FRESHLY BREWED PROPERTY LTD

Company Registration No. 10544195 (England and Wales)

FRESHLY BREWED PROPERTY LTD Unaudited accounts for the year ended 31 January 2026

CONTENTS

PAGE

Statement of financial position

3

Notes to the financial statements

5

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FRESHLY BREWED PROPERTY LTD Statement of Financial Position as at 31 January 2026

Note

2026

2025

£

Fixed assets

Tangible fixed assets

5

164

219

Investment property

6

220,000

220,164

220,219

Current assets

Debtors

8

7,207

5,533

Cash at bank and in hand

1,305

4,468

8,512

10,001

Creditors: amounts falling due within one year

9

(829)

(1,898)

Net current assets/(liabilities)

7,683

8,103

Total assets less current liabilities

227,847

228,322

Provisions for liabilities

10

(8,436)

Net assets/liabilities

219,411

219,886

Capital and reserves

Called up share capital

11

176,010

Profit and loss account

43,401

43,876

Shareholders' funds

219,411

219,886

For the period ending 31 January 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A - small entities.The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

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FRESHLY BREWED PROPERTY LTD Statement of Financial Position as at 31 January 2026

This report was approved by the board of directors on 07 October 2026 and signed on behalf of the board by:

....................... Leigh James Anderson Director

Company Registration Number 10544195 The principal activity of the company is The principal activity of the company continued to be that of buying and selling of own real estate.. The company is a private company limited by shares, which is incorporated in England and Wales (no 10544195). The address of the registered office is 82a James Carter Road Mildenhall Bury St. Edmunds IP28 7DE.

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FRESHLY BREWED PROPERTY LTD Notes to the financial statements for the year ended 31 January 2026

1 Compliance with Accounting Standards

The financial statements have been prepared in accordance with the Financial Reporting Standard 102 Section 1A Small Entities. There were no significant departures from that standard.

2 Operating profit

	£	£
Operating profit is stated after charging/(crediting):
Depreciation of tangible fixed assets	55	73

3 Accounting Policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006.

Presentation currency

The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.

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. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

Property, plant and equipment

Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straightline method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows: Asset class depreciation rate Fixtures and Fittings 25% reducing balance

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FRESHLY BREWED PROPERTY LTD Notes to the financial statements for the year ended 31 January 2026

3 Accounting Policies (continued)

Deferred taxation

Taxation Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current Tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred Tax A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

4 Taxation

	£	£
Corporation tax	699	1,233
Deferred tax	-	8,436

Tax on profit	699	9,669

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FRESHLY BREWED PROPERTY LTD Notes to the financial statements for the year ended 31 January 2026

5 Tangible fixed assets

	Fixtures &	Total
	fittings
	£	£
Cost
At 31 January 2025	389	389
Additions	-	-
Disposals	-	-
Revaluations	-	-

At 31 January 2026	389	389

Depreciation
At 31 January 2025	170	170
On disposals	-	-
Charge for the year	55	55
Other movements (impairment / revaluation)	-	-

At 31 January 2026	225	225


Net book value
At 31 January 2026	164	164

At 31 January 2025	219	219

6 Investment property

	£
Fair value at 31 January 2025	220,000
Additions	-
Disposals	-
Increase/(decrease) from fair value adjustment	-
Transfers from tangible fixed assets	-

At 31 January 2026	220,000

There has been no change in the fair value of the property, as confirmed by the Director

7 Dividends

During the year the company paid dividends of £ 3,400 (prior year: £0) to its shareholders.

8 Debtors

	£	£
Accrued income and prepayments	34	-
Other debtors	7,173	5,533

	7,207	5,533

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FRESHLY BREWED PROPERTY LTD Notes to the financial statements for the year ended 31 January 2026

9 Creditors: amounts falling due within one year

	£	£
Other Creditors	30	500
Corporation tax provision	699	1,233
Accruals	100	165

	829	1,898

10 Deferred taxation

The provision for deferred taxation is made up as follows:

	£	£

	-	-

11 Share capital

	£	£
Allotted, called up and fully paid
176,010 Ordinary shares of £1.00 each	176,010	176,010

A type ordinary shares hold equal voting rights.

12 Average number of employees

The average number of persons employed, including directors, during the year was 0 (2025: 0).

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