Acorah Software Products - Accounts Production 15.0.600 false true false 1 November 2022 31 October 2023 31 October 2023 14434283 Balcombe Flooring Limited S Bottomley T Bottomley C Waters iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14434283 2022-10-31 14434283 2023-10-31 14434283 2022-11-01 2023-10-31 14434283 frs-core:CurrentFinancialInstruments 2023-10-31 14434283 frs-core:Non-currentFinancialInstruments 2023-10-31 14434283 frs-core:ComputerEquipment 2023-10-31 14434283 frs-core:ComputerEquipment 2022-11-01 2023-10-31 14434283 frs-core:ComputerEquipment 2022-10-31 14434283 frs-core:FurnitureFittings 2023-10-31 14434283 frs-core:FurnitureFittings 2022-11-01 2023-10-31 14434283 frs-core:FurnitureFittings 2022-10-31 14434283 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 14434283 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 14434283 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-10-31 14434283 frs-core:PlantMachinery 2023-10-31 14434283 frs-core:PlantMachinery 2022-11-01 2023-10-31 14434283 frs-core:PlantMachinery 2022-10-31 14434283 frs-core:ShareCapital 2023-10-31 14434283 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 14434283 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 14434283 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 14434283 frs-bus:SmallEntities 2022-11-01 2023-10-31 14434283 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 14434283 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 14434283 frs-bus:Director1 2022-11-01 2023-10-31 14434283 frs-bus:Director2 2022-11-01 2023-10-31 14434283 frs-bus:Director3 2022-11-01 2023-10-31 14434283 frs-bus:Director4 2022-11-01 2023-10-31 14434283 frs-countries:EnglandWales 2022-11-01 2023-10-31
Registered number: 14434283
Hop Tub Brewing Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 14434283
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 115,967
115,967
CURRENT ASSETS
Debtors 5 12,598
Cash at bank and in hand 5,621
18,219
Creditors: Amounts Falling Due Within One Year 6 (20,008 )
NET CURRENT ASSETS (LIABILITIES) (1,789 )
TOTAL ASSETS LESS CURRENT LIABILITIES 114,178
Creditors: Amounts Falling Due After More Than One Year 7 (250,000 )
NET LIABILITIES (135,822 )
CAPITAL AND RESERVES
Called up share capital 8 1
Income Statement (135,823 )
SHAREHOLDERS' FUNDS (135,822)
Page 1
Page 2
For the year ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
T Bottomley
Director
20 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hop Tub Brewing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14434283 . The registered office is 113 High Street, Hurstpierpoint, Hassocks, BN6 9PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 - - - - -
Additions 64,932 57,227 3,912 334 126,405
As at 31 October 2023 64,932 57,227 3,912 334 126,405
Depreciation
As at 1 November 2022 - - - - -
Provided during the period 4,106 6,141 169 22 10,438
As at 31 October 2023 4,106 6,141 169 22 10,438
...CONTINUED
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Net Book Value
As at 31 October 2023 60,826 51,086 3,743 312 115,967
As at 1 November 2022 - - - - -
5. Debtors
2023
£
Due within one year
Trade debtors 996
Other debtors 11,602
12,598
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 13,712
Other creditors 4,466
Taxation and social security 1,830
20,008
7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Other creditors 250,000
8. Share Capital
2023
£
Allotted, Called up and fully paid 1
9. Related Party Transactions
At the year-end, the company owed £249,347 to its directors.
These loan are interest free and have no fixed date for repayment.
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