACCOUNTANTS: | Stewarts Accountants Limited

| 271 High Street

| Berkhamsted

| Hertfordshire

| HP4 1AA

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

The Real Brewing Company Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Real Brewing Company Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Real Brewing Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Real Brewing Company Limited and state those matters that we have agreed to state to the Board of Directors of The Real Brewing Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Real Brewing Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Real Brewing Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Real Brewing Company Limited. You consider that The Real Brewing Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Real Brewing Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stewarts Accountants Limited

271 High Street

Berkhamsted

Hertfordshire

HP4 1AA

7 July 2026

The Real Brewing Company Limited (Registered number: 10615308)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,269,060 |  | 1,246,007 |  |

CURRENT ASSETS

Stocks | 326,306 |  | 160,377 |  |

Debtors | 5 | 204,740 |  | 459,997 |  |

Cash at bank and in hand | 1,134,127 |  | 671,656 |  |

1,665,173 |  | 1,292,030 |  |

CREDITORS

Amounts falling due within one year | 6 | 710,260 |  | 452,024 |  |

NET CURRENT ASSETS | 954,913 |  | 840,006 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,223,973 |  | 2,086,013 |  |

CAPITAL AND RESERVES

Called up share capital | 1,778 |  | 1,778 |  |

Share premium | 8 | 3,913,902 |  | 3,913,902 |  |

Retained earnings | 8 | (1,691,707 | ) | (1,829,667 | ) |

SHAREHOLDERS' FUNDS | 2,223,973 |  | 2,086,013 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

D A Begg - Director

The Real Brewing Company Limited (Registered number: 10615308)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| The Real Brewing Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The accounts have been prepared on a going concern basis which assumes that the company will continue to trade.

| The validity of this assumption is dependent on sufficient and continuing financial support being made available by the company's directors, the shareholders and the creditors.

| If the company were unable to continue to trade adjustments would have to be made to reduce the value of assets to their realisable amount, to reclassify fixed assets as current assets, long-term liabilities as current liabilities, and to provide for any further liabilities that may arise.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | Over the lease term of 10 years

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

The Real Brewing Company Limited (Registered number: 10615308)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply (where applicable) the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set-off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Research and development

| Research and development expenditure is recognised as an expense in the profit and loss account in the period in which it is incurred.

The Real Brewing Company Limited (Registered number: 10615308)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 16 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 January 2025 | 341,843 |  | 1,179,187 |  | 64,026 |  |

| Additions | 8,525 |  | 161,796 |  | 398 |  |

| At 31 December 2025 | 350,368 |  | 1,340,983 |  | 64,424 |  |

| DEPRECIATION

| At 1 January 2025 | 123,383 |  | 222,446 |  | 18,898 |  |

| Charge for year | 29,407 |  | 107,596 |  | 6,814 |  |

| At 31 December 2025 | 152,790 |  | 330,042 |  | 25,712 |  |

| NET BOOK VALUE

| At 31 December 2025 | 197,578 |  | 1,010,941 |  | 38,712 |  |

| At 31 December 2024 | 218,460 |  | 956,741 |  | 45,128 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 35,700 |  | 11,592 |  | 1,632,348 |  |

| Additions | - |  | 1,922 |  | 172,641 |  |

| At 31 December 2025 | 35,700 |  | 13,514 |  | 1,804,989 |  |

| DEPRECIATION

| At 1 January 2025 | 18,944 |  | 2,670 |  | 386,341 |  |

| Charge for year | 4,189 |  | 1,582 |  | 149,588 |  |

| At 31 December 2025 | 23,133 |  | 4,252 |  | 535,929 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,567 |  | 9,262 |  | 1,269,060 |  |

| At 31 December 2024 | 16,756 |  | 8,922 |  | 1,246,007 |  |

The Real Brewing Company Limited (Registered number: 10615308)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 112,789 |  | 380,346 |  |

| Other debtors | 7,434 |  | 7,365 |  |

| Tax | 69,143 |  | 23,016 |  |

| Prepayments and accrued income | 15,374 |  | 49,270 |  |

204,740 |  | 459,997 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 429,136 |  | 310,472 |  |

| Social security and other taxes | 43,152 |  | 19,183 |  |

| Pension contributions payable | 3,299 |  | 2,322 |  |

| VAT | 101,546 |  | 97,476 |  |

| Other creditors | 83,722 |  | - |  |

| Directors' current accounts | 3,363 |  | 1,777 |  |

| Accruals and deferred income | 46,042 |  | 20,794 |  |

710,260 |  | 452,024 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 65,000 |  | 65,000 |  |

| Between one and five years | 260,000 |  | 260,000 |  |

| In more than five years | 130,000 |  | 195,000 |  |

455,000 |  | 520,000 |  |

| As at the balance sheet date, the company had commitments under non-cancellable operating leases, not provided for in the financial statements, totalling £455,000 (2024 - £520,000)

8. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 January 2025 | (1,829,667 | ) | 3,913,902 |  | 2,084,235 |  |

| Profit for the year | 137,960 |  | 137,960 |  |

| At 31 December 2025 | (1,691,707 | ) | 3,913,902 |  | 2,222,195 |  |

9. | SHARE-BASED PAYMENT TRANSACTIONS

| The company operates an EMI share option scheme. The options outstanding at the balance sheet date were 1,400 (2024:1,400)