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REGISTERED NUMBER: 05270939 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2023

FOR

ALLENDALE BREW COMPANY LIMITED

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

ALLENDALE BREW COMPANY LIMITED

COMPANY INFORMATION
for the Year Ended 31st October 2023







DIRECTORS: Mr T Hick
Mrs L C Hick
Mr N J A Thomas





SECRETARY: Mr T Hick





REGISTERED OFFICE: 95 King Street
Lancaster
Lancashire
LA1 1RH





REGISTERED NUMBER: 05270939 (England and Wales)





ACCOUNTANTS: Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

BALANCE SHEET
31st October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 543,454 591,593

CURRENT ASSETS
Stocks 102,073 104,526
Debtors 5 60,568 97,799
Cash at bank and in hand 47,110 44,198
209,751 246,523
CREDITORS
Amounts falling due within one year 6 304,551 304,511
NET CURRENT LIABILITIES (94,800 ) (57,988 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

448,654

533,605

CREDITORS
Amounts falling due after more than one year 7 (245,571 ) (333,625 )

PROVISIONS FOR LIABILITIES (55,000 ) (50,000 )
NET ASSETS 148,083 149,980

CAPITAL AND RESERVES
Called up share capital 1,100 1,100
Retained earnings 146,983 148,880
SHAREHOLDERS' FUNDS 148,083 149,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

BALANCE SHEET - continued
31st October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th July 2024 and were signed on its behalf by:





Mrs L C Hick - Director


ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st October 2023

1. STATUTORY INFORMATION

Allendale Brew 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - not provided
Improvements to property - 20% on reducing balance
Plant and machinery - at variable rates on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st October 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 10 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1st November 2022 266,595 31,600 548,491
Additions - - 1,229
At 31st October 2023 266,595 31,600 549,720
DEPRECIATION
At 1st November 2022 - 24,137 255,601
Charge for year - 1,493 43,468
At 31st October 2023 - 25,630 299,069
NET BOOK VALUE
At 31st October 2023 266,595 5,970 250,651
At 31st October 2022 266,595 7,463 292,890

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st October 2023

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st November 2022 24,472 48,719 919,877
Additions - - 1,229
At 31st October 2023 24,472 48,719 921,106
DEPRECIATION
At 1st November 2022 12,758 35,788 328,284
Charge for year 1,174 3,233 49,368
At 31st October 2023 13,932 39,021 377,652
NET BOOK VALUE
At 31st October 2023 10,540 9,698 543,454
At 31st October 2022 11,714 12,931 591,593

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1st November 2022
and 31st October 2023 95,734
DEPRECIATION
At 1st November 2022 31,089
Charge for year 9,635
At 31st October 2023 40,724
NET BOOK VALUE
At 31st October 2023 55,010
At 31st October 2022 64,645

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 57,120 96,677
Other debtors 3,448 1,122
60,568 97,799

ALLENDALE BREW COMPANY LIMITED (REGISTERED NUMBER: 05270939)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st October 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 82,371 97,219
Hire purchase contracts 20,247 29,463
Trade creditors 67,445 79,747
Taxation and social security 81,403 79,478
Other creditors 53,085 18,604
304,551 304,511

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 235,252 314,880
Hire purchase contracts 10,319 18,745
245,571 333,625

ALLENDALE BREW COMPANY LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
ALLENDALE BREW COMPANY LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st October 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.






Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH


30th July 2024