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Registered number: 09607690
Brew York Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09607690
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 3,010 -
Tangible Assets 4 1,671,727 1,300,035
Investments 5 200 20,411
1,674,937 1,320,446
CURRENT ASSETS
Stocks 6 503,708 387,363
Debtors 7 428,206 228,392
Cash at bank and in hand 163,434 247,587
1,095,348 863,342
Creditors: Amounts Falling Due Within One Year 8 (728,726 ) (462,053 )
NET CURRENT ASSETS (LIABILITIES) 366,622 401,289
TOTAL ASSETS LESS CURRENT LIABILITIES 2,041,559 1,721,735
Creditors: Amounts Falling Due After More Than One Year 9 (1,181,407 ) (1,198,563 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (224,932 ) -
NET ASSETS 635,220 523,172
CAPITAL AND RESERVES
Called up share capital 13 73,100 73,100
Profit and Loss Account 562,120 450,072
SHAREHOLDERS' FUNDS 635,220 523,172
Page 1
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For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
The financial statements were approved by the board of directors on 19 August 2022 and were signed on its behalf by:
Wayne Smith
Director
19 August 2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

There were no material departure from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and remain unchanged from the previous year, and have been consistently applied within the same accounts.

The accounts are presented in £ sterling and are rounded to the nearest £.
1.2. 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.
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 received the goods.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to profit and loss account over its estimated economic life of 4 years.
1.4. 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:
Plant & Machinery 10 years straight line
Motor Vehicles 5 years straight line
Fixtures & Fittings 3 and 10 years straight line
Computer Equipment 3 years straight line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. 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.
1.7. Financial Instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit and loss.
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1.8. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.
1.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 68 (2021: 46)
68 46
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3. Intangible Assets
Other
£
Cost
As at 1 April 2021 -
Additions 3,360
As at 31 March 2022 3,360
Amortisation
As at 1 April 2021 -
Provided during the period 350
As at 31 March 2022 350
Net Book Value
As at 31 March 2022 3,010
As at 1 April 2021 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2021 1,374,545 10,000 88,656 22,011 1,495,212
Additions 511,084 4,400 50,360 4,409 570,253
Disposals (30,698 ) - (433 ) (3 ) (31,134 )
As at 31 March 2022 1,854,931 14,400 138,583 26,417 2,034,331
Depreciation
As at 1 April 2021 159,165 833 23,383 11,796 195,177
Provided during the period 159,283 2,220 14,863 5,884 182,250
Disposals (14,501 ) - (322 ) - (14,823 )
As at 31 March 2022 303,947 3,053 37,924 17,680 362,604
Net Book Value
As at 31 March 2022 1,550,984 11,347 100,659 8,737 1,671,727
As at 1 April 2021 1,215,380 9,167 65,273 10,215 1,300,035
Page 5
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5. Investments
Unlisted
£
Cost
As at 1 April 2021 20,411
Additions -
Disposals (20,211)
As at 31 March 2022 200
Provision
As at 1 April 2021 -
As at 31 March 2022 -
Net Book Value
As at 31 March 2022 200
As at 1 April 2021 20,411
6. Stocks
2022 2021
£ £
Stock - materials 199,642 139,797
Stock - finished goods 248,982 193,756
Stock - work in progress 55,084 53,810
503,708 387,363
7. Debtors
2022 2021
£ £
Due within one year
Trade debtors 189,218 88,578
Prepayments and accrued income 126,448 68,605
Other debtors 112,540 71,209
428,206 228,392
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 200,648 146,976
Trade creditors 263,517 128,197
Bank loans and overdrafts 77,105 58,429
Other taxes and social security 131,427 16,083
Other creditors 1,928 42,467
Accruals and deferred income 32,101 49,901
Capital grants 22,000 20,000
728,726 462,053
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9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 725,230 689,575
Bank loans 179,563 251,571
Capital grants 175,333 177,667
Directors loan account 101,281 79,750
1,181,407 1,198,563
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.

Hire purchases are secured on the assets to which they relate.

The company has 2 outstanding CBILS (Coronavirus Business Interruption Loan Scheme) agreements during the year.

The first Santander CBILS is repayable over 4 years at an APR of 1.8%. The CBILS is due to mature in April 2024.

The second Funding Circle CBILS is repayable over 5 years at an APR of 4.4%. The CBILS is due to mature in July 2025.

2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 925,878 836,551
Bank loans and overdrafts 256,668 310,000
11. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 200,648 146,976
Between one and five years 725,230 689,575
925,878 836,551
925,878 836,551
12. Capital Grants
2022 2021
£ £
Balance at 1 April 2021 197,667 -
Increase / (Decrease) in the year (334) 197,667
Balance at 31 March 2022 197,333 197,667
2 capital grants were outstanding during the year. The first a PAPI grant for £20,000 and the second a Business Growth grant for £180,000 or which a further £20,000 was received during the year. Both are being recognised over the expected useful lives of the assets in which they relate, which is 10 years.
13. Share Capital
2022 2021
Allotted, Called up and fully paid 73,100 73,100
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