Gurkha Beer Ltd - Accounts

Gurkha Beer Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	239,100	239,100
Tangible fixed assets	4	7,866	10,488
Investments	5	5,000	5,000
		251,966	254,588
Current assets
Debtors: amounts falling due within one year	6	9,208	14,927
Cash at bank and in hand		71,912	68,726
		81,120	83,653
Creditors: amount falling due within one year	7	(158,470)	(117,188)
Net current assets		(77,350)	(33,535)

Total assets less current liabilities		174,616	221,053
Creditors: amount falling due after more than one year	8	(157,821)	(257,457)
Net assets		16,795	(36,404)

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		16,695	(36,504)
Shareholders' funds		16,795	(36,404)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 November 2026 and were signed on its behalf by:

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Lov Bikram Gautam
Director

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Sachin Shrestha
Director

Gurkha Beer Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Gurkha Beer Ltd is a private company, limited by shares, registered in England and Wales, registration number 09385814, registration address 1st Floor, Room 3, Conduit Business Centre, 2 The Mews, London, London, SE18 7AP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the period was 3 (2025 : 5).

Intangible fixed assets

Cost	Goodwill	Other	Total
	£	£	£
At 01 February 2025	86,400	239,100	325,500
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	86,400	239,100	325,500
Amortisation
At 01 February 2025	86,400	-	86,400
Charge for year	-	-	-
On disposals	-	-	-
At 31 January 2026	86,400	-	86,400
Net book values
At 31 January 2026	-	239,100	239,100
At 31 January 2025	-	239,100	239,100

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 February 2025	31,989	1,948	33,937
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	31,989	1,948	33,937
Depreciation
At 01 February 2025	21,868	1,581	23,449
Charge for year	2,530	92	2,622
On disposals	-	-	-
At 31 January 2026	24,398	1,673	26,071
Net book values
Closing balance as at 31 January 2026	7,591	275	7,866
Opening balance as at 01 February 2025	10,121	367	10,488

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 February 2025	5,000	5,000
Additions	-	-
Disposals	-	-
At 31 January 2026	5,000	5,000

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	7,858	14,927
Other Debtors	1,350	0
	9,208	14,927

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	87,498	49,280
Bank Loans & Overdrafts	3,539	10,400
Corporation Tax	25,300	10,300
PAYE & Social Security	934	1,357
Other Creditors	434	11,920
Directors' Current Accounts	29,298	25,198
VAT	11,467	8,733
	158,470	117,188

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans & Overdrafts	0	3,557
Directors' Loan Accounts	157,821	253,900
	157,821	257,457

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100