REGISTERED NUMBER: 07796901 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

The London Beer Factory Ltd.

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

5,275

3,075

Tangible assets

5

1,361,694

1,614,108

1,366,969

1,617,183

Current assets

Stocks

95,984

66,226

Debtors

6

228,775

165,726

Cash at bank

281,927

178,449

606,686

410,401

Creditors

Amounts falling due within one year

7

329,266

606,938

Net current assets/(liabilities)

277,420

(196,537

)

Total assets less current liabilities

1,644,389

1,420,646

Creditors

Amounts falling due after more than one year

8

634,412

832,740

Net assets

1,009,977

587,906

Capital and reserves

Called up share capital

2,588

2,588

Share premium

1,693,277

1,693,277

Retained earnings

(685,888

)

(1,107,959

)

1,009,977

587,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

S C Cotton - Director

1.	Statutory information

The London Beer Factory Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07796901

Registered office:

The London Beer Factory

The Barrel Project

80 Druid Street

London

SE1 2HQ

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

in accordance with the property

Plant and machinery

-

at varying rates on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is based on the cost of purchase on a first in, first out basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 37 (2025 - 28 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

48,140

Additions

4,000

At 31 March 2026

52,140

Amortisation

At 1 April 2025

45,065

Charge for year

1,800

At 31 March 2026

46,865

Net book value

At 31 March 2026

5,275

At 31 March 2025

3,075

5.	Tangible fixed assets

Freehold

Short

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

£

£

£

£

Cost

At 1 April 2025

288,903

1,326,111

1,091,388

12,531

2,718,933

Additions

-

44,377

4,648

-

49,025

At 31 March 2026

288,903

1,370,488

1,096,036

12,531

2,767,958

Depreciation

At 1 April 2025

27,860

373,451

696,749

6,765

1,104,825

Charge for year

9,631

215,184

74,828

1,796

301,439

At 31 March 2026

37,491

588,635

771,577

8,561

1,406,264

Net book value

At 31 March 2026

251,412

781,853

324,459

3,970

1,361,694

At 31 March 2025

261,043

952,660

394,639

5,766

1,614,108

6.

Debtors

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

1,317

Other debtors

18,275

14,409

Prepayments

100,000

75,000

118,275

90,726

Amounts falling due after more than one year:

Other debtors

110,500

75,000

Aggregate amounts

228,775

165,726

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

1,765

9,708

Other loans

116,250

465,000

Trade creditors

87,894

39,392

Social security and other taxes

19,032

9,789

VAT

87,693

65,508

Other creditors

15,399

13,816

Accrued expenses

1,233

3,725

329,266

606,938

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans - 1-2 years

-

2,515

Other loans

-

116,250

Other creditors

634,412

713,975

634,412

832,740

9.	Ultimate controlling party

The ultimate controlling party is are Edward Cotton & Simon Cotton as majority shareholders & directors.