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Company Registration No. 12732757 (England and Wales)
Dhillons Brewery Spire Bar Ltd Unaudited accounts for the year ended 31 July 2023
Dhillons Brewery Spire Bar Ltd Unaudited accounts Contents
Page
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Dhillons Brewery Spire Bar Ltd Company Information for the year ended 31 July 2023
Director
Dalvinder Singh Dhillon
Company Number
12732757 (England and Wales)
Registered Office
310D, EW Sterling House Langston Road Loughton IG10 3TS United Kingdom
Accountants
Capital Talks LLP Accountants & Tax consultants 310D - EW Sterling House Langston Road Loughton IG10 3TS
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Dhillons Brewery Spire Bar Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
145,924 
177,190 
Current assets
Inventories
28,834 
18,400 
Cash at bank and in hand
2,204 
32,217 
31,038 
50,617 
Creditors: amounts falling due within one year
(198,162)
(234,971)
Net current liabilities
(167,124)
(184,354)
Net liabilities
(21,200)
(7,164)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(21,201)
(7,165)
Shareholders' funds
(21,200)
(7,164)
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 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 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 and authorised for issue on 3 October 2023 and were signed on its behalf by
Dalvinder Singh Dhillon Director Company Registration No. 12732757
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Dhillons Brewery Spire Bar Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Dhillons Brewery Spire Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 12732757. The registered office is 310D, EW Sterling House, Langston Road, Loughton, IG10 3TS, United Kingdom.
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 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
20% on cost.
Fixtures & fittings
15% on cost.
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.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
44,581 
149,000 
193,581 
At 31 July 2023
44,581 
149,000 
193,581 
Depreciation
At 1 August 2022
5,216 
11,175 
16,391 
Charge for the year
8,916 
22,350 
31,266 
At 31 July 2023
14,132 
33,525 
47,657 
Net book value
At 31 July 2023
30,449 
115,475 
145,924 
At 31 July 2022
39,365 
137,825 
177,190 
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Dhillons Brewery Spire Bar Ltd Notes to the Accounts for the year ended 31 July 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
17,000 
33,000 
VAT
683 
1,661 
Trade creditors
43,015 
27,488 
Taxes and social security
9,153 
9,450 
Other creditors
117,811 
152,261 
Loans from directors
10,500 
10,500 
Accruals
- 
611 
198,162 
234,971 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
7
Loans to directors
The director controls the company as a result of controlling directly or indirectly 100% of the issued share capital.
8
Average number of employees
During the year the average number of employees was 16 (2022: 16).
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