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Registered number: 10623357
Deviant And Dandy Brewery Limited
Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10623357
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,504 96,865
70,504 96,865
CURRENT ASSETS
Stocks 5 23,922 26,019
Debtors 6 18,998 18,088
Cash at bank and in hand 2,907 15,780
45,827 59,887
Creditors: Amounts Falling Due Within One Year 7 (53,661 ) (42,084 )
NET CURRENT ASSETS (LIABILITIES) (7,834 ) 17,803
TOTAL ASSETS LESS CURRENT LIABILITIES 62,670 114,668
Creditors: Amounts Falling Due After More Than One Year 8 (335,561 ) (342,413 )
NET LIABILITIES (272,891 ) (227,745 )
CAPITAL AND RESERVES
Called up share capital 9 267 267
Profit and Loss Account (273,158 ) (228,012 )
SHAREHOLDERS' FUNDS (272,891) (227,745)
Page 1
Page 2
For the year ending 28 February 2023 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 Benjamin Ari Taub
Director
17/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Deviant And Dandy Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10623357 . The registered office is 185 Nursery Road, London, England, E9 6PB.
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. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 20% SLM from second year of Purchase
Fixtures & Fittings 20% SLM from second year of Purchase
2.4. 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 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 146,087 33,272 179,359
Additions - 2,520 2,520
As at 28 February 2023 146,087 35,792 181,879
Depreciation
As at 1 March 2022 66,502 15,992 82,494
Provided during the period 23,105 5,776 28,881
As at 28 February 2023 89,607 21,768 111,375
Net Book Value
As at 28 February 2023 56,480 14,024 70,504
As at 1 March 2022 79,585 17,280 96,865
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5. Stocks
2023 2022
£ £
Materials 4,185 10,954
Finished goods 19,737 15,065
23,922 26,019
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,565 11,695
Other debtors 7,433 6,393
18,998 18,088
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,894 9,767
Bank loans and overdrafts 6,852 6,682
Other taxes and social security 1,136 1,555
VAT 2,885 2,435
Accruals and deferred income 33,894 21,645
53,661 42,084
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,368 27,220
Shareholders' Loan (Long term liabilities - creditors > 1 year) 315,193 315,193
335,561 342,413
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 267 267
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