Registration number: 11679175

Brew Monkey Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Brew Monkey Limited

Company Information

Director

Antony Charles Frith

Registered office

Suite 5, 4th Floor 3 Universal Square Devonshire Street North Manchester, M12 6JH

Accountants

Gordon Levy Limited Chartered Accountants Suite 5, 4th Floor 3 Universal Square Devonshire Street North Manchester, M12 6JH

Brew Monkey Limited

(Registration number: 11679175)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	42,767	47,548
Current assets
Stocks	5	-	16,800
Debtors	6	25,377	1,037
Cash at bank and in hand		6	2,196
		25,383	20,033
Creditors: Amounts falling due within one year	7	(1,135,576)	(880,427)
Net current liabilities		(1,110,193)	(860,394)
Total assets less current liabilities		(1,067,426)	(812,846)
Creditors: Amounts falling due after more than one year	7	-	(5,000)
Provisions for liabilities		(863)	(956)
Net liabilities		(1,068,289)	(818,802)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(1,068,389)	(818,902)
Shareholders' deficit		(1,068,289)	(818,802)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 August 2026
 

......................................... Antony Charles Frith Director

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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:
Suite 5, 4th Floor
3 Universal Square
Devonshire Street North
Manchester, M12 6JH

These financial statements were authorised for issue by the director on 27 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 value added tax and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

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
Short leasehold land and buildings	6.67% and 33.33% straight line
Fixtures and fittings	33.33% straight line
Plant and machinery	33.33% straight line
Motor vehicles	33.33% reducing balance
Office equipment	50% straight line

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 goods 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.

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 23 (2024 - 22).

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £
Cost or valuation
At 1 December 2024	73,630	34,362	23,946	1,077
Additions	-	-	2,309	-
At 30 November 2025	73,630	34,362	26,255	1,077
Depreciation
At 1 December 2024	31,118	34,362	19,812	1,077
Charge for the year	4,290	-	2,524	-
At 30 November 2025	35,408	34,362	22,336	1,077
Carrying amount
At 30 November 2025	38,222	-	3,919	-
At 30 November 2024	42,512	-	4,134	-

	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	8,500	141,515
Additions	-	2,309
At 30 November 2025	8,500	143,824
Depreciation
At 1 December 2024	7,598	93,967
Charge for the year	276	7,090
At 30 November 2025	7,874	101,057
Carrying amount
At 30 November 2025	626	42,767
At 30 November 2024	902	47,548

Included within the net book value of land and buildings above is £38,222 (2024 - £42,512) in respect of short leasehold land and buildings.
 

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5

Stocks

	2025 £	2024 £
Other inventories	-	16,800

6

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	10	23,705	-
Prepayments		-	1,037
Other debtors		1,672	-
		25,377	1,037

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	35,907	36,442
Trade creditors		16,696	23,007
Amounts due to related parties	10	1,047,962	783,394
Social security and other taxes		24,162	26,113
Outstanding defined contribution pension costs		94	814
Other payables		-	4,373
Accruals		10,755	6,284
		1,135,576	880,427
Due after one year
Loans and borrowings	9	-	5,000

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	-	5,000

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	-	5,000

Current loans and borrowings

	2025 £	2024 £
Other borrowings	35,907	36,442

Brew Monkey Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

10	Related party transactions

Summary of transactions with other related parties

Loans to and from other related parties comprise loans to Virginia Ash Limited and loans from Brew Monkey Coffee Roasters Limited, both companies are under common control with the reporting entity.

Loans to related parties

2025	Other related parties £	Total £
Advanced	23,705	23,705
At end of period	23,705	23,705

Terms of loans to related parties

Loans to other related parties are unsecured, interest free and repayable on demand.

Loans from related parties

2025	Key management £	Other related parties £	Total £
At start of period	666,953	116,441	783,394
Advanced	257,530	7,038	264,568
At end of period	924,483	123,479	1,047,962

2024	Key management £	Other related parties £	Total £
At start of period	411,868	96,219	508,087
Advanced	290,292	32,222	322,514
Repaid	(35,207)	(12,000)	(47,207)
At end of period	666,953	116,441	783,394

Terms of loans from related parties

Loans from key management and other related parties presented above are unsecured. interest free and repayable on demand.