Registration number: 11992848

Ivo Brewery Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Ivo Brewery Ltd

Company Information

Directors

Mr J Jones Mr A C Abbott

Registered office

10 Church Street Somersham Huntingdon Cambridgeshire England PE28 3EG

Accountants

D A Green & Sons Chartered Certified Accountants12 The Broadway The Broadway St Ives Cambridgeshire PE27 5BN

Ivo Brewery Ltd

(Registration number: 11992848)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	21,013	21,295
Current assets
Debtors	5	2,907	5,780
Cash at bank and in hand		13,584	7,281
		16,491	13,061
Creditors: Amounts falling due within one year	6	(59,378)	(46,643)
Net current liabilities		(42,887)	(33,582)
Net liabilities		(21,874)	(12,287)
Capital and reserves
Called up share capital	7	2	2
Retained earnings		(21,876)	(12,289)
Shareholders' deficit		(21,874)	(12,287)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

......................................... Mr A C Abbott Director

Ivo Brewery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10 Church Street
Somersham
Huntingdon
Cambridgeshire
PE28 3EG
England

These financial statements were authorised for issue by the Board on 5 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Ivo Brewery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Ivo Brewery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	46,832	46,832
Additions	6,314	6,314
At 31 December 2025	53,146	53,146
Depreciation
At 1 January 2025	25,538	25,538
Charge for the year	6,595	6,595
At 31 December 2025	32,133	32,133
Carrying amount
At 31 December 2025	21,013	21,013
At 31 December 2024	21,295	21,295

5

Debtors

Current	2025 £	2024 £
Trade debtors	2,907	1,296
Other debtors	-	4,484
	2,907	5,780

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	90	-
Accruals and deferred income	7,550	200
Other creditors	51,738	46,443
	59,378	46,643

Ivo Brewery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2