1 July 2023 false Taxfiler 2024.5 08105415business:PrivateLimitedCompanyLtd2023-07-012024-06-30 081054152023-06-30 081054152023-07-012024-06-30 08105415business:AuditExemptWithAccountantsReport2023-07-012024-06-30 08105415business:FilletedAccounts2023-07-012024-06-30 081054152024-06-30 08105415business:Director12023-07-012024-06-30 08105415business:Director22023-07-012024-06-30 08105415business:Director32023-07-012024-06-30 08105415business:RegisteredOffice2023-07-012024-06-30 081054152023-06-30 08105415core:WithinOneYear2024-06-30 08105415core:WithinOneYear2023-06-30 08105415core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 08105415core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 08105415core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 08105415core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 08105415core:PreviouslyStatedAmount2024-06-30 08105415core:PreviouslyStatedAmount2023-06-30 08105415business:SmallEntities2023-07-012024-06-30 08105415countries:EnglandWales2023-07-012024-06-30 08105415core:PlantMachinery2023-07-012024-06-30 08105415core:MotorVehicles2023-07-012024-06-30 08105415core:ComputerEquipment2023-07-012024-06-30 08105415core:PlantMachinery2023-06-30 08105415core:MotorVehicles2023-06-30 08105415core:ComputerEquipment2023-06-30 08105415core:PlantMachinery2024-06-30 08105415core:MotorVehicles2024-06-30 08105415core:ComputerEquipment2024-06-30 08105415business:OrdinaryShareClass12023-07-012024-06-30 08105415business:OrdinaryShareClass12022-07-012023-06-30 081054152022-07-012023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08105415 (England and Wales)
WAVENEY ALES AND CIDERS LIMITED Unaudited accounts for the year ended 30 June 2024
WAVENEY ALES AND CIDERS LIMITED Unaudited accounts Contents
Page
- 2 -
WAVENEY ALES AND CIDERS LIMITED Company Information for the year ended 30 June 2024
Directors
Mr Steve Moore Mr Darren Moore Mrs Michelle Moore
Company Number
08105415 (England and Wales)
Registered Office
UNIT 4 BELVEDERE ROAD LOWESTOFT NR33 0PR
Accountants
P Lacey & Associates Ltd Office 17 2 Regent House Lowestoft NR32 1PA
- 3 -
WAVENEY ALES AND CIDERS LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,496 
1,760 
Current assets
Inventories
4,000 
4,000 
Debtors
9,188 
6,638 
Cash at bank and in hand
42,993 
31,513 
56,181 
42,151 
Creditors: amounts falling due within one year
(33,777)
(35,314)
Net current assets
22,404 
6,837 
Net assets
23,900 
8,597 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
23,896 
8,593 
Shareholders' funds
23,900 
8,597 
For the year ending 30 June 2024 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 3 September 2024 and were signed on its behalf by
Mr Darren Moore Director Company Registration No. 08105415
- 4 -
WAVENEY ALES AND CIDERS LIMITED Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
WAVENEY ALES AND CIDERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08105415. The registered office is UNIT 4 BELVEDERE ROAD, LOWESTOFT, NR33 0PR.
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
15% reducing balance
Motor vehicles
15% reducing balance
Computer equipment
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
3,345 
3,750 
382 
7,477 
At 30 June 2024
3,345 
3,750 
382 
7,477 
Depreciation
At 1 July 2023
2,641 
2,816 
260 
5,717 
Charge for the year
106 
140 
18 
264 
At 30 June 2024
2,747 
2,956 
278 
5,981 
Net book value
At 30 June 2024
598 
794 
104 
1,496 
At 30 June 2023
704 
934 
122 
1,760 
- 5 -
WAVENEY ALES AND CIDERS LIMITED Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,188 
6,638 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,985 
1,792 
Trade creditors
16,245 
27,629 
Taxes and social security
14,902 
5,893 
Accruals
645 
- 
33,777 
35,314 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 6 -