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REGISTERED NUMBER: 11435635 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BEAUCROFT BEVERAGES LTD

BEAUCROFT BEVERAGES LTD (REGISTERED NUMBER: 11435635)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Balance sheet 1

Notes to the financial statements 2


BEAUCROFT BEVERAGES LTD (REGISTERED NUMBER: 11435635)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 764 1,019

Current assets
Stocks 500 1,500
Debtors 5 15,000 15,437
Cash at bank 4,518 3,129
20,018 20,066
Creditors
Amounts falling due within one year 6 23,181 22,478
Net current liabilities (3,163 ) (2,412 )
Total assets less current liabilities (2,399 ) (1,393 )

Capital and reserves
Called up share capital 7 2 2
Retained earnings (2,401 ) (1,395 )
Shareholders' funds (2,399 ) (1,393 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2024 and were signed by:





Mr A Trimmer - Director


BEAUCROFT BEVERAGES LTD (REGISTERED NUMBER: 11435635)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. Statutory information

Beaucroft Beverages Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 11435635. The registered office and business address is 14 Beaucroft Road, Wimborne, Dorset, BH21 2QW.

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.

The Company has made a loss of (£1,006) during the year and has a deficiency of assets at the year end of (£2,399). The Company is dependent upon the continued support of its directors & parent company who have confirmed their support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements.

Turnover
Turnover represents amounts invoiced for the manufacture and supply of gin in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 1 (2023 - 1 ) .

BEAUCROFT BEVERAGES LTD (REGISTERED NUMBER: 11435635)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. Tangible fixed assets
Plant and
machinery
£   
Cost
At 1 April 2023
and 31 March 2024 3,679
Depreciation
At 1 April 2023 2,660
Charge for year 255
At 31 March 2024 2,915
Net book value
At 31 March 2024 764
At 31 March 2023 1,019

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors - 234
VAT - 203
Prepayments 15,000 15,000
15,000 15,437

6. Creditors: amounts falling due within one year
2024 2023
£    £   
VAT 154 -
Other creditors 22,000 22,000
Directors' current accounts 778 258
Accruals and deferred income 249 220
23,181 22,478

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

8. Ultimate controlling party

The company is controlled by Mr A & Mrs M Trimmer who hold 100% of the issued share capital.