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Logo On Report
Registered Number: 07090905
England and Wales

 

 

 

BLACKEDGE BREWING COMPANY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 140,381    125,247 
140,381    125,247 
Current assets      
Stocks 9,579    14,210 
Debtors 38,711    17,903 
Cash at bank and in hand 15,742    21,046 
64,032    53,159 
Creditors: amount falling due within one year (124,752)   (122,201)
Net current assets (60,720)   (69,042)
 
Total assets less current liabilities 79,661    56,205 
Creditors: amount falling due after more than one year (79,586)   (56,110)
Net assets 75    95 
 

Capital and reserves
     
Called up share capital 4 4    4 
Profit and loss account 71    91 
Shareholders' funds 75    95 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 14 October 2024 and were signed on its behalf by:


-------------------------------
Wayne Roper Roper
Director
1
General Information
Blackedge Brewing Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 07090905, registration address Moreton Mill, Hampson Street, Horwich, Bolton, Greater Manchester, BL6 7JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 10% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 April 2023 149,426    66,991    6,210    222,627 
Additions 53,550        53,550 
Disposals   (25,000)     (25,000)
At 31 March 2024 202,976    41,991    6,210    251,177 
Depreciation
At 01 April 2023 72,025    20,779    4,576    97,380 
Charge for year 13,095    3,744    327    17,166 
On disposals   (3,750)     (3,750)
At 31 March 2024 85,120    20,773    4,903    110,796 
Net book values
Closing balance as at 31 March 2024 117,856    21,218    1,307    140,381 
Opening balance as at 01 April 2023 77,401    46,212    1,634    125,247 


4.

Share Capital

Authorised
2 Class A shares of £1.00 each
2 Class B shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
2 Class B shares of £1.00 each  
 

2