Statement of Financial Position

As at 30 November 2025

2025

2024

£

Fixed assets

30,830

35,742

Current assets

14,898

18,294

Prepayments and accrued income

118

667

Creditors amounts falling due within one year

(178,046)

(150,038)

Net current assets (liabilities)

(163,030)

(131,077)

Total assets less current liabilities

(132,200)

(95,335)

Net assets (liabilities)

(132,200)

(95,335)

Capital and reserves

(132,200)

(95,335)

Notes to the Financial Statements

1. Employees

The average number of employees during the year was 1 (2024: 1).

2. Directors advances, credits and guarantees

No advances, credits or guarantees were granted to the director during the year (2024: none). No amounts were owed to the company by the director at the year end.

3. Guarantees and other financial commitments

The company has a lease on Unit 5c, Galaxy Business Park, running to January 2028. Total future minimum lease payments under this non-cancellable operating lease are £9,401 due within one year and £10,968 due between one and five years (2024: £9,401 and £20,369). The loan from Owen and Gillian Sawyer of £170,096 (2024: £145,696) is secured on the company's brewing equipment and stock, is interest free and is repayable on demand.

4. Going concern

At 30 November 2025 the company had net liabilities of £132,200 (2024: £95,335) and its principal creditor is a loan from Owen and Gillian Sawyer which is repayable on demand. Owen and Gillian Sawyer have confirmed in writing on 9 October 2026 that they will continue to support the company and will not seek repayment of the loan for a period of at least twelve months from the date of approval of these financial statements. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

The company is a private company limited by shares and registered in England and Wales. It 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the director on 24 October 2026 and are signed on its behalf by:

Sawyer, Max James

Director

Company registration number 13763653

Registered office	West Meadow House Heddon Birks Birks Road
	Heddon-On-The-Wall
	Newcastle Upon Tyne
	NE15 0HF

Company Information

Statement of Financial Position

Notes to the Financial Statements

1. Employees

2. Directors advances, credits and guarantees

3. Guarantees and other financial commitments

4. Going concern