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Company Registration No. 14476374 (England and Wales)
Wwj Ale & Food Company Limited Unaudited accounts for the period from 10 November 2022 to 30 November 2023
Wwj Ale & Food Company Limited Unaudited accounts Contents
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Wwj Ale & Food Company Limited Company Information for the period from 10 November 2022 to 30 November 2023
Director
Sarah Watts-Jones
Company Number
14476374 (England and Wales)
Registered Office
Hare And Hounds Aberthin Cowbridge CF71 7LG United Kingdom
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Wwj Ale & Food Company Limited Statement of financial position as at 30 November 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
61,321 
Current assets
Inventories
6,000 
Debtors
19,288 
Cash at bank and in hand
1,276 
26,564 
Creditors: amounts falling due within one year
(142,826)
Net current liabilities
(116,262)
Net liabilities
(54,941)
Capital and reserves
Called up share capital
1 
Profit and loss account
(54,942)
Shareholders' funds
(54,941)
For the period ending 30 November 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 her 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 1 August 2024 and were signed on its behalf by
Sarah Watts-Jones Director Company Registration No. 14476374
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Wwj Ale & Food Company Limited Notes to the Accounts for the period from 10 November 2022 to 30 November 2023
1
Statutory information
Wwj Ale & Food Company Limited is a private company, limited by shares, registered in England and Wales, registration number 14476374. The registered office is Hare And Hounds, Aberthin, Cowbridge, CF71 7LG, United Kingdom.
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 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
4 Years Straight Line
Fixtures & fittings
4 Years Straight Line
Computer equipment
4 Years Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
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Wwj Ale & Food Company Limited Notes to the Accounts for the period from 10 November 2022 to 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 10 November 2022
- 
- 
- 
- 
Additions
44,849 
24,833 
228 
69,910 
At 30 November 2023
44,849 
24,833 
228 
69,910 
Depreciation
Charge for the period
5,591 
2,984 
14 
8,589 
At 30 November 2023
5,591 
2,984 
14 
8,589 
Net book value
At 30 November 2023
39,258 
21,849 
214 
61,321 
5
Debtors
2023 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
19,288 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
366 
Trade creditors
86,574 
Amounts owed to group undertakings and other participating interests
267 
Taxes and social security
22,790 
Loans from directors
25,549 
Deferred income
7,280 
142,826 
7
Average number of employees
During the period the average number of employees was 15.
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