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Registration number: 04473305

The Staffordshire Brewery Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

The Staffordshire Brewery Limited

Contents

Company Information | 1
Directors' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 14

The Staffordshire Brewery Limited

Company Information

Chairman | A Corke

Directors | T D Green L Clough

Company secretary | B N Simpson

Registered office | C/o Armstrongs Accountants Alexandra House Queen Street Leek Staffordshire England ST13 6LP

The Staffordshire Brewery Limited

Directors' Report for the Year Ended 31 January 2026

The directors present their report and the financial statements for the year ended 31 January 2026.

Directors of the company

The directors who held office during the year were as follows:

A Corke - Chairman

S Carline - Company secretary and director (Resignation 10 August 2026)

T D Green

L Clough

Principal activity

The principal activity of the company is brewing and retail of alcoholic products and sale of brewery equipment

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 11 August 2026 and signed on its behalf by:

......................................... A Corke Chairman |  |

The Staffordshire Brewery Limited

(Registration number: 04473305)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 876,636 | 933,149
Investments | 5 | 63,538 | 63,538
|  | 940,174 | 996,687
Current assets |  |  |
Stocks | 6 | 228,286 | 282,757
Debtors | 7 | 263,397 | 158,270
Cash at bank and in hand |  | 88,301 | 5,020
|  | 579,984 | 446,047
Creditors: Amounts falling due within one year | 8 | (613,892) | (532,158)
Net current liabilities |  | (33,908) | (86,111)
Total assets less current liabilities |  | 906,266 | 910,576
Creditors: Amounts falling due after more than one year | 8 | (95,272) | (133,564)
Provisions for liabilities |  | (211,852) | (224,851)
Net assets |  | 599,142 | 552,161
Capital and reserves |  |  |
Called up share capital | 9 | 200 | 200
Share premium reserve |  | 59,958 | 59,958
Retained earnings |  | 538,984 | 492,003
Shareholders' funds |  | 599,142 | 552,161

For the financial year ending 31 January 2026 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 and Directors' Report.

Approved and authorised by the Board on 11 August 2026 and signed on its behalf by:

The Staffordshire Brewery Limited

(Registration number: 04473305)
Balance Sheet as at 31 January 2026

......................................... A Corke Chairman |  |

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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:
C/o Armstrongs Accountants
Alexandra House
Queen Street
Leek
Staffordshire
ST13 6LP
England

The principal place of business is:
Unit 2
Harrison Way
Cheddleton
Staffordshire
ST13 7EF
United Kingdom

These financial statements were authorised for issue by the Board on 11 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

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 machinery | 12% per annum reducing balance method
Office equipment | 15% per annum reducing balance method
Motor vehicles | 20% per annum reducing balance method
Leasehold improvements | 2% per annum straight line method

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Impairment
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2025 - 20).

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2025 | 11,510 | 56,574 | 17,700 | 2,230,205 | 2,315,989
Additions | - | 2,606 | 16,214 | 54,730 | 73,550
Disposals | - | - | - | (36,239) | (36,239)
At 31 January 2026 | 11,510 | 59,180 | 33,914 | 2,248,696 | 2,353,300
Depreciation
At 1 February 2025 | 1,576 | 42,825 | 10,450 | 1,327,988 | 1,382,839
Charge for the year | 230 | 2,453 | 4,693 | 113,759 | 121,135
Eliminated on disposal | - | - | - | (27,310) | (27,310)
At 31 January 2026 | 1,806 | 45,278 | 15,143 | 1,414,437 | 1,476,664
Carrying amount
At 31 January 2026 | 9,704 | 13,902 | 18,771 | 834,259 | 876,636
At 31 January 2025 | 9,934 | 13,749 | 7,250 | 902,216 | 933,149

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 63,538 | 63,538

Subsidiaries | £
Fair value
Additions | 63,538
At 31 January 2026 | 63,538

Investment in the subsidiary is for unquoted shares and have been valued at cost less any impairment.

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
Snowdon Craft Beer Limited | Commodore House 51 Conway Road Colwyn Bay Conwy Wale LL29 7AW England and Wales | Ordinary £1 shares | 51% | 51%

Subsidiary undertakings
Snowdon Craft Beer Limited The principal activity of Snowdon Craft Beer Limited is brewing beer.

All transaction with the company are at arms length market rates.

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 228,286 | 282,757

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 233,677 | 114,184
Prepayments | 20,220 | 40,586
Other debtors | 9,500 | 3,500
| 263,397 | 158,270

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 10 | 118,987 | 185,203
Trade creditors |  | 168,857 | 213,767
Taxation and social security |  | 185,988 | 66,481
Accruals and deferred income |  | 66,743 | 24,613
Other creditors |  | 73,317 | 42,094
|  | 613,892 | 532,158

Creditors include hire purchase contracts which are secured of £124,292 (2025 - £73,672).

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 10 | 95,272 | 133,564

Creditors include hire purchase contracts which are secured of £86,797 (2025 - £124,204).

9 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 200 | 200 | 200 | 200

The Staffordshire Brewery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

10 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 9,360
Hire purchase contracts | 95,272 | 124,204
| 95,272 | 133,564

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 3,170 | 3,170
Bank overdrafts | - | 108,362
Hire purchase contracts | 115,817 | 73,671
| 118,987 | 185,203

11 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | 5,065 | 5,065
Later than one year and not later than five years | 18,263 | 34,440
| 23,328 | 39,505

The amount of non-cancellable operating lease payments recognised as an expense during the year was £76,842 (2025 - £75,714).

12 | Parent and ultimate parent undertaking

The company is controlled by the directors who own 100% of the called up share capital