REGISTERED NUMBER: 10083604 (England and Wales)

PEMBROKESHIRE CIDER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Halsted

J A Ryan

C G Scourfield

Mrs A L Scourfield

SECRETARY:

REGISTERED OFFICE:

6 Commons Road

Pembroke

Pembrokeshire

SA71 4EB

REGISTERED NUMBER:

10083604 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

Castle Chambers

6 Westgate Hill

Pembroke

Pembrokeshire

SA71 4LB

FIXED ASSETS

Intangible assets

4

850

850

Tangible assets

5

17,034

22,611

17,884

23,461

CURRENT ASSETS

Stocks

36,388

34,583

Debtors

6

14,860

13,831

Cash at bank

4,817

10,125

56,065

58,539

CREDITORS

Amounts falling due within one year

7

14,945

13,828

NET CURRENT ASSETS

41,120

44,711

TOTAL ASSETS LESS CURRENT LIABILITIES

59,004

68,172

CREDITORS

Amounts falling due after more than one year

8

-

501

NET ASSETS

59,004

67,671

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Retained earnings

44,004

52,671

SHAREHOLDERS' FUNDS

59,004

67,671

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

D M Halsted - Director

J A Ryan - Director

C G Scourfield - Director

Mrs A L Scourfield - Director

1.	STATUTORY INFORMATION

Pembrokeshire Cider Limited 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.

Trademarks are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Equipment

-

10% on cost

Motor vehicles

-

25% 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 Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

850

NET BOOK VALUE

At 31 March 2026

850

At 31 March 2025

850

5.	TANGIBLE FIXED ASSETS

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 April 2025

58,176

5,000

63,176

Additions

787

-

787

Disposals

(2,500

)

-

(2,500

)

At 31 March 2026

56,463

5,000

61,463

DEPRECIATION

At 1 April 2025

37,441

3,124

40,565

Charge for year

4,145

469

4,614

Eliminated on disposal

(750

)

-

(750

)

At 31 March 2026

40,836

3,593

44,429

NET BOOK VALUE

At 31 March 2026

15,627

1,407

17,034

At 31 March 2025

20,735

1,876

22,611

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

11,267

13,032

Other debtors

3,593

799

14,860

13,831

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

11,740

372

Taxation and social security

1,117

1,585

Other creditors

2,088

11,871

14,945

13,828

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

501

9.	RELATED PARTY DISCLOSURES

During the period under review the company used the premises owned by Halsted D.I.Y. Ltd, a company controlled by D M Halsted. No rent was paid for the use of the premises.

10.	ULTIMATE CONTROLLING PARTY

During the period under review the company was jointly controlled by D M Halsted, J A Ryan and C G Scourfield, by virtue of their 100% holding of the issued share capital.