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REGISTERED NUMBER: 09768038 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Northern Beer Traders Limited

Northern Beer Traders Limited (Registered number: 09768038)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Northern Beer Traders Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: M P Fairhurst





REGISTERED OFFICE: 118a Stockport Road
Marple
Stockport
SK6 6AH





REGISTERED NUMBER: 09768038 (England and Wales)





ACCOUNTANTS: Torevell Calvert Limited
Chartered Certified Accountants
118a Stockport Road
Marple
Stockport
Cheshire
SK6 6AH

Northern Beer Traders Limited (Registered number: 09768038)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,265 32,461

CURRENT ASSETS
Stocks 3,600 3,600
Cash at bank and in hand 54,701 93,356
58,301 96,956
CREDITORS
Amounts falling due within one year 5 24,828 71,129
NET CURRENT ASSETS 33,473 25,827
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,738

58,288

CREDITORS
Amounts falling due after more than one
year

6

(39,254

)

(42,965

)

PROVISIONS FOR LIABILITIES (7,599 ) (2,495 )

ACCRUALS AND DEFERRED INCOME (935 ) (935 )
NET ASSETS 33,950 11,893

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,850 11,793
33,950 11,893

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Northern Beer Traders Limited (Registered number: 09768038)

Balance Sheet - continued
30 September 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 14 February 2024 and were signed by:





M P Fairhurst - Director


Northern Beer Traders Limited (Registered number: 09768038)

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

1. STATUTORY INFORMATION

Northern Beer Traders 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

Northern Beer Traders Limited (Registered number: 09768038)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 51,796 24,612 76,408
Additions 11,783 16,329 28,112
At 30 September 2023 63,579 40,941 104,520
DEPRECIATION
At 1 October 2022 31,849 12,098 43,947
Charge for year 6,346 5,962 12,308
At 30 September 2023 38,195 18,060 56,255
NET BOOK VALUE
At 30 September 2023 25,384 22,881 48,265
At 30 September 2022 19,947 12,514 32,461

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors (1 ) (1 )
Taxation and social security 10,183 21,519
Other creditors 14,646 49,611
24,828 71,129

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 39,254 42,965

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,076 15,187
Etika finance 1,845 -
5,921 15,187