Company No: 13122376 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	145,969		71,657
		145,969		71,657
Current assets
Stocks	4	7,656		5,599
Debtors	5	22,903		16,588
Cash at bank and in hand		22,650		36,311
		53,209		58,498
Creditors: amounts falling due within one year	6	( 27,517)		( 8,672)
Net current assets		25,692		49,826
Total assets less current liabilities		171,661		121,483
Creditors: amounts falling due after more than one year	7	( 20,316)		0
Net assets		151,345		121,483
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		151,245		121,383
Total shareholders' funds		151,345		121,483

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Monkey Brewhouse (Lymington) Ltd (registered number: 13122376) were approved and authorised for issue by the Board of Directors on 12 August 2026. They were signed on its behalf by:

W E Bradshaw Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Monkey Brewhouse (Lymington) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167 Southampton Road, Lymington, Hampshire, SO41 9HA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Vehicles		Fixtures and fittings		Total
	£		£		£
Cost
At 01 April 2025	12,500		65,206		77,706
Additions	39,014		57,652		96,666
Disposals	0		( 300)		( 300)
At 31 March 2026	51,514		122,558		174,072
Accumulated depreciation
At 01 April 2025	1,010		5,039		6,049
Charge for the financial year	8,612		13,572		22,184
Disposals	0		( 130)		( 130)
At 31 March 2026	9,622		18,481		28,103
Net book value
At 31 March 2026	41,892		104,077		145,969
At 31 March 2025	11,490		60,167		71,657

4. Stocks

	2026		2025
	£		£
Stocks	7,656		5,599

5. Debtors

	2026		2025
	£		£
Trade debtors	19,008		13,044
Corporation tax	584		0
Other debtors	3,311		3,544
	22,903		16,588

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Corporation tax	0		584
Other taxation and social security	2,772		0
Obligations under finance leases and hire purchase contracts	8,406		0
Other creditors	16,339		8,088
	27,517		8,672

The hire purchase contracts are secured by the assets to which they are related.

7. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	20,316		0

The hire purchase contracts are secured by the assets to which they are related.

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100