Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 23 November 2023 false 1 November 2024 31 October 2025 31 October 2025 15306235 Mr Matthew West iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15306235 2024-10-31 15306235 2025-10-31 15306235 2024-11-01 2025-10-31 15306235 frs-core:CurrentFinancialInstruments 2025-10-31 15306235 frs-core:ComputerEquipment 2025-10-31 15306235 frs-core:ComputerEquipment 2024-11-01 2025-10-31 15306235 frs-core:ComputerEquipment 2024-10-31 15306235 frs-core:FurnitureFittings 2025-10-31 15306235 frs-core:FurnitureFittings 2024-11-01 2025-10-31 15306235 frs-core:FurnitureFittings 2024-10-31 15306235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 15306235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 15306235 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 15306235 frs-core:PlantMachinery 2025-10-31 15306235 frs-core:PlantMachinery 2024-11-01 2025-10-31 15306235 frs-core:PlantMachinery 2024-10-31 15306235 frs-core:ShareCapital 2025-10-31 15306235 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15306235 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15306235 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15306235 frs-bus:SmallEntities 2024-11-01 2025-10-31 15306235 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15306235 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15306235 frs-bus:Director1 2024-11-01 2025-10-31 15306235 frs-core:CurrentFinancialInstruments 1 2025-10-31 15306235 frs-countries:EnglandWales 2024-11-01 2025-10-31 15306235 2023-11-22 15306235 2024-10-31 15306235 2023-11-23 2024-10-31 15306235 frs-core:CurrentFinancialInstruments 2024-10-31 15306235 frs-core:ShareCapital 2024-10-31 15306235 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15306235 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 15306235
Brew-It Limited
Financial Statements
For The Year Ended 31 October 2025
Charles & Co.
Brew-It Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Brew-It Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15306235

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 74,852 |  | 41,063
|  |  | 74,852 |  | 41,063
CURRENT ASSETS
Stocks | 5 | 2,776 |  | 650 |
Debtors | 6 | 12,546 |  | 29,365 |
Cash at bank and in hand |  | 18,840 |  | 836 |
|  | 34,162 |  | 30,851 |
Creditors: Amounts Falling Due Within One Year | 7 | (142,386 ) |  | (89,037 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (108,224 ) |  | (58,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (33,372 ) |  | (17,123 )
NET LIABILITIES |  |  | (33,372 ) |  | (17,123 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (33,472 ) |  | (17,223 )
SHAREHOLDERS' FUNDS |  |  | (33,372) |  | (17,123)

Page 1
Page 2
Brew-It Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Matthew West Director
12/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Brew-It Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Brew-It Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15306235 . The registered office is Suite 15 Highfield House, 185 Chorley New Road, Bolton, BL1 4QZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% pe rannum on cost
Plant & Machinery | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33.3% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 42,116 | - | - | - | 42,116
Additions | 4,086 | 25,439 | 14,481 | 1,009 | 45,015
As at 31 October 2025 | 46,202 | 25,439 | 14,481 | 1,009 | 87,131

...CONTINUED
Page 3
Page 4
Brew-It Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | 1,053 | - | - | - | 1,053
Provided during the period | 4,620 | 4,101 | 2,172 | 333 | 11,226
As at 31 October 2025 | 5,673 | 4,101 | 2,172 | 333 | 12,279
Net Book Value
As at 31 October 2025 | 40,529 | 21,338 | 12,309 | 676 | 74,852
As at 1 November 2024 | 41,063 | - | - | - | 41,063

5. Stocks

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,776 |  | 650

6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 350 |  | 1,100
Assets under construction | - |  | 28,265
VAT | 10,602 |  | -
Other taxes and social security | 1,594 |  | -
| 12,546 |  | 29,365

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Vapehq Eastwood Ltd | 138,332 |  | 85,254
Pension creditor | 37 |  | -
Accruals and deferred income | 2,400 |  | 2,200
Director's loan account | 1,617 |  | 1,583
| 142,386 |  | 89,037

8. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4