BRIDGE HOUSE BREWERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Kelly

A Clough

D J Halliday

D A Stocks

REGISTERED OFFICE:

6a Mill Field Road

Cottingley Business Park

Cottingley

Bingley

West Yorkshire

BD16 1PY

REGISTERED NUMBER:

07133880 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

31,631

35,159

CURRENT ASSETS

Stocks

4,500

2,500

Debtors

5

35,483

27,812

Cash at bank and in hand

6,167

2,662

46,150

32,974

CREDITORS

Amounts falling due within one year

6

59,132

63,514

NET CURRENT LIABILITIES

(12,982

)

(30,540

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,649

4,619

CREDITORS

Amounts falling due after more than one year

7

12,290

16,962

NET ASSETS/(LIABILITIES)

6,359

(12,343

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Share premium

29,980

29,980

Retained earnings

(23,721

)

(42,423

)

SHAREHOLDERS' FUNDS

6,359

(12,343

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

M A Kelly - Director

1.	STATUTORY INFORMATION

Bridge House Brewery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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.

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

-

5% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

56,385

18,451

16,528

1,190

92,554

DEPRECIATION

At 1 April 2025

25,371

15,173

15,662

1,189

57,395

Charge for year

2,819

492

217

-

3,528

At 31 March 2026

28,190

15,665

15,879

1,189

60,923

NET BOOK VALUE

At 31 March 2026

28,195

2,786

649

1

31,631

At 31 March 2025

31,014

3,278

866

1

35,159

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,347

1,979

Other debtors

11,521

6,490

Inter-company loan

11,325

10,503

Inter-company Loan - African M

366

366

Prepayments

7,924

8,474

35,483

27,812

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

19,520

18,801

Social security and other taxes

-

523

VAT

4,709

9,450

Other creditors

20,038

20,186

Directors' current accounts

1,110

1,109

Accrued expenses

3,755

3,445

59,132

63,514

The directors loan account is interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

10,000

10,000

Bank loans - 2-5 years

2,290

6,962

12,290

16,962

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

90

90

10

Ordinary A

1

10

10

100

100

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.