REGISTRAR OF COMPANIES

Registration number: 14879207

West Walls Brewing Co Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
West Walls Brewing Co Ltd
for the Year Ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of West Walls Brewing Co Ltd for the year ended 31 May 2026 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of West Walls Brewing Co Ltd, as a body, in accordance with the terms of our engagement letter dated 4 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of West Walls Brewing Co Ltd and state those matters that we have agreed to state to the Board of Directors of West Walls Brewing Co Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Walls Brewing Co Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that West Walls Brewing Co Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of West Walls Brewing Co Ltd. You consider that West Walls Brewing Co Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of West Walls Brewing Co Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Audit Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

15 September 2026

West Walls Brewing Co Ltd

(Registration number: 14879207)
Balance Sheet as at 31 May 2026

		2026 £	2025 £
Fixed assets		138,409	82,950
Current assets		240,209	110,787
Prepayments and accrued income		12,315	-
Creditors: Amounts falling due within one year		(187,333)	(118,748)
Net current assets/(liabilities)		65,191	(7,961)
Total assets less current liabilities		203,600	74,989
Accruals and deferred income		(5,896)	(12,415)
		197,704	62,574
Capital and reserves		197,704	62,574

West Walls Brewing Co Ltd

(Registration number: 14879207)
Balance Sheet as at 31 May 2026 (continued)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
105 Scotland Road
CARLISLE
CA3 9HL
United Kingdom

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2025 - 7).

3	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £15,000 (2025 - £45,000). This financial commitment relates to the lease of the building that expires in 2027

West Walls Brewing Co Ltd

(Registration number: 14879207)
Balance Sheet as at 31 May 2026 (continued)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... J J Harrison Director

......................................... F E Campbell Director