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Company Registration No. 08154374 (England and Wales)
WILD CARD BREWERY LIMITED Unaudited accounts for the year ended 31 July 2023
WILD CARD BREWERY LIMITED Unaudited accounts Contents
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WILD CARD BREWERY LIMITED Company Information for the year ended 31 July 2023
Directors
Andrew Birkby William Harris
Company Number
08154374 (England and Wales)
Registered Office
Unit 2 Lockwood Way London E17 5RB England
Accountants
Accountingpreneur Limited Second Floor 26 Goodge Street Fitzrovia London W1T 2QG
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WILD CARD BREWERY LIMITED Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
14,173 
15,396 
Tangible assets
274,459 
298,260 
288,632 
313,656 
Current assets
Inventories
123,680 
118,808 
Debtors
262,599 
350,003 
Cash at bank and in hand
61,422 
7,942 
447,701 
476,753 
Creditors: amounts falling due within one year
(397,173)
(250,356)
Net current assets
50,528 
226,397 
Total assets less current liabilities
339,160 
540,053 
Creditors: amounts falling due after more than one year
(134,124)
(184,029)
Net assets
205,036 
356,024 
Capital and reserves
Called up share capital
297,000 
297,000 
Profit and loss account
(91,964)
59,024 
Shareholders' funds
205,036 
356,024 
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 26 October 2023 and were signed on its behalf by
Andrew Birkby Director Company Registration No. 08154374
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WILD CARD BREWERY LIMITED Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
WILD CARD BREWERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08154374. The registered office is Unit 2 Lockwood Way, London , E17 5RB, 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 realistic depreciation terms and 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:
Plant & machinery
All assets are depreciated using a straight line basis over 3,5,7,10 and 15 years.
Fixtures & fittings
All assets are depreciated using a straight line basis over 3,5,7,10 and 15 years.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Intangible fixed assets - amortised over 5 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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WILD CARD BREWERY LIMITED Notes to the Accounts for the year ended 31 July 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2022
28,658 
Additions
4,644 
At 31 July 2023
33,302 
Amortisation
At 1 August 2022
13,262 
Charge for the year
5,867 
At 31 July 2023
19,129 
Net book value
At 31 July 2023
14,173 
At 31 July 2022
15,396 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
342,813 
178,880 
521,693 
Additions
17,366 
12,621 
29,987 
At 31 July 2023
360,179 
191,501 
551,680 
Depreciation
At 1 August 2022
164,711 
58,722 
223,433 
Charge for the year
39,856 
13,932 
53,788 
At 31 July 2023
204,567 
72,654 
277,221 
Net book value
At 31 July 2023
155,612 
118,847 
274,459 
At 31 July 2022
178,102 
120,158 
298,260 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
169,798 
242,074 
Amounts due from group undertakings etc.
10,600 
18,000 
Accrued income and prepayments
20,894 
29,072 
Other debtors
61,307 
60,857 
262,599 
350,003 
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WILD CARD BREWERY LIMITED Notes to the Accounts for the year ended 31 July 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
93,896 
61,673 
VAT
62,813 
26,408 
Trade creditors
110,365 
120,984 
Taxes and social security
88,468 
38,362 
Other creditors
41,631 
2,929 
397,173 
250,356 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
134,124 
184,029 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,220,349 A Ordinary shares of £0.162249 each
198,000.40 
198,000.40 
610,344 B Investment shares of £0.162204 each
99,000.23 
99,000.23 
297,000.63 
297,000.63 
10
Average number of employees
During the year the average number of employees was 21 (2022: 21).
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