REGISTERED NUMBER: 08073887 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Whitby Brewery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

Mr R T Wells

SECRETARY:

REGISTERED OFFICE:

Whitby Brewery

East Cliff

Whitby

North Yorkshire

YO22 4JR

REGISTERED NUMBER:

08073887 (England and Wales)

ACCOUNTANTS:

Simon J Gibson Limited

Chartered Accountants

75A Coach Road

Sleights

Whitby

North Yorkshire

YO22 5BT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

732,248

609,913

732,248

609,913

CURRENT ASSETS

Stocks

80,219

59,523

Debtors

6

217,752

161,911

Cash at bank and in hand

17,948

585

315,919

222,019

CREDITORS

Amounts falling due within one year

7

272,864

340,760

NET CURRENT ASSETS/(LIABILITIES)

43,055

(118,741

)

TOTAL ASSETS LESS CURRENT LIABILITIES

775,303

491,172

CREDITORS

Amounts falling due after more than one year

8

(130,419

)

(63,663

)

PROVISIONS FOR LIABILITIES

10

(128,682

)

(129,631

)

NET ASSETS

516,202

297,878

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

516,102

297,778

SHAREHOLDERS' FUNDS

516,202

297,878

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 September 2026 and were signed by:

Mr R T Wells - Director

1.	STATUTORY INFORMATION

Whitby Brewery 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance, 20% on reducing balance, 15% on reducing balance and 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

-

1,018,565

1,018,565

Additions

169,182

54,706

223,888

At 31 March 2026

169,182

1,073,271

1,242,453

DEPRECIATION

At 1 April 2025

-

408,652

408,652

Charge for year

878

100,675

101,553

At 31 March 2026

878

509,327

510,205

NET BOOK VALUE

At 31 March 2026

168,304

563,944

732,248

At 31 March 2025

-

609,913

609,913

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

17,017

11,140

Other debtors

52,732

40,124

Directors' loan accounts

147,353

109,997

Prepayments

650

650

217,752

161,911

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

4,800

44,686

Hire purchase contracts

27,019

35,353

Trade creditors

52,832

58,760

Taxation and social security

168,413

117,836

Other creditors

19,800

84,125

272,864

340,760

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

100,776

-

Hire purchase contracts

29,643

56,663

Other creditors

-

7,000

130,419

63,663

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

105,576

-

Hire purchase contracts

56,662

92,016

IWOCA loan

-

31,145

Youlend/Capital on Tap loan

-

4,998

162,238

128,159

The hire purchase contracts are secured on the related assets. At 31st March 2026 the net book value of those assets were £88,084. In 2025 they were £103,629.

The bank loans are secured on the freehold property. The net book value of the freehold property at 31st March 2026 was £168,304.

10.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

128,682

129,631

Deferred

tax

£

Balance at 1 April 2025

129,631

Utilised during year

(8,670

)

Relating to change in rates

7,721

Balance at 31 March 2026

128,682

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr R T Wells

Balance outstanding at start of year

109,997

109,945

Amounts advanced

37,356

52

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

147,353

109,997

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R T Wells.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Whitby Brewery Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Whitby Brewery Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Whitby Brewery Ltd and state those matters that we have agreed to state to the director of Whitby Brewery Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Whitby Brewery Ltd and its director for our work or for this report.

It is your duty to ensure that Whitby Brewery Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Whitby Brewery Ltd. You consider that Whitby Brewery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Whitby Brewery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Simon J Gibson Limited

Chartered Accountants

75A Coach Road

Sleights

Whitby

North Yorkshire

YO22 5BT

9 September 2026