Rudgate Brewery Limited

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

Registered number: 2728190

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		302,843		301,202

			302,843		301,202
CURRENT ASSETS
Stocks	5	139,527		162,284
Debtors	6	275,406		296,878
Cash at bank and in hand		17,862		9,797

		432,795		468,959
Creditors: Amounts Falling Due Within One Year	7	(447,953 )		(453,077 )

NET CURRENT ASSETS (LIABILITIES)			(15,158 )		15,882

TOTAL ASSETS LESS CURRENT LIABILITIES			287,685		317,084

Creditors: Amounts Falling Due After More Than One Year	8		(144,105 )		(196,438 )

NET ASSETS			143,580		120,646

CAPITAL AND RESERVES
Called up share capital	10		150		150
Revaluation reserve	12		19,157		19,157
Capital redemption reserve			50		50
Profit and Loss Account			124,223		101,289

SHAREHOLDERS' FUNDS			143,580		120,646

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Rudgate Brewery Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Craig Lee

Director

21/09/2026

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

1. General Information

Rudgate Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 2728190 . The registered office is 2 Centre Park, Marston Business Park, Rudgate, Tockwith, YO26 7QF.

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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form 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	10% per annum on reducing balance
Motor Vehicles	25% per annum on reducing balance
Fixtures & Fittings	20% per annum on reducing balance

2.4. 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.

2.5. 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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Rudgate Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	4	4
Sales, marketing and distribution	4	4
Manufacturing	4	4

	12	12

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	597,952	55,405	48,441	701,798
Additions	25,163	-	10,750	35,913

As at 28 February 2026	623,115	55,405	59,191	737,711

Depreciation
As at 1 March 2025	323,063	41,911	35,622	400,596
Provided during the period	28,000	3,372	2,900	34,272

As at 28 February 2026	351,063	45,283	38,522	434,868

Net Book Value
As at 28 February 2026	272,052	10,122	20,669	302,843

As at 1 March 2025	274,889	13,494	12,819	301,202

5. Stocks

	2026	2025
	£	£
Stock	139,527	162,284

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	208,571	227,764
Prepayments and accrued income	5,276	9,515
Other debtors	36,165	40,788
Corporation tax recoverable assets	18,668	18,668
Net wages	76	143
Director's loan account	6,650	-

	275,406	296,878

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Rudgate Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,908	8,490
Trade creditors	203,800	213,283
Bank loans and overdrafts	177,652	183,647
Other taxes and social security	6,963	5,011
VAT	30,217	32,420
Other creditors	813	-
Accruals and deferred income	24,600	10,000
Director's loan account	-	226

	447,953	453,077

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

	2026	2025
	£	£
Bank loans	144,105	196,438

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,908	8,490

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50 Ordinary Shares of £ 1 each	50	50
100 Ordinary A shares of £ 1 each	100	100

	150	150

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Craig Lee	-	30,650	24,400	-	6,250

The above loan is unsecured and was repaid in full on 30 April 2026.

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Rudgate Brewery Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

12. Reserves

	Revaluation reserve	Capital Redemption	Profit and Loss Account
	£	£	£
As at 1 March 2025	19,157	50	101,289
Profit for the year and total comprehensive income	-	-	63,601

Dividends paid	-	-	(40,667)

As at 28 February 2026	19,157	50	124,223

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