In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) for the period ended 31 December 2025, which comprise the profit and loss account and the balance sheet, 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 at https://www.icaew.com/regulation.

This report is made solely to the board of directors of Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited), as a body, in accordance with the terms of the engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) and state those matters that we have agreed to state to the board of directors of Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited), as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited). 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.

The average number of persons, including directors, employed by the company during the period was as follows:

Blackwater Brewing Company Limited (formerly Ramsey Island Brewery Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Stone House, Tinnocks Lane, St. Lawrence Bay, Southminster, CM0 7NF.

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.