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Company Registration No. 10140367 (England and Wales)
THE COVENT GARDEN BREWERY LTD Unaudited accounts for the year ended 31 July 2023
THE COVENT GARDEN BREWERY LTD Unaudited accounts Contents
Page
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THE COVENT GARDEN BREWERY LTD Company Information for the year ended 31 July 2023
Director
Olivier TROTEL DIMARIA
Company Number
10140367 (England and Wales)
Registered Office
12 Toynbee Street London E1 7NE
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THE COVENT GARDEN BREWERY LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,031,539 
1,031,539 
Current assets
Debtors
27,382 
43,015 
Cash at bank and in hand
1,432 
5,852 
28,814 
48,867 
Creditors: amounts falling due within one year
(39,508)
(49,337)
Net current liabilities
(10,694)
(470)
Total assets less current liabilities
1,020,845 
1,031,069 
Creditors: amounts falling due after more than one year
(969,000)
- 
Provisions for liabilities
Deferred tax
- 
(183,245)
Net assets
51,845 
847,824 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,745 
847,724 
Shareholders' funds
51,845 
847,824 
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 director acknowledges his 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 and authorised for issue on 24 July 2024 and were signed on its behalf by
Olivier TROTEL DIMARIA Director Company Registration No. 10140367
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THE COVENT GARDEN BREWERY LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
THE COVENT GARDEN BREWERY LTD is a private company, limited by shares, registered in England and Wales, registration number 10140367. The registered office is 12 Toynbee Street, London, E1 7NE.
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
These financial statements for the year ended 31 July 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Land & buildings
No Depreciation provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 August 2022
1,031,539 
At 31 July 2023
1,031,539 
Depreciation
At 31 July 2023
- 
Net book value
At 31 July 2023
1,031,539 
At 31 July 2022
1,031,539 
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THE COVENT GARDEN BREWERY LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
27,382 
43,015 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
29,501 
39,262 
Taxes and social security
10,007 
9,075 
Accruals
- 
1,000 
39,508 
49,337 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
969,000 
- 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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