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Company Registration No. 13793066 (England and Wales)
Brew Gas & Heating Ltd. Unaudited accounts for the year ended 31 December 2023
Brew Gas & Heating Ltd. Unaudited accounts Contents
Page
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Brew Gas & Heating Ltd. Company Information for the year ended 31 December 2023
Directors
James Brew Amy Brew
Company Number
13793066 (England and Wales)
Registered Office
DENMARK HOUSE 143 HIGH STREET CHALFONT ST. PETER GERRARDS CROSS SL9 9QL ENGLAND
Accountants
Lane Accounting Limited Denmark House, 143 High St, Chalfont St Peter, Gerrards Cross Buckinghamshire SL9 9QL
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Brew Gas & Heating Ltd. Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,447 
18,671 
Current assets
Inventories
19,500 
22,500 
Debtors
6,319 
9,203 
Cash at bank and in hand
1,935 
3,902 
27,754 
35,605 
Creditors: amounts falling due within one year
(41,633)
(53,585)
Net current liabilities
(13,879)
(17,980)
Total assets less current liabilities
(2,432)
691 
Creditors: amounts falling due after more than one year
(6,400)
(9,600)
Net liabilities
(8,832)
(8,909)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(8,932)
(9,009)
Shareholders' funds
(8,832)
(8,909)
For the year ending 31 December 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 10 July 2024 and were signed on its behalf by
James Brew Director Company Registration No. 13793066
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Brew Gas & Heating Ltd. Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Brew Gas & Heating Ltd. is a private company, limited by shares, registered in England and Wales, registration number 13793066. The registered office is DENMARK HOUSE 143 HIGH STREET, CHALFONT ST. PETER, GERRARDS CROSS, SL9 9QL, ENGLAND.
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.
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
25% per annum of cost
Motor vehicles
25% per annum of cost
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.
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Brew Gas & Heating Ltd. Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
12,000 
16,895 
28,895 
At 31 December 2023
12,000 
16,895 
28,895 
Depreciation
At 1 January 2023
3,000 
7,224 
10,224 
Charge for the year
3,000 
4,224 
7,224 
At 31 December 2023
6,000 
11,448 
17,448 
Net book value
At 31 December 2023
6,000 
5,447 
11,447 
At 31 December 2022
9,000 
9,671 
18,671 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,071 
Trade debtors
6,319 
7,132 
6,319 
9,203 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,154 
- 
Obligations under finance leases and hire purchase contracts
3,200 
3,200 
Loans from directors
34,747 
49,170 
Accruals
1,115 
1,215 
Deferred income
1,417 
- 
41,633 
53,585 
Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £3,200 (2022 - £3,200). The bank loans and overdrafts are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned.
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,400 
9,600 
Creditors include bank loans and net obligations under finance lease and hire purchase contracts which are secured of £6,400 (2022 - £9,600). The bank loans are secured by a fixed and floating charge over the company's assets. The finance leases are secured on the assets concerned
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Brew Gas & Heating Ltd. Notes to the Accounts for the year ended 31 December 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
At 31 December 2023, the directors were owed £34,747 (2022 - £49,170) by the company. This is an interest-bearing loan repayable on demand. During the year £1,967 interest was charged to the company.
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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