East London Brewing Company Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—7

Registered number: 07627432

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,472		-
Tangible Assets	5		714,672		336,079
Investments	6		1		1

			718,145		336,080
CURRENT ASSETS
Stocks	7	71,092		68,676
Debtors	8	219,683		170,037
Cash at bank and in hand		97,423		37,914

		388,198		276,627
Creditors: Amounts Falling Due Within One Year	9	(379,589 )		(238,445 )

NET CURRENT ASSETS (LIABILITIES)			8,609		38,182

TOTAL ASSETS LESS CURRENT LIABILITIES			726,754		374,262

Creditors: Amounts Falling Due After More Than One Year	10		(608,280 )		(259,352 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,700 )		(6,700 )

NET ASSETS			111,774		108,210

CAPITAL AND RESERVES
Called up share capital	12		3		3
Share premium account			393,311		393,311
Income Statement			(281,540 )		(285,104 )

SHAREHOLDERS' FUNDS			111,774		108,210

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East London Brewing Company Limited

Statement of Financial Position (continued)

As At 31 May 2026

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

The members have 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 Income Statement.

On behalf of the board

Mr Ronald Finch

Director

7th October 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

East London Brewing Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07627432 . The registered office is Units 44-45, Fairways Business Park, Lammas Road, London, E10 7QB.

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

Sale of goods

Turnover from 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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement.The goodwill is now fully amortised.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is branding amortised to the income statement over its estimated economic life of 3 years.

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East London Brewing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. 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:

Leasehold	10% Straight line
Plant & Machinery	7% and 20% Reducing balance
Fixtures & Fittings	20% Straight line and Reducing balance
Computer Equipment	20% and 7% Straight line and Reducing balance

2.6. 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 income statement 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 income statement as incurred.

2.7. 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.

2.8. Government Grant

Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.

All grants in the income statement are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

6Average number of employees, including directors, during the year was: 8 (2025: 8)

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East London Brewing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 June 2025	110,512	-	110,512
Additions	-	5,000	5,000

As at 31 May 2026	110,512	5,000	115,512

Amortisation
As at 1 June 2025	110,512	-	110,512
Provided during the period	-	1,528	1,528

As at 31 May 2026	110,512	1,528	112,040

Net Book Value
As at 31 May 2026	-	3,472	3,472

As at 1 June 2025	-	-	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	3,660	595,035	7,361	1,024	607,080
Additions	243,713	184,877	4,582	355	433,527

As at 31 May 2026	247,373	779,912	11,943	1,379	1,040,607

Depreciation
As at 1 June 2025	214	269,829	819	139	271,001
Provided during the period	4,743	47,731	2,009	451	54,934

As at 31 May 2026	4,957	317,560	2,828	590	325,935

Net Book Value
As at 31 May 2026	242,416	462,352	9,115	789	714,672

As at 1 June 2025	3,446	325,206	6,542	885	336,079

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East London Brewing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2025	1

As at 31 May 2026	1

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	1

As at 1 June 2025	1

7. Stocks

	2026	2025
	£	£
Finished goods	71,092	68,676

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	162,735	128,848
Other debtors	30,348	41,189

	193,083	170,037
Due after more than one year
Other debtors	26,600	-

	219,683	170,037

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East London Brewing Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	75,576	19,452
Trade creditors	150,523	67,336
Bank loans and overdrafts	11,416	11,416
Other creditors	100,490	90,060
Taxation and social security	41,584	50,181

	379,589	238,445

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	152,507	40,089
Bank loans	14,187	23,267
Amounts owed to participating interests	359,515	155,000
Other creditors	82,071	40,996

	608,280	259,352

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	75,576	19,452
Later than one year and not later than five years	152,507	40,089

	228,083	59,541

	228,083	59,541

12. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

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