REGISTERED NUMBER: 15049563 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

BREWSTAR SYSTEMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O P Young

J M Taylor

REGISTERED OFFICE:

2a Downham Road

Woburn Sands

Milton Keynes

MK17 8NQ

REGISTERED NUMBER:

15049563 (England and Wales)

ACCOUNTANTS:

Camfield Chapman Lowe

9a High Street

Woburn Sands

Milton Keynes

Buckinghamshire

MK17 8RF

FIXED ASSETS

Tangible assets

4

330,712

325,890

CURRENT ASSETS

Debtors

5

59,254

2,989

Cash at bank

5,424

222,296

64,678

225,285

CREDITORS

Amounts falling due within one year

6

229,633

206,916

NET CURRENT (LIABILITIES)/ASSETS

(164,955

)

18,369

TOTAL ASSETS LESS CURRENT LIABILITIES

165,757

344,259

CREDITORS

Amounts falling due after more than one year

7

130,928

234,400

NET ASSETS

34,829

109,859

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

34,709

109,739

34,829

109,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 2nd September 2026 and were signed on its behalf by:

J M Taylor - Director

O P Young - Director

1.	STATUTORY INFORMATION

Brewstar Systems 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st January 2025

315,598

-

22,700

1,750

340,048

Additions

93,744

1,065

-

1,890

96,699

At 31st December 2025

409,342

1,065

22,700

3,640

436,747

DEPRECIATION

At 1st January 2025

12,867

-

946

345

14,158

Charge for year

85,690

44

5,438

705

91,877

At 31st December 2025

98,557

44

6,384

1,050

106,035

NET BOOK VALUE

At 31st December 2025

310,785

1,021

16,316

2,590

330,712

At 31st December 2024

302,731

-

21,754

1,405

325,890

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,568

2,989

Other debtors

57,686

-

59,254

2,989

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

46,704

-

Trade creditors

105,002

54,998

Taxation and social security

76,283

150,634

Other creditors

1,644

1,284

229,633

206,916

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

130,928

234,400