Triple Fff Brewery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13547977

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,000		6,000
Tangible Assets	5		81,584		107,903

			85,584		113,903
CURRENT ASSETS
Stocks	6	10,000		10,000
Debtors	7	101,593		85,778
Cash at bank and in hand		2,145		11,003

		113,738		106,781
Creditors: Amounts Falling Due Within One Year	8	(318,706 )		(255,222 )

NET CURRENT ASSETS (LIABILITIES)			(204,968 )		(148,441 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(119,384 )		(34,538 )

Creditors: Amounts Falling Due After More Than One Year	9		(8,161 )		(14,662 )

NET LIABILITIES			(127,545 )		(49,200 )

CAPITAL AND RESERVES
Called up share capital	11		102		102
Profit and Loss Account			(127,647 )		(49,302 )

SHAREHOLDERS' FUNDS			(127,545)		(49,200)

Page 1

Page 2

Triple Fff Brewery Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Gladstone

Director

27/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Triple Fff Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13547977 . The registered office is The Old Post Office, High Street,, Hartley Wintney, Hampshire, RG27 8NZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	14% Straight Line
Equipment	25% Straight Line

Page 3

Page 4

Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 16)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	10,000

As at 31 December 2025	10,000

Amortisation
As at 1 January 2025	4,000
Provided during the period	2,000

As at 31 December 2025	6,000

Net Book Value
As at 31 December 2025	4,000

As at 1 January 2025	6,000

Page 4

Page 5

Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	103,599	28,260	20,439	11,172	163,470
Additions	-	-	-	7,554	7,554

As at 31 December 2025	103,599	28,260	20,439	18,726	171,024

Depreciation
As at 1 January 2025	39,202	9,812	3,763	2,790	55,567
Provided during the period	20,720	7,065	2,862	3,226	33,873

As at 31 December 2025	59,922	16,877	6,625	6,016	89,440

Net Book Value
As at 31 December 2025	43,677	11,383	13,814	12,710	81,584

As at 1 January 2025	64,397	18,448	16,676	8,382	107,903

6. Stocks

	2025	2024
	£	£
Stock	10,000	10,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	71,620	65,513
Prepayments and accrued income	11,681	5,240
Other debtors	18,292	15,025

	101,593	85,778

Page 5

Page 6

Triple Fff Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,501	13,587
Trade creditors	36,171	25,817
Other creditors	208,918	172,278
Taxation and social security	67,116	43,540

	318,706	255,222

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,161	14,662

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,501	13,587
Later than one year and not later than five years	8,161	14,662

	14,662	28,249

	14,662	28,249

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

Page 6