Loosely based on Flowers OB from the 50’s. I added a late addition, which wouldn’t be traditional, at zero minute/flame out/whirlpool. Interesting how the thought has changed from zero minute additions not adding any IBUs to it adding IBUs. I guess it depends if you don’t chill immediately. According to Mitch Steele the heat threshold for alpha acid extraction is around 185F. So depending on how fast your chiller cools the wort to 185 plus when start chilling after flame out would equal some IBU extraction. My brief reading on the subject has pointed out a few extra points, one bieng that the IBU estimate doesn’t take into account less utilization at elevated levels of IBU. There was also an interesting Mr. Wizard article  in the latest issue of BYO about how IBU is calculated as opposed to estimated. Big difference. Anyhow, I think the importance is taste and aroma. I think this should be spot on. One final note. In my experince I don’t think the Dry English yeast will get down to 1.007 more like 1.010 giving 4.7%.

6 gallons

Estimated OG: 1.044
Estimated FG: 1.007
Estimated Color: 4.9 SRM
Estimated IBU: 46.3 IBUs
Brewhouse Efficiency: 65.00 %
ABV: 4.9%

Grain
9 lbs Marris Otter (3.0 SRM) 90%
1 lbs Turbinado sugar

Schedule
60 minute Boil
28.00 g East Kent Goldings [5.70%] – Boil 60 min 18.4 IBUs
28.00 g East Kent Goldings [5.70%] – Boil 30 min 14.1 IBUs
28.00 g East Kent Goldings [5.70%] – Boil 15 min 9.1 IBUs
28.00 g East Kent Goldings [5.70%] – Whirlpool/steep 15 min  4.6 IBUs
28.00 g Celeia Goldings [3.7%] – Dry Hop 3 days

Whirfloc or Irish Moss 20 min
1tsp yeast nutrient 15 min

Mash and Sparge
1/2 Ventura water(high bicarbonates and sulfates)
1/2 RO Water
3ml lactic acid mash water
3ml lactic acid sparge water
Mash in 4 gallons water 160F and let stabilize to 152F for 60 min
Mash out 170F
Batch Sparge 5.25 gallons cold sparge

Yeast
WLP 007 Dry English Ale 2L starter

Fermentation and packaging
65 F for 5 days raise temp each day 1 degree to 70F. Dry hop in fermenter for 3 days. Rack off 5 gallons into keg and cold crash and carb. If bottling cold crash for a few days and then bottle. You could prime keg with 122g of sugar and let it condition for minimum 3 days and then put on gas at 7psi and chill at least 24 hours before serving to make sure everything drops.