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Company Registration No. 12117827 (England and Wales)
EYAM BREWERY LIMITED Unaudited accounts for the year ended 31 July 2023
EYAM BREWERY LIMITED Unaudited accounts Contents
Page
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EYAM BREWERY LIMITED Company Information for the year ended 31 July 2023
Directors
Gervaise Dawson Tracy Dawson
Company Number
12117827 (England and Wales)
Registered Office
Unit 4 Cartledge House Business Centre Great Hucklow Buxton SK17 8RG UK
Accountants
Stoney Philbin & Company Limited 7 High Street Chapel-en-le-Frith High Peak SK23 0HD
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EYAM BREWERY LIMITED for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EYAM BREWERY LIMITED for the year ended 31 July 2023 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of EYAM BREWERY LIMITED, as a body, in accordance with the terms of our engagement letter dated 15 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of EYAM BREWERY LIMITED and state those matters that we have agreed to state to the Board of Directors of EYAM BREWERY LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EYAM BREWERY LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EYAM BREWERY LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EYAM BREWERY LIMITED. You consider that EYAM BREWERY LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EYAM BREWERY LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Stoney Philbin & Company Limited Chartered Certified Accountants 7 High Street Chapel-en-le-Frith High Peak SK23 0HD 15 April 2024
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EYAM BREWERY LIMITED Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
65,075 
57,792 
Current assets
Inventories
22,300 
20,500 
Debtors
9,714 
7,306 
Cash at bank and in hand
1,074 
9,462 
33,088 
37,268 
Creditors: amounts falling due within one year
(29,732)
(10,019)
Net current assets
3,356 
27,249 
Total assets less current liabilities
68,431 
85,041 
Creditors: amounts falling due after more than one year
(34,956)
(29,616)
Net assets
33,475 
55,425 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
33,375 
55,325 
Shareholders' funds
33,475 
55,425 
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 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 15 April 2024 and were signed on its behalf by
Gervaise Dawson Director Company Registration No. 12117827
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EYAM BREWERY LIMITED Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
EYAM BREWERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12117827. The registered office is Unit 4, Cartledge House Business Centre, Great Hucklow, Buxton, SK17 8RG, UK.
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
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
47,740 
29,822 
2,111 
79,673 
Additions
21,319 
1,500 
- 
22,819 
Disposals
- 
(6,250)
- 
(6,250)
At 31 July 2023
69,059 
25,072 
2,111 
96,242 
Depreciation
At 1 August 2022
15,261 
5,948 
672 
21,881 
Charge for the year
8,069 
3,380 
249 
11,698 
On disposals
- 
(2,412)
- 
(2,412)
At 31 July 2023
23,330 
6,916 
921 
31,167 
Net book value
At 31 July 2023
45,729 
18,156 
1,190 
65,075 
At 31 July 2022
32,479 
23,874 
1,439 
57,792 
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EYAM BREWERY LIMITED Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,714 
- 
Amounts falling due after more than one year
Trade debtors
- 
7,306 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
22,632 
14,869 
VAT
5,500 
(61)
Trade creditors
1 
271 
Taxes and social security
1,088 
2,526 
Loans from directors
(39)
(9,565)
Accruals
550 
1,979 
29,732 
10,019 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
34,956 
29,616 
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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