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REGISTERED NUMBER: 09352021 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Hogshead Brewhouse Limited

Hogshead Brewhouse Limited (Registered number: 09352021)

Contents of the Financial Statements
for the Year Ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hogshead Brewhouse Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: C M Smith





REGISTERED OFFICE: 3 Upper Wood Nook
Sowerby Bridge
HX6 3RY





REGISTERED NUMBER: 09352021 (England and Wales)





ACCOUNTANTS: Lindley Adams Limited Chartered Accountants
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

Hogshead Brewhouse Limited (Registered number: 09352021)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 311,022 147,387

CURRENT ASSETS
Stocks 38,970 28,919
Debtors 5 246,719 210,391
Cash at bank and in hand 241,307 137,850
526,996 377,160
CREDITORS
Amounts falling due within one year 6 196,754 117,434
NET CURRENT ASSETS 330,242 259,726
TOTAL ASSETS LESS CURRENT
LIABILITIES

641,264

407,113

CREDITORS
Amounts falling due after more than one
year

7

(66,999

)

(25,833

)

PROVISIONS FOR LIABILITIES (23,687 ) (22,251 )
NET ASSETS 550,578 359,029

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 550,477 358,928
SHAREHOLDERS' FUNDS 550,578 359,029

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Hogshead Brewhouse Limited (Registered number: 09352021)

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 director and authorised for issue on 28 August 2024 and were signed by:





C M Smith - Director


Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements
for the Year Ended 30 November 2023


1. STATUTORY INFORMATION

Hogshead Brewhouse 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.
Land and buildings - at varying rates on cost
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and 10% 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 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 20 (2022 - 19 ) .

Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 - 453,344 453,344
Additions 116,219 109,514 225,733
Disposals - (3,995 ) (3,995 )
At 30 November 2023 116,219 558,863 675,082
DEPRECIATION
At 1 December 2022 - 305,957 305,957
Charge for year 3,486 54,617 58,103
At 30 November 2023 3,486 360,574 364,060
NET BOOK VALUE
At 30 November 2023 112,733 198,289 311,022
At 30 November 2022 - 147,387 147,387

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 246,719 210,391

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts (see note 8) 3,837 -
Trade creditors 65,773 51,474
Taxation and social security 105,021 48,546
Other creditors 12,123 7,414
196,754 117,434

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 15,834 25,833
Hire purchase contracts (see note 8) 51,165 -
66,999 25,833

Hogshead Brewhouse Limited (Registered number: 09352021)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023


8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.11.23 30.11.22
£    £   
Gross obligations repayable:
Within one year 8,108 -
Between one and five years 62,554 -
70,662 -

Finance charges repayable:
Within one year 4,271 -
Between one and five years 11,389 -
15,660 -

Net obligations repayable:
Within one year 3,837 -
Between one and five years 51,165 -
55,002 -

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
C M Smith
Balance outstanding at start of year 51,117 25,422
Amounts advanced 79,955 77,056
Amounts repaid (52,939 ) (51,361 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 78,133 51,117