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REGISTERED NUMBER: 04569922 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30th June 2023

for

HALIFAX STEAM BREWING COMPANY LIMITED

HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

Contents of the Financial Statements
for the Year Ended 30th June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HALIFAX STEAM BREWING COMPANY LIMITED

Company Information
for the Year Ended 30th June 2023







DIRECTOR: Mr S J Davidson





REGISTERED OFFICE: The Conclave
South Edge Works
Halifax Road
Halifax
West Yorkshire
HX3 8EF





REGISTERED NUMBER: 04569922 (England and Wales)





ACCOUNTANTS: BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW

HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

Balance Sheet
30th June 2023

30/6/23 30/6/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,976 7,052
5,976 7,052

CURRENT ASSETS
Stocks 7,006 6,324
Debtors 6 5,298 4,835
Cash at bank and in hand 14,512 16,551
26,816 27,710
CREDITORS
Amounts falling due within one year 7 28,251 17,573
NET CURRENT (LIABILITIES)/ASSETS (1,435 ) 10,137
TOTAL ASSETS LESS CURRENT LIABILITIES 4,541 17,189

PROVISIONS FOR LIABILITIES - 825
NET ASSETS 4,541 16,364

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 4,540 16,363
SHAREHOLDERS' FUNDS 4,541 16,364

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

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

HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

Balance Sheet - continued
30th June 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 27th March 2024 and were signed by:





Mr S J Davidson - Director


HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

Notes to the Financial Statements
for the Year Ended 30th June 2023


1. STATUTORY INFORMATION

Halifax Steam Brewing Company 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - over the remaining life of the lease
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and Straight line over 3 years

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.


HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

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


2. ACCOUNTING POLICIES - continued
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.

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 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st July 2022
and 30th June 2023 10,000
AMORTISATION
At 1st July 2022
and 30th June 2023 10,000
NET BOOK VALUE
At 30th June 2023 -
At 30th June 2022 -

HALIFAX STEAM BREWING COMPANY LIMITED (REGISTERED NUMBER: 04569922)

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


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2022
and 30th June 2023 75,071 69,950 145,021
DEPRECIATION
At 1st July 2022 75,071 62,898 137,969
Charge for year - 1,076 1,076
At 30th June 2023 75,071 63,974 139,045
NET BOOK VALUE
At 30th June 2023 - 5,976 5,976
At 30th June 2022 - 7,052 7,052

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Other debtors 5,298 4,835

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
£    £   
Taxation and social security 5,419 5,559
Other creditors 22,832 12,014
28,251 17,573