REGISTERED NUMBER: OC316098 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Norfolk Broads Brewing LLP

Trading as

Humpty Dumpty Brewery

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

Mrs L J George

Mr S A George

Registered office:

Humpty Dumpty Brewery

Church Road

Reedham

Norwich

Norfolk

NR13 3TZ

Registered number:

OC316098 (England and Wales)

Accountants:

Stephenson Smart (East Anglia) Limited

Queens Head House

The Street

Acle

Norwich

Norfolk

NR13 3DY

Fixed assets

Tangible assets

5

163,401

167,360

Current assets

Stocks

28,093

23,212

Debtors

6

17,920

19,280

Cash at bank and in hand

11,413

11,518

57,426

54,010

Creditors

Amounts falling due within one year

7

(53,687

)

(54,681

)

Net current assets/(liabilities)

3,739

(671

)

Total assets less current liabilities

167,140

166,689

Creditors

Amounts falling due after more than one year

8

(2,608

)

(8,674

)

Net assets attributable to members

164,532

158,015

Loans and other debts due to members

10

64,532

58,015

Members' other interests

Capital accounts

100,000

100,000

164,532

158,015

Total members' interests

Loans and other debts due to members

10

64,532

58,015

Members' other interests

100,000

100,000

164,532

158,015

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 9 October 2026 and were signed by:

Mrs L J George - Designated member

1.	Statutory information

Norfolk Broads Brewing LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	Statement of compliance

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3.	Accounting policies

Basis of preparing the financial statements

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

Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property

-

at 4% on cost and straight line basis over 50 years

Fixtures and fittings

-

25% p.a. reducing balance and 20% on cost

Motor vehicles

-

25% p.a. 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.

Financial instruments

The company classifies its financial instruments in the following categories: measured at amortised cost; and measured at fair value through profit and loss. The classification is determined at initial recognition and depends on the purpose for which the financial instruments are required.

Measured at amortised cost includes non-derivative financial assets and liabilities with fixed or determinable payments that are not quoted in an active market. Financial assets are included in current assets, except where the maturity date is more than 12 months after the end of the reporting period. They are initially recorded at fair value and subsequently recorded at amortised cost. Financial liabilities are included in current liabilities, except where the maturity date is more than 12 months after the end of the reporting period. They are initially measured at original cost, less amortisation or provisions raised.

Measured at fair value through profit and loss includes financial assets and liabilities. They are classified according to maturity date, within current and non-current assets and liabilities respectively.

Pension costs and other post-retirement benefits

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

4.	Employee information

The average number of employees during the year was 9 (2025 - 9 ) .

5.	Tangible fixed assets

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2025

194,492

209,342

14,595

14,796

433,225

Additions

-

496

-

1,678

2,174

At 31 March 2026

194,492

209,838

14,595

16,474

435,399

Depreciation

At 1 April 2025

39,446

199,817

12,305

14,297

265,865

Charge for year

2,758

2,384

572

419

6,133

At 31 March 2026

42,204

202,201

12,877

14,716

271,998

Net book value

At 31 March 2026

152,288

7,637

1,718

1,758

163,401

At 31 March 2025

155,046

9,525

2,290

499

167,360

Included in cost of land and buildings is freehold land of £ 60,000 (2025 - £ 60,000 ) which is not depreciated.

6.

Debtors: amounts falling due within one year

31.3.26

31.3.25

£

£

Trade debtors

12,064

14,235

Other debtors

5,856

5,045

17,920

19,280

7.

Creditors: amounts falling due within one year

31.3.26

31.3.25

£

£

Bank loans and overdrafts

6,066

5,801

Trade creditors

28,072

28,159

Taxation and social security

4,540

4,415

Other creditors

15,009

16,306

53,687

54,681

8.

Creditors: amounts falling due after more than one year

31.3.26

31.3.25

£

£

Bank loans

2,608

8,674

9.	Secured debts

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

8,674

14,475

The bank holds a fixed and floating charge over the assets of the partnership.

10.

Loans and other debts due to members

Loans and other debts due to members would rank equally with other unsecured creditors in the event of a winding up. In such an event no legally enforceable protection is afforded creditors in preference to the members.

11.	Ultimate controlling party