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REGISTERED NUMBER: 04831115 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Raymond Beer & Co Limited

Raymond Beer & Co Limited (Registered number: 04831115)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Raymond Beer & Co Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mr A Johnston





REGISTERED OFFICE: 16 Manor Road
Chatham
Kent
ME4 6AG





REGISTERED NUMBER: 04831115 (England and Wales)





ACCOUNTANTS: Accsys Accountants (Medway) Limited
F39 Innovation Centre Medway
Chatham
Kent
ME5 9FD

Raymond Beer & Co Limited (Registered number: 04831115)

Statement of Financial Position
30 November 2023

30.11.23 30.11.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 8,107
- 8,107

CURRENT ASSETS
Debtors 6 23,744 26,431
Cash at bank and in hand 285,197 1,259,303
308,941 1,285,734
CREDITORS
Amounts falling due within one year 7 63,134 1,079,892
NET CURRENT ASSETS 245,807 205,842
TOTAL ASSETS LESS CURRENT
LIABILITIES

245,807

213,949

PROVISIONS FOR LIABILITIES - 976
NET ASSETS 245,807 212,973

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 245,806 212,972
245,807 212,973

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Raymond Beer & Co Limited (Registered number: 04831115)

Statement of Financial Position - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 February 2024 and were signed by:





Mr A Johnston - Director


Raymond Beer & Co Limited (Registered number: 04831115)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Raymond Beer & Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements relate to the individual entity only.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised over its estimated useful life of 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:


Improvements to leasehold premises Over the term of the lease
Office equipment 25% on cost
Fixtures and fittings 15% on reducing balance
Computer equipment 25% on cost

At each Statement of Financial Position date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.


Raymond Beer & Co Limited (Registered number: 04831115)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Income Statement as incurred.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in Other Creditors as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 December 2022 30,000
Disposals (30,000 )
At 30 November 2023 -
AMORTISATION
At 1 December 2022 30,000
Eliminated on disposal (30,000 )
At 30 November 2023 -
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

Raymond Beer & Co Limited (Registered number: 04831115)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Improvements
to Fixtures
leasehold Office and Computer
property equipment fittings equipment Totals
£ £ £ £ £
COST
At 1 December 2022 8,000 800 27,543 10,478 46,821
Disposals (8,000 ) (800 ) (27,543 ) (10,478 ) (46,821 )
At 30 November 2023 - - - - -
DEPRECIATION
At 1 December 2022 5,334 800 24,810 7,770 38,714
Eliminated on disposal (5,334 ) (800 ) (24,810 ) (7,770 ) (38,714 )
At 30 November 2023 - - - - -
NET BOOK VALUE
At 30 November 2023 - - - - -
At 30 November 2022 2,666 - 2,733 2,708 8,107

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£ £
Trade debtors 17,342 14,387
Prepayments and accrued income 6,402 12,044
23,744 26,431

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£ £
Trade creditors 3,247 9,911
Taxation and social security 52,908 58,264
Other creditors 6,979 1,011,717
63,134 1,079,892

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.23 30.11.22
£ £
Within one year - 18,350
Between one and five years - 24,467
- 42,817