The Crafty Brewing Co. Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08992637

The Crafty Brewing Co. Limited

Filleted Unaudited Financial Statements

31 March 2026

The Crafty Brewing Co. 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

The Crafty Brewing Co. Limited

Officers and Professional Advisers

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

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

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

The Crafty Brewing Co. Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of The Crafty Brewing Co. 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

The Crafty Brewing Co. Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	735	4,278
Tangible assets	6	56,621	131,452
Investments	7	415,600	415,600
		---------	---------
		472,956	551,330

Current assets

Stocks		102,201	93,519
Debtors	8	67,938	45,636
Cash at bank and in hand		1,890	1,341
		---------	---------
		172,029	140,496

Creditors: amounts falling due within one year	9	322,096	221,430
		---------	---------
Net current liabilities		150,067	80,934
		---------	---------
Total assets less current liabilities		322,889	470,396

Creditors: amounts falling due after more than one year	10	247,030	272,874
		---------	---------
Net assets		75,859	197,522
		---------	---------

Capital and reserves

Called up share capital	299,080	299,080
Share premium account	1,012,898	1,012,898
Profit and loss account	( 1,236,119)	( 1,114,456)
	------------	------------
Shareholders funds	75,859	197,522
	------------	------------

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 statement of comprehensive income 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 .

The Crafty Brewing Co. 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: 08992637

The Crafty Brewing Co. 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, Godalming, 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. Going concern In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements. Consolidation The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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. Goodwill Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years. Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	20% straight line
Development costs	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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:

Plant and machinery	-	20% straight line
Motor vehicles	-	20% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

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.

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 8 (2025: 7 ).

5. Intangible assets

	Goodwill	Development costs	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	10,000	10,630	20,630
	--------	--------	--------
Amortisation
At 1 April 2025	10,000	6,352	16,352
Charge for the year	–	3,543	3,543
	--------	--------	--------
At 31 March 2026	10,000	9,895	19,895
	--------	--------	--------
Carrying amount
At 31 March 2026	–	735	735
	--------	--------	--------
At 31 March 2025	–	4,278	4,278
	--------	--------	--------

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	511,087	17,495	528,582
Disposals	( 315,883)	–	( 315,883)
	---------	--------	---------
At 31 March 2026	195,204	17,495	212,699
	---------	--------	---------
Depreciation
At 1 April 2025	379,635	17,495	397,130
Charge for the year	20,053	–	20,053
Disposals	( 261,105)	–	( 261,105)
	---------	--------	---------
At 31 March 2026	138,583	17,495	156,078
	---------	--------	---------
Carrying amount
At 31 March 2026	56,621	–	56,621
	---------	--------	---------
At 31 March 2025	131,452	–	131,452
	---------	--------	---------

7. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2025 and 31 March 2026	415,600
	---------
Impairment
At 1 April 2025 and 31 March 2026	–
	---------

Carrying amount
At 31 March 2026	415,600
	---------
At 31 March 2025	415,600
	---------

The above represents a 100% investment in Beer Counter Limited. The results of the subsidiary are:

At 31 March 2026 -

Capital and reserves £362,278

Profit/(loss) £40,027

8. Debtors

	2026	2025
	£	£
Trade debtors	52,011	30,636
Other debtors	15,927	15,000
	--------	--------
	67,938	45,636
	--------	--------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans	32,604	15,826
Trade creditors	69,871	49,285
Amounts owed to group undertakings and undertakings in which the company has a participating interest	94,542	12,030
Social security and other taxes	68,509	62,240
Other creditors	56,570	82,049
	---------	---------
	322,096	221,430
	---------	---------

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans	9,424	11,083
Other creditors	237,606	261,791
	---------	---------
	247,030	272,874
	---------	---------