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REGISTERED NUMBER: 14457448 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 NOVEMBER 2022 TO 30 NOVEMBER 2023

FOR

APEX BREWERY LIMITED

APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 2 NOVEMBER 2022 TO 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APEX BREWERY LIMITED

COMPANY INFORMATION
for the Period 2 NOVEMBER 2022 TO 30 NOVEMBER 2023







DIRECTORS: A L Ferris
S J Ferris





REGISTERED OFFICE: Patson Hill Farm
Patson Hill
Sherborne
Dorset
DT9 4SY





REGISTERED NUMBER: 14457448 (England and Wales)





ACCOUNTANTS: Burnside
Chartered Accountants
and Statutory Auditor
61 Queen Square
Bristol
BS1 4JZ

APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)

BALANCE SHEET
30 NOVEMBER 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 603,298

CURRENT ASSETS
Debtors 5 74,489
Cash at bank 11,053
85,542
CREDITORS
Amounts falling due within one year 6 733,891
NET CURRENT LIABILITIES (648,349 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(45,051

)

CAPITAL AND RESERVES
Called up share capital 7 2
Retained earnings (45,053 )
SHAREHOLDERS' FUNDS (45,051 )

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

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

APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)

BALANCE SHEET - continued
30 NOVEMBER 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 Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:




S J Ferris - Director



A L Ferris - Director


APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 2 NOVEMBER 2022 TO 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Apex Brewery 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the period 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 period 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.

APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 2 NOVEMBER 2022 TO 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and liabilities are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are measured on initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of any direct issue costs.

Interest bearing bank loans, overdrafts and other loans which meet the criteria of basic financial instruments are initially recorded at the present value of cash payable to the bank, usually being equivalent to the proceeds received net of direct issue costs. These liabilities are subsequently measured at amortised cost, using the effective interest rate method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 538,409 66,373 604,782
At 30 November 2023 538,409 66,373 604,782
DEPRECIATION
Charge for period - 1,484 1,484
At 30 November 2023 - 1,484 1,484
NET BOOK VALUE
At 30 November 2023 538,409 64,889 603,298

APEX BREWERY LIMITED (REGISTERED NUMBER: 14457448)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 2 NOVEMBER 2022 TO 30 NOVEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 10
Other debtors 74,479
74,489

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 56,855
Other creditors 677,036
733,891

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
2 Ordinary £1 2

2 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.