Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09309404 Ms Marian Dennison Mr Angus Hicks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09309404 2022-11-30 09309404 2023-11-30 09309404 2022-12-01 2023-11-30 09309404 frs-core:CurrentFinancialInstruments 2023-11-30 09309404 frs-core:ComputerEquipment 2022-12-01 2023-11-30 09309404 frs-core:PlantMachinery 2023-11-30 09309404 frs-core:PlantMachinery 2022-12-01 2023-11-30 09309404 frs-core:PlantMachinery 2022-11-30 09309404 frs-core:ShareCapital 2023-11-30 09309404 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09309404 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09309404 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09309404 frs-bus:SmallEntities 2022-12-01 2023-11-30 09309404 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 09309404 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09309404 frs-bus:Director1 2022-12-01 2023-11-30 09309404 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 09309404 frs-countries:EnglandWales 2022-12-01 2023-11-30 09309404 2021-11-30 09309404 2022-11-30 09309404 2021-12-01 2022-11-30 09309404 frs-core:CurrentFinancialInstruments 2022-11-30 09309404 frs-core:ShareCapital 2022-11-30 09309404 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09309404
Moody Goose Brewery Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Steven Burton & Co Limited
Chartered Certified Accountants
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Moody Goose Brewery Limited For The Year Ended 30 November 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Moody Goose Brewery Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Moody Goose Brewery Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Moody Goose Brewery Limited and state those matters that we have agreed to state to the director of Moody Goose Brewery Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moody Goose Brewery Limited and its director as a body for our work or for this report.
It is your duty to ensure that Moody Goose Brewery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Moody Goose Brewery Limited . You consider that Moody Goose Brewery Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Moody Goose Brewery Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Steven Burton and Co Ltd
30/08/2024
Steven Burton & Co Limited
Chartered Certified Accountants
Broomfield Park
Coggeshall Road
Colchester
Essex
CO6 2JX
Page 1
Page 2
Balance Sheet
Registered number: 09309404
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,509 2,053
1,509 2,053
CURRENT ASSETS
Stocks 5 250 650
Cash at bank and in hand 3,315 3,538
3,565 4,188
Creditors: Amounts Falling Due Within One Year 7 (21,296 ) (20,138 )
NET CURRENT ASSETS (LIABILITIES) (17,731 ) (15,950 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,222 ) (13,897 )
NET LIABILITIES (16,222 ) (13,897 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (16,322 ) (13,997 )
SHAREHOLDERS' FUNDS (16,222) (13,897)
For the year 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 member has 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.
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 Profit and Loss Account.
On behalf of the board
Ms Marian Dennison
Director
30/08/2024
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
Moody Goose Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09309404 . The registered office is 114 London Road, Braintree, Essex, CM77 7PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company has retained losses of £16,322 (2022: £13,997). As such, the company's ability to trade is based upon the continued support of it's bank and Director. The company's Director, M Dennison, believes sufficient support will remain in place for the next 12 months and as such these accounts have been prepared on a going concern basis.
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:
Plant & Machinery 25% on reducing balance
Computer Equipment 3 year SLM
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 11,193
As at 30 November 2023 11,193
Depreciation
As at 1 December 2022 9,140
Provided during the period 544
As at 30 November 2023 9,684
Net Book Value
As at 30 November 2023 1,509
As at 1 December 2022 2,053
5. Stocks
2023 2022
£ £
Stock 250 650
6. Debtors
2023 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 115 -
Other creditors 21,181 20,138
21,296 20,138
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4