REGISTERED NUMBER: 09580743 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

The Real Ale Classroom Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Lowe

I P Martin

S J Tabbernor

REGISTERED OFFICE:

22 Allandale Road

Leicester

Leicestershire

LE2 2DA

REGISTERED NUMBER:

09580743 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

264,839

286,535

CURRENT ASSETS

Stocks

34,962

24,907

Debtors

5

35,077

14,600

Cash at bank and in hand

33,584

36,155

103,623

75,662

CREDITORS

Amounts falling due within one year

6

(132,103

)

(104,564

)

NET CURRENT LIABILITIES

(28,480

)

(28,902

)

TOTAL ASSETS LESS CURRENT LIABILITIES

236,359

257,633

CREDITORS

Amounts falling due after more than one year

7

(107,338

)

(116,208

)

PROVISIONS FOR LIABILITIES

(19,268

)

(23,575

)

NET ASSETS

109,753

117,850

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

109,553

117,650

109,753

117,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 5 August 2026 and were signed on its behalf by:

I P Martin - Director

1.	STATUTORY INFORMATION

The Real Ale Classroom Ltd 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 financial statements have been prepared on the going concern basis which assumes the company will continue to trade. This depends on the ability of the directors to maintain the necessary financial support.

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.

Freehold property

-

2% on cost

Leasehold improvements

-

Straight line over 7 years

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

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.

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.

Government grants

Government Grants receivable in relation to expenditure is recognised when the expenditure is charged to the profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Leasehold

Plant and

property

improvements

machinery

£

£

£

COST

At 1 June 2025

223,528

51,280

36,050

Additions

-

-

9,033

At 31 May 2026

223,528

51,280

45,083

DEPRECIATION

At 1 June 2025

31,294

12,886

25,511

Charge for year

4,470

7,325

5,686

At 31 May 2026

35,764

20,211

31,197

NET BOOK VALUE

At 31 May 2026

187,764

31,069

13,886

At 31 May 2025

192,234

38,394

10,539

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

147,949

25,790

2,446

487,043

Additions

-

-

-

9,033

At 31 May 2026

147,949

25,790

2,446

496,076

DEPRECIATION

At 1 June 2025

128,121

250

2,446

200,508

Charge for year

6,863

6,385

-

30,729

At 31 May 2026

134,984

6,635

2,446

231,237

NET BOOK VALUE

At 31 May 2026

12,965

19,155

-

264,839

At 31 May 2025

19,828

25,540

-

286,535

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

686

672

Other debtors

34,391

13,928

35,077

14,600

Other debtors includes prepayments and accrued income of £10,237 (2025 - £6,328).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

30,746

31,495

Trade creditors

39,311

23,043

Taxation and social security

40,920

47,377

Other creditors

21,126

2,649

132,103

104,564

Other creditors includes accruals and deferred income of £2,606 (2025 - £2,159).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

107,338

116,208

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

54,354

39,650

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.26

31.5.25

£

£

Bank loans

138,084

147,703

Bank loans are secured by the way of fixed and floating charges over the company's assets.

9.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £74,854 (2025 - £111,311).