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Company Registration No. 9270984 (England and Wales)
Tenby Brewing Co. Limited Unaudited accounts for the year ended 31 October 2023
Tenby Brewing Co. Limited Unaudited accounts Contents
Page
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Tenby Brewing Co. Limited Company Information for the year ended 31 October 2023
Directors
J Bevan R Faulkener
Company Number
9270984 (England and Wales)
Registered Office
c/o Allensbank Providence Hill Narberth pembs SA67 8RF
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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Tenby Brewing Co. Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
414,035 
432,791 
Current assets
Inventories
37,050 
42,000 
Debtors
22,370 
16,477 
Cash at bank and in hand
(7,248)
1,250 
52,172 
59,727 
Creditors: amounts falling due within one year
(107,826)
(101,268)
Net current liabilities
(55,654)
(41,541)
Total assets less current liabilities
358,381 
391,250 
Creditors: amounts falling due after more than one year
(236,681)
(271,869)
Net assets
121,700 
119,381 
Capital and reserves
Called up share capital
1,000 
1,000 
Share premium
156,034 
156,034 
Profit and loss account
(35,334)
(37,653)
Shareholders' funds
121,700 
119,381 
For the year ending 31 October 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 4 January 2024 and were signed on its behalf by
J Bevan Director Company Registration No. 9270984
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Tenby Brewing Co. Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Tenby Brewing Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 9270984. The registered office is c/o Allensbank, Providence Hill, Narberth, pembs, SA67 8RF.
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
10% on cost
Motor vehicles
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2022
25,000 
At 31 October 2023
25,000 
Amortisation
At 1 November 2022
25,000 
At 31 October 2023
25,000 
Net book value
At 31 October 2023
- 
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Tenby Brewing Co. Limited Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
243,813 
233,358 
39,550 
516,721 
Additions
- 
9,000 
- 
9,000 
At 31 October 2023
243,813 
242,358 
39,550 
525,721 
Depreciation
At 1 November 2022
- 
78,564 
5,366 
83,930 
Charge for the year
- 
22,628 
5,128 
27,756 
At 31 October 2023
- 
101,192 
10,494 
111,686 
Net book value
At 31 October 2023
243,813 
141,166 
29,056 
414,035 
At 31 October 2022
243,813 
154,794 
34,184 
432,791 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,316 
5,839 
Amounts due from group undertakings etc.
- 
138 
Accrued income and prepayments
- 
500 
11,316 
6,477 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,054 
- 
Other debtors
10,000 
10,000 
11,054 
10,000 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,731 
10,731 
VAT
19,060 
5,603 
Obligations under finance leases and hire purchase contracts
23,739 
24,507 
Trade creditors
4,704 
24,572 
Amounts owed to group undertakings and other participating interests
17,973 
5,384 
Taxes and social security
3,088 
1,341 
Other creditors
6,464 
3,131 
Loans from directors
11,836 
18,411 
Accruals
1,231 
356 
Deferred income
9,000 
7,232 
107,826 
101,268 
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Tenby Brewing Co. Limited Notes to the Accounts for the year ended 31 October 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
128,836 
138,836 
Obligations under finance leases and hire purchase contracts
53,245 
76,033 
Other creditors
54,600 
57,000 
236,681 
271,869 
9
Average number of employees
During the year the average number of employees was 5 (2022: 4).
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