REGISTERED NUMBER: 06842487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

KIRKSTALL BREWERY COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A Holt

Ms L D Ardron

Mr M R Epton

Mr R T Tattersall

REGISTERED OFFICE:

423 Otley Road

Adel

Leeds

West Yorkshire

LS16 6AL

REGISTERED NUMBER:

06842487 (England and Wales)

ACCOUNTANTS:

Temporal Lennon & Company Limited

Chartered Accountants

Suite 1

1 The Crescent

Adel

Leeds

West Yorkshire

LS16 6AA

FIXED ASSETS

Tangible assets

4

516,167

405,003

CURRENT ASSETS

Stocks

455,813

441,721

Debtors

5

2,316,369

2,134,262

Cash at bank and in hand

215,222

300,668

2,987,404

2,876,651

CREDITORS

Amounts falling due within one year

6

2,458,009

2,296,748

NET CURRENT ASSETS

529,395

579,903

TOTAL ASSETS LESS CURRENT LIABILITIES

1,045,562

984,906

CREDITORS

Amounts falling due after more than one year

7

(94,500

)

(160,234

)

PROVISIONS FOR LIABILITIES

(129,042

)

(101,251

)

NET ASSETS

822,020

723,421

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

822,019

723,420

SHAREHOLDERS' FUNDS

822,020

723,421

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 23 September 2026 and were signed on its behalf by:

Mr S A Holt - Director

1.	STATUTORY INFORMATION

Kirkstall Brewery Company 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost and 10% on cost

Motor vehicles

-

25% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 46 (2025 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

668,567

89,838

758,405

Additions

165,542

43,488

209,030

At 31 March 2026

834,109

133,326

967,435

DEPRECIATION

At 1 April 2025

312,562

40,840

353,402

Charge for year

68,562

29,304

97,866

At 31 March 2026

381,124

70,144

451,268

NET BOOK VALUE

At 31 March 2026

452,985

63,182

516,167

At 31 March 2025

356,005

48,998

405,003

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

191,000

DEPRECIATION

At 1 April 2025

5,089

Charge for year

19,100

At 31 March 2026

24,189

NET BOOK VALUE

At 31 March 2026

166,811

At 31 March 2025

185,911

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

1,309,430

1,099,220

Amounts owed by group undertakings

615,079

592,634

Other debtors

391,860

441,208

2,316,369

2,133,062

Amounts falling due after more than one year:

Other debtors

-

1,200

Aggregate amounts

2,316,369

2,134,262

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

33,334

45,833

Hire purchase contracts

32,400

32,400

Trade creditors

635,638

684,108

Amounts owed to group undertakings

624,086

497,317

Taxation and social security

599,181

373,629

Other creditors

533,370

663,461

2,458,009

2,296,748

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

33,334

Hire purchase contracts

94,500

126,900

94,500

160,234

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

33,334

79,167

Hire purchase contracts

126,900

159,300

160,234

238,467

The bank loan is secured by a fixed and floating charge over the assets of the company. The hire purchase contracts are secured on the relevant assets.

9.	RELATED PARTY DISCLOSURES

During the year the company repaid £164,585 of a loan from Added Value Concepts Limited, a company of which Mr S A Holt is a director and shareholder. As at 31 March 2026 Kirkstall Brewery Company Limited owed Added Value Concepts Limited £209,229 (2025: £373,814).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Kirkstall Yorkshire Limited.

The ultimate controlling party is Mr S A Holt.