Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05202132 Mr G Jenkinson Mr T Jenkinson Mr G Jenkinson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05202132 2024-12-31 05202132 2025-12-31 05202132 2025-01-01 2025-12-31 05202132 frs-core:CurrentFinancialInstruments 2025-12-31 05202132 frs-core:Non-currentFinancialInstruments 2025-12-31 05202132 frs-core:FurnitureFittings 2025-12-31 05202132 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05202132 frs-core:FurnitureFittings 2024-12-31 05202132 frs-core:PlantMachinery 2025-12-31 05202132 frs-core:PlantMachinery 2025-01-01 2025-12-31 05202132 frs-core:PlantMachinery 2024-12-31 05202132 frs-core:ShareCapital 2025-12-31 05202132 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05202132 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05202132 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05202132 frs-bus:SmallEntities 2025-01-01 2025-12-31 05202132 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05202132 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05202132 1 2025-01-01 2025-12-31 05202132 frs-bus:Director1 2025-01-01 2025-12-31 05202132 frs-bus:Director2 2025-01-01 2025-12-31 05202132 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05202132 frs-countries:EnglandWales 2025-01-01 2025-12-31 05202132 2023-12-31 05202132 2024-12-31 05202132 2024-01-01 2024-12-31 05202132 frs-core:CurrentFinancialInstruments 2024-12-31 05202132 frs-core:Non-currentFinancialInstruments 2024-12-31 05202132 frs-core:ShareCapital 2024-12-31 05202132 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05202132
The Chiltern Brewery Company Limited
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05202132
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,426 47,149
38,426 47,149
CURRENT ASSETS
Stocks 5 11,727 17,035
Debtors 6 12,077 21,243
Cash at bank and in hand 101,176 84,333
124,980 122,611
Creditors: Amounts Falling Due Within One Year 7 (150,440 ) (107,058 )
NET CURRENT ASSETS (LIABILITIES) (25,460 ) 15,553
TOTAL ASSETS LESS CURRENT LIABILITIES 12,966 62,702
Creditors: Amounts Falling Due After More Than One Year 8 (23,611 ) (29,166 )
NET (LIABILITIES)/ASSETS (10,645 ) 33,536
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (10,745 ) 33,436
SHAREHOLDERS' FUNDS (10,645) 33,536
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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 G Jenkinson
Director
10 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Chiltern Brewery Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05202132 . The registered office is Nash Lee Road, Terrick, Aylesbury, Buckinghamshire, HP17 0TQ.
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. 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 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. 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.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 14)
18 14
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 13,677 193,226 206,903
Additions 2,507 4,034 6,541
Disposals (9,105 ) (89,136 ) (98,241 )
As at 31 December 2025 7,079 108,124 115,203
Depreciation
As at 1 January 2025 12,111 147,643 159,754
Provided during the period 955 11,922 12,877
Disposals (8,867 ) (86,987 ) (95,854 )
As at 31 December 2025 4,199 72,578 76,777
Net Book Value
As at 31 December 2025 2,880 35,546 38,426
As at 1 January 2025 1,566 45,583 47,149
5. Stocks
2025 2024
£ £
Stock 11,727 17,035
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 12,077 21,243
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 20,211 16,080
Bank loans and overdrafts 5,556 5,556
Other creditors 98,062 58,026
Taxation and social security 26,611 27,396
150,440 107,058
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 23,611 29,166
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in other creditors is £167 (2024: £16,502 was owing from related parties) owing to related companies at the year end.
At the year end £73,609 was owing to a director of the company (2024:£44,585 was owing to the directors of the company). 
At the year end £5,238 was owing from a director of the company.
Interest is charged to the company at 5% above the base rate.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr T Jenkinson & Mr G Jenkinson by virtue of their ownership of 50% each of the issued share capital in the company.
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