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Registered number: 11055397
Indie Craft Beer Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11055397
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,015 7,280
6,015 7,280
CURRENT ASSETS
Stocks 5 6,370 6,870
Debtors 6 2,195 2,431
Cash at bank and in hand 45,326 51,306
53,891 60,607
Creditors: Amounts Falling Due Within One Year 7 (20,584 ) (31,139 )
NET CURRENT ASSETS (LIABILITIES) 33,307 29,468
TOTAL ASSETS LESS CURRENT LIABILITIES 39,322 36,748
Creditors: Amounts Falling Due After More Than One Year 8 (5,922 ) (9,979 )
NET ASSETS 33,400 26,769
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 33,398 26,767
SHAREHOLDERS' FUNDS 33,400 26,769
Page 1
Page 2
For the year ending 29 February 2024 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 Adrian Norris
Director
03/04/2024
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
Indie Craft Beer Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11055397 . The registered office is 22 Hazelwood, Kendal, Cumbria, LA9 5EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2023 12,000 5,858 17,858
Additions - 347 347
As at 29 February 2024 12,000 6,205 18,205
Depreciation
As at 1 March 2023 7,323 3,255 10,578
Provided during the period 1,169 443 1,612
As at 29 February 2024 8,492 3,698 12,190
Net Book Value
As at 29 February 2024 3,508 2,507 6,015
As at 1 March 2023 4,677 2,603 7,280
5. Stocks
2024 2023
£ £
Stock 6,370 6,870
6,370 6,870
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 390 2,000
Prepayments and accrued income 1,805 431
2,195 2,431
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,474 2,474
Bank loans and overdrafts 4,056 3,956
Corporation tax 2,448 1,281
VAT 1,853 1,979
Accruals and deferred income 1,533 1,100
Directors' loan accounts 8,220 20,349
20,584 31,139
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,922 9,979
5,922 9,979
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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