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dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 07363725 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 07363725 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 07363725 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 07363725 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 07363725 dpl-frs:Item11 2021-03-01 2022-02-28 07363725 dpl-frs:Item11 2021-02-28 07363725 dpl-frs:Item11 2022-02-28 07363725 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 07363725 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 07363725 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 07363725 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 07363725 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 07363725 dpl-frs:Item12 2021-03-01 2022-02-28 07363725 dpl-frs:Item12 2021-02-28 07363725 dpl-frs:Item12 2022-02-28 07363725 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 07363725 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 07363725 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 07363725 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 07363725 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 07363725 1 2021-03-01 2022-02-28 07363725 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07363725
St Ives Brewery Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07363725
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,722,534 532,146
1,722,534 532,146
CURRENT ASSETS
Stocks 5 49,864 40,000
Debtors 6 314,474 1,123,200
Cash at bank and in hand 1,767 305,577
366,105 1,468,777
Creditors: Amounts Falling Due Within One Year 7 (688,987 ) (420,213 )
NET CURRENT ASSETS (LIABILITIES) (322,882 ) 1,048,564
TOTAL ASSETS LESS CURRENT LIABILITIES 1,399,652 1,580,710
Creditors: Amounts Falling Due After More Than One Year 8 (21,744 ) (29,561 )
NET ASSETS 1,377,908 1,551,149
CAPITAL AND RESERVES
Called up share capital 9 205 205
Share premium account 1,499,895 1,499,895
Profit and Loss Account (122,192 ) 51,049
SHAREHOLDERS' FUNDS 1,377,908 1,551,149
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 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.
On behalf of the board
Mr Marco Amura
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
St Ives Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07363725 . The registered office is St Ives Brewery, Trewidden Road, St Ives, Cornwall, TR26 2BX.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 10% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 3 years straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leases
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.
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 3)
8 3
4. Tangible Assets
Assets Under Construction Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 507,912 41,598 6,995 5,125 561,630
Additions 1,243,497 225 - - 1,243,722
Transfers (1,566,660 ) 1,566,660 - - -
As at 28 February 2023 184,749 1,608,483 6,995 5,125 1,805,352
Depreciation
As at 1 March 2022 - 18,547 6,684 4,253 29,484
Provided during the period - 52,151 311 872 53,334
As at 28 February 2023 - 70,698 6,995 5,125 82,818
Net Book Value
As at 28 February 2023 184,749 1,537,785 - - 1,722,534
As at 1 March 2022 507,912 23,051 311 872 532,146
5. Stocks
2023 2022
£ £
Stock 49,864 40,000
49,864 40,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 128,503 31,621
Prepayments and accrued income 46,965 -
Other debtors 76,274 1,006,579
Deferred tax current asset 52,228 22,845
VAT 10,504 62,155
314,474 1,123,200
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 107,105 308,263
Bank loans and overdrafts 32,288 8,292
Other taxes and social security 3,804 907
Other creditors 498,638 53,174
Accruals and deferred income 11,665 1,987
Directors' loan accounts 35,487 47,590
688,987 420,213
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,744 29,561
21,744 29,561
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 205 205
10. Directors Advances, Credits and Guarantees
Included in creditors is a loan of £35,487 (2022: £47,590) from Marco Amura, a director of the company. 
The above loan is unsecured, interest free and repayable on demand.
Page 5