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REGISTERED NUMBER: 04444496 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023

FOR

THE DOWNTON BREWERY COMPANY LTD

THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE DOWNTON BREWERY COMPANY LTD

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023







DIRECTORS: M D Strawbridge
Mrs K E Strawbridge
M A Rowlinson





SECRETARY: M D Strawbridge





REGISTERED OFFICE: Unit 11
Batten Road Industrial Estate
Downton
Salisbury
SP5 3HU





REGISTERED NUMBER: 04444496 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,910 7,216

CURRENT ASSETS
Stocks 51,598 40,950
Debtors 5 34,117 34,262
Cash at bank and in hand 122,265 144,914
207,980 220,126
CREDITORS
Amounts falling due within one year 6 98,384 101,364
NET CURRENT ASSETS 109,596 118,762
TOTAL ASSETS LESS CURRENT LIABILITIES 132,506 125,978

PROVISIONS FOR LIABILITIES 3,364 -
NET ASSETS 129,142 125,978

CAPITAL AND RESERVES
Called up share capital 7 806 806
Capital redemption reserve 219 219
Retained earnings 128,117 124,953
SHAREHOLDERS' FUNDS 129,142 125,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

BALANCE SHEET - continued
28 FEBRUARY 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2023 and were signed on its behalf by:





M D Strawbridge - Director


THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023


1. STATUTORY INFORMATION

The Downton Brewery Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the profit and loss account. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings-at varying rates on cost
Motor vehicles-20% on cost
Computer equipment-at varying rates on cost
Plant and machinery-20% on cost

Government grants and covid-19
The company has received support from the UK Government as part of a package of measures introduced to support businesses during the coronavirus pandemic. Government grants are recognised in the financial statements in the period in which they become receivable.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Debtors are measured at their recoverable amount.

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2022 - 6 ) .

THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 92,919
Additions 19,850
At 28 February 2023 112,769
DEPRECIATION
At 1 June 2022 85,703
Charge for period 4,156
At 28 February 2023 89,859
NET BOOK VALUE
At 28 February 2023 22,910
At 31 May 2022 7,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 24,688 28,995
Other debtors 9,429 5,267
34,117 34,262

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 14,227 14,730
Taxation and social security 19,623 42,493
Other creditors 64,534 44,141
98,384 101,364

THE DOWNTON BREWERY COMPANY LTD (REGISTERED NUMBER: 04444496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2022 TO 28 FEBRUARY 2023


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
801 Ordinary £1 801 801
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1 Ordinary E £1 1 1
1 Ordinary F £1 1 1
806 806

8. RELATED PARTY DISCLOSURES

Included in creditors due within one year is an amount of £1,600 (2022 - £1,800) due to the directors.