Company Registration No. 12117827 (England and Wales)
EYAM BREWERY LIMITED
Unaudited accounts
for the year ended 31 July 2023
EYAM BREWERY LIMITED
Unaudited accounts
Contents
EYAM BREWERY LIMITED
Company Information
for the year ended 31 July 2023
Directors
Gervaise Dawson
Tracy Dawson
Company Number
12117827 (England and Wales)
Registered Office
Unit 4
Cartledge House Business Centre
Great Hucklow
Buxton
SK17 8RG
UK
Accountants
Stoney Philbin & Company Limited
7 High Street
Chapel-en-le-Frith
High Peak
SK23 0HD
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
EYAM BREWERY LIMITED
for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
EYAM BREWERY LIMITED for the year ended
31 July 2023 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of EYAM BREWERY LIMITED, as a body, in accordance with the terms of our engagement letter dated 15 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of EYAM BREWERY LIMITED and state those matters that we have agreed to state to the Board of Directors of EYAM BREWERY LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EYAM BREWERY LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EYAM BREWERY LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EYAM BREWERY LIMITED. You consider that EYAM BREWERY LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EYAM BREWERY LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Stoney Philbin & Company Limited
Chartered Certified Accountants
7 High Street
Chapel-en-le-Frith
High Peak
SK23 0HD
15 April 2024
EYAM BREWERY LIMITED
Statement of financial position
as at 31 July 2023
Tangible assets
65,075
57,792
Cash at bank and in hand
1,074
9,462
Creditors: amounts falling due within one year
(29,732)
(10,019)
Net current assets
3,356
27,249
Total assets less current liabilities
68,431
85,041
Creditors: amounts falling due after more than one year
(34,956)
(29,616)
Called up share capital
100
100
Profit and loss account
33,375
55,325
Shareholders' funds
33,475
55,425
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 15 April 2024 and were signed on its behalf by
Gervaise Dawson
Director
Company Registration No. 12117827
EYAM BREWERY LIMITED
Notes to the Accounts
for the year ended 31 July 2023
EYAM BREWERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12117827. The registered office is Unit 4, Cartledge House Business Centre, Great Hucklow, Buxton, SK17 8RG, UK.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2022
47,740
29,822
2,111
79,673
Additions
21,319
1,500
-
22,819
Disposals
-
(6,250)
-
(6,250)
At 31 July 2023
69,059
25,072
2,111
96,242
At 1 August 2022
15,261
5,948
672
21,881
Charge for the year
8,069
3,380
249
11,698
On disposals
-
(2,412)
-
(2,412)
At 31 July 2023
23,330
6,916
921
31,167
At 31 July 2023
45,729
18,156
1,190
65,075
At 31 July 2022
32,479
23,874
1,439
57,792
EYAM BREWERY LIMITED
Notes to the Accounts
for the year ended 31 July 2023
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
22,632
14,869
Taxes and social security
1,088
2,526
Loans from directors
(39)
(9,565)
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).