MILL & BREW LIMITED

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Abridged Financial Statements	5—6

Report of the Accountant to the director of MILL & BREW LIMITED

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 January 2026.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA Ltd

15/10/2026

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MILL & BREW LIMITED

Abridged Balance Sheet

As At 31 January 2026

Abridged Balance Sheet

Registered number: 12437714

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		75,000		80,000
Tangible Assets	5		22,797		25,361

			97,797		105,361
CURRENT ASSETS
Stocks		9,112		8,055
Cash at bank and in hand		10,610		32,403

		19,722		40,458
Creditors: Amounts Falling Due Within One Year		(7,043 )		(23,587 )

NET CURRENT ASSETS (LIABILITIES)			12,679		16,871

TOTAL ASSETS LESS CURRENT LIABILITIES			110,476		122,232

Creditors: Amounts Falling Due After More Than One Year			(149,194 )		(154,458 )

NET LIABILITIES			(38,718 )		(32,226 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(38,818 )		(32,326 )

SHAREHOLDERS' FUNDS			(38,718)		(32,226)

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MILL & BREW LIMITED

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year 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 member has 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Said Azedou

Director

15/10/2026

The notes on pages 5 to 6 form part of these financial statements.

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MILL & BREW LIMITED

Statement of Changes in Equity

For The Year Ended 31 January 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 February 2024	100	(46,279 )	(46,179)
Profit for the year and total comprehensive income	-	13,953	13,953

As at 31 January 2025 and 1 February 2025	100	(32,326 )	(32,226)


Loss for the year and total comprehensive income	-	(6,492 )	(6,492)

As at 31 January 2026	100	(38,818 )	(38,718)

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MILL & BREW LIMITED

Notes to the Abridged Financial Statements

For The Year Ended 31 January 2026

Notes to the Abridged Financial Statements

1. General Information

MILL & BREW LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12437714 . The registered office is 23 The Broadway, London, NW7 3DA.

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.

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 profit and loss account over its estimated economic life of 20 years.

2.4. 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:

Motor Vehicles	25% on reducing balance method
Fixtures & Fittings	20% on reducing balance method

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	19	18

	19	18

4. Intangible Assets

	Total
	£
Cost
As at 1 February 2025	100,000

As at 31 January 2026	100,000

Amortisation
As at 1 February 2025	20,000
Provided during the period	5,000

As at 31 January 2026	25,000

...CONTINUED

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MILL & BREW LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	75,000

As at 1 February 2025	80,000

5. Tangible Assets

	Total
	£
Cost
As at 1 February 2025	64,675
Additions	4,374

As at 31 January 2026	69,049

Depreciation
As at 1 February 2025	39,314
Provided during the period	6,938

As at 31 January 2026	46,252

Net Book Value
As at 31 January 2026	22,797

As at 1 February 2025	25,361

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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