Beer Counter Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04493682

Beer Counter Limited

Filleted Unaudited Financial Statements

31 March 2026

Beer Counter Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Beer Counter Limited

Officers and Professional Advisers

The board of directors	J N A Wales
	L A J Herman

Registered office	Thatched House Farm
	Dunsfold Road
	Loxhill
	Goldalming
	Surrey
	GU8 4BW

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Beer Counter Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Beer Counter Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

1 October 2026

Beer Counter Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	130,871	155,799

Current assets

Stocks		157,716	103,880
Debtors	6	132,991	60,331
Cash at bank and in hand		49,205	89,091
		---------	---------
		339,912	253,302

Creditors: amounts falling due within one year	7	75,598	51,887
		---------	---------
Net current assets		264,314	201,415
		---------	---------
Total assets less current liabilities		395,185	357,214

Provisions	32,907	38,950
	---------	---------
Net assets	362,278	318,264
	---------	---------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	87,456	99,415
Profit and loss account	274,722	218,749
	---------	---------
Shareholders funds	362,278	318,264
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Beer Counter Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 1 October 2026 , and are signed on behalf of the board by:

L A J Herman

Director

Company registration number: 04493682

Beer Counter Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Thatched House Farm, Dunsfold Road, Loxhill, Goldalming, Surrey, GU8 4BW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Containers	-	10% straight line
Fixtures and fittings	-	10% straight line
Motor vehicles	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	308,545	33,568	–	342,113
Additions	–	–	6,500	6,500
	---------	--------	-------	---------
At 31 March 2026	308,545	33,568	6,500	348,613
	---------	--------	-------	---------
Depreciation
At 1 April 2025	152,853	33,461	–	186,314
Charge for the year	30,636	34	758	31,428
	---------	--------	-------	---------
At 31 March 2026	183,489	33,495	758	217,742
	---------	--------	-------	---------
Carrying amount
At 31 March 2026	125,056	73	5,742	130,871
	---------	--------	-------	---------
At 31 March 2025	155,692	107	–	155,799
	---------	--------	-------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	33,903	37,938
Amounts owed by group undertakings and undertakings in which the company has a participating interest	80,385	12,030
Other debtors	18,703	10,363
	---------	--------
	132,991	60,331
	---------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	71,822	43,007
Corporation tax	–	4,870
Social security and other taxes	–	219
Other creditors	3,776	3,791
	--------	--------
	75,598	51,887
	--------	--------

8. Controlling party

The immediate controlling party and parent company is The Crafty Brewing Co. Limited by virtue of owning the entire issued share capital of the company.