Breworks Ltd - Filleted accounts

Registered number

09130484

Breworks Ltd

Filleted Accounts

31 January 2026

Breworks Ltd
Registered number:		09130484
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		962,255			981,014

Current assets
Debtors	5	3,495			76,340

Creditors: amounts falling due within one year	6	(347,526)			(347,556)

Net current liabilities			(344,031)			(271,216)

Total assets less current liabilities			618,224			709,798

Creditors: amounts falling due after more than one year	7		(441,242)			(552,952)

Provisions for liabilities			(64,786)			(61,211)


Net assets			112,196			95,635

Capital and reserves
Called up share capital			100			100
Revaluation reserve	9		381,953			381,953
Profit and loss account			(269,857)			(286,418)

Shareholders' funds			112,196			95,635

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Philip Hall
Director
Approved by the board on 28 October 2026

Breworks Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The directors have assessed the company’s ability to continue as a going concern for at least twelve months from the date of approval of these financial statements, and consider it appropriate to prepare them on a going concern basis.

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost or valuation less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than investment property, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Freehold investment property			At fair value - not depreciated
	Plant and machinery			20% reducing balance and 33% straight line
	Fixtures, fittings, tools and equipment			15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Exceptional items					2026		2025
£							£

	Breworks Tradeco Limited balance written off					7,249		14,427


						7,249		14,427


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					0		2



















4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost or valuation
	At 1 February 2025	920,000		142,255		5,168		1,067,423
	Additions	-		1,300		-		1,300
	Disposals	-		(21,413)		-		(21,413)
	At 31 January 2026	920,000		122,142		5,168		1,047,310

	Depreciation
	At 1 February 2025	-		84,148		2,261		86,409
	Charge for the year	-		9,036		581		9,617
	On disposals	-		(10,971)		-		(10,971)
	At 31 January 2026	-		82,213		2,842		85,055

	Net book value
	At 31 January 2026	920,000		39,929		2,326		962,255
	At 31 January 2025	920,000		58,107		2,907		981,014


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					448,454		448,454
	Cumulative depreciation based on historical cost					-		-
						448,454		448,454
	The freehold land and property is included at a valuation of £920,000 (2025: £920,000). The original cost was £448,454.


5	Debtors					2026		2025
£							£

	Other debtors					3,495		76,340


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					30,841		16,835
	Trade creditors					1,857		5,774
	Taxation and social security costs					2,815		-
	Other creditors					312,013		324,947
						347,526		347,556


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					209,242		247,372
	Other creditors					232,000		305,580
						441,242		552,952


8	Loans					2026		2025
£							£
	Creditors include:

	Secured bank loans					214,211		227,108

	The bank loan is secured by a legal charge over the company's freehold property.


9	Revaluation reserve					2026		2025
£							£

	At 1 February 2025					381,953		249,681
	Transfer from profit and loss account					-		132,272
	At 31 January 2026					381,953		381,953


10	Other information

	Breworks Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Black Swan Hotel
	18 Birdgate
	Pickering
	North Yorkshire
	YO18 7AL