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Company Registration No. 12105570 (England and Wales)
Brewz Bar Limited Unaudited accounts for the year ended 31 July 2023
Brewz Bar Limited Unaudited accounts Contents
Page
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Brewz Bar Limited Company Information for the year ended 31 July 2023
Directors
Qiying Stone James Stone
Company Number
12105570 (England and Wales)
Registered Office
22 STRIDE AVENUE PORTSMOUTH PO3 6HL ENGLAND
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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Brewz Bar Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
159,081 
396,844 
Current assets
Inventories
48,583 
21,000 
Debtors
63,709 
61,298 
Cash at bank and in hand
120,562 
36,254 
232,854 
118,552 
Creditors: amounts falling due within one year
(396,677)
(319,132)
Net current liabilities
(163,823)
(200,580)
Total assets less current liabilities
(4,742)
196,264 
Creditors: amounts falling due after more than one year
(34,165)
(42,094)
Net (liabilities)/assets
(38,907)
154,170 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(39,007)
154,070 
Shareholders' funds
(38,907)
154,170 
For the year ending 31 July 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2023 and were signed on its behalf by
Qiying Stone Director Company Registration No. 12105570
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Brewz Bar Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Brewz Bar Limited is a private company, limited by shares, registered in England and Wales, registration number 12105570. The registered office is 22 STRIDE AVENUE, PORTSMOUTH, PO3 6HL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
10% straight line
Motor vehicles
10% straight line
Fixtures & fittings
10% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2022
168,798 
122,657 
18,899 
147,438 
457,792 
Additions
- 
6,255 
- 
2,575 
8,830 
Disposals
(80,875)
(87,193)
(18,899)
(78,931)
(265,898)
At 31 July 2023
87,923 
41,719 
- 
71,082 
200,724 
Depreciation
At 1 August 2022
17,511 
21,831 
2,070 
19,536 
60,948 
Charge for the year
8,792 
4,136 
- 
7,087 
20,015 
On disposals
(8,870)
(16,178)
(2,070)
(12,202)
(39,320)
At 31 July 2023
17,433 
9,789 
- 
14,421 
41,643 
Net book value
At 31 July 2023
70,490 
31,930 
- 
56,661 
159,081 
At 31 July 2022
151,287 
100,826 
16,829 
127,902 
396,844 
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Brewz Bar Limited Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
63,709 
61,298 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
68,030 
- 
Amounts owed to group undertakings and other participating interests
114,671 
159,500 
Taxes and social security
18,834 
101,187 
Other creditors
72,928 
48,096 
Loans from directors
122,214 
8,657 
Accruals
- 
1,692 
396,677 
319,132 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
34,165 
42,094 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Stone
Director's loan account
(8,657)
(115,826)
(2,269)
(122,214)
(8,657)
(115,826)
(2,269)
(122,214)
9
Average number of employees
During the year the average number of employees was 58 (2022: 50).
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