2023-04-012024-03-312024-03-31false10695780NEWCASTLE BEER GAS LTD.2024-10-2235210iso4217:GBPxbrli:pure106957802023-04-01106957802024-03-31106957802023-04-012024-03-31106957802022-04-01106957802023-03-31106957802022-04-012023-03-3110695780bus:SmallEntities2023-04-012024-03-3110695780bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110695780bus:AbridgedAccounts2023-04-012024-03-3110695780bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110695780core:WithinOneYear2024-03-3110695780core:AfterOneYear2024-03-3110695780core:WithinOneYear2023-03-3110695780core:AfterOneYear2023-03-3110695780core:ShareCapital2024-03-3110695780core:SharePremium2024-03-3110695780core:RevaluationReserve2024-03-3110695780core:OtherReservesSubtotal2024-03-3110695780core:RetainedEarningsAccumulatedLosses2024-03-3110695780core:ShareCapital2023-03-3110695780core:SharePremium2023-03-3110695780core:RevaluationReserve2023-03-3110695780core:OtherReservesSubtotal2023-03-3110695780core:RetainedEarningsAccumulatedLosses2023-03-3110695780core:LandBuildings2024-03-3110695780core:PlantMachinery2024-03-3110695780core:Vehicles2024-03-3110695780core:FurnitureFittings2024-03-3110695780core:OfficeEquipment2024-03-3110695780core:NetGoodwill2024-03-3110695780core:IntangibleAssetsOtherThanGoodwill2024-03-3110695780core:ListedExchangeTraded2024-03-3110695780core:UnlistedNon-exchangeTraded2024-03-3110695780core:LandBuildings2023-03-3110695780core:PlantMachinery2023-03-3110695780core:Vehicles2023-03-3110695780core:FurnitureFittings2023-03-3110695780core:OfficeEquipment2023-03-3110695780core:NetGoodwill2023-03-3110695780core:IntangibleAssetsOtherThanGoodwill2023-03-3110695780core:ListedExchangeTraded2023-03-3110695780core:UnlistedNon-exchangeTraded2023-03-3110695780core:LandBuildings2023-04-012024-03-3110695780core:PlantMachinery2023-04-012024-03-3110695780core:Vehicles2023-04-012024-03-3110695780core:FurnitureFittings2023-04-012024-03-3110695780core:OfficeEquipment2023-04-012024-03-3110695780core:NetGoodwill2023-04-012024-03-3110695780core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110695780core:ListedExchangeTraded2023-04-012024-03-3110695780core:UnlistedNon-exchangeTraded2023-04-012024-03-3110695780core:MoreThanFiveYears2023-04-012024-03-3110695780core:Non-currentFinancialInstruments2024-03-3110695780core:Non-currentFinancialInstruments2023-03-3110695780dpl:CostSales2023-04-012024-03-3110695780dpl:DistributionCosts2023-04-012024-03-3110695780core:LandBuildings2023-04-012024-03-3110695780core:PlantMachinery2023-04-012024-03-3110695780core:Vehicles2023-04-012024-03-3110695780core:FurnitureFittings2023-04-012024-03-3110695780core:OfficeEquipment2023-04-012024-03-3110695780dpl:AdministrativeExpenses2023-04-012024-03-3110695780core:NetGoodwill2023-04-012024-03-3110695780core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110695780dpl:GroupUndertakings2023-04-012024-03-3110695780dpl:ParticipatingInterests2023-04-012024-03-3110695780dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110695780core:ListedExchangeTraded2023-04-012024-03-3110695780dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110695780core:UnlistedNon-exchangeTraded2023-04-012024-03-3110695780dpl:CostSales2022-04-012023-03-3110695780dpl:DistributionCosts2022-04-012023-03-3110695780core:LandBuildings2022-04-012023-03-3110695780core:PlantMachinery2022-04-012023-03-3110695780core:Vehicles2022-04-012023-03-3110695780core:FurnitureFittings2022-04-012023-03-3110695780core:OfficeEquipment2022-04-012023-03-3110695780dpl:AdministrativeExpenses2022-04-012023-03-3110695780core:NetGoodwill2022-04-012023-03-3110695780core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110695780dpl:GroupUndertakings2022-04-012023-03-3110695780dpl:ParticipatingInterests2022-04-012023-03-3110695780dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110695780core:ListedExchangeTraded2022-04-012023-03-3110695780dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110695780core:UnlistedNon-exchangeTraded2022-04-012023-03-3110695780core:NetGoodwill2024-03-3110695780core:IntangibleAssetsOtherThanGoodwill2024-03-3110695780core:LandBuildings2024-03-3110695780core:PlantMachinery2024-03-3110695780core:Vehicles2024-03-3110695780core:FurnitureFittings2024-03-3110695780core:OfficeEquipment2024-03-3110695780core:AfterOneYear2024-03-3110695780core:WithinOneYear2024-03-3110695780core:ListedExchangeTraded2024-03-3110695780core:UnlistedNon-exchangeTraded2024-03-3110695780core:ShareCapital2024-03-3110695780core:SharePremium2024-03-3110695780core:RevaluationReserve2024-03-3110695780core:OtherReservesSubtotal2024-03-3110695780core:RetainedEarningsAccumulatedLosses2024-03-3110695780core:NetGoodwill2023-03-3110695780core:IntangibleAssetsOtherThanGoodwill2023-03-3110695780core:LandBuildings2023-03-3110695780core:PlantMachinery2023-03-3110695780core:Vehicles2023-03-3110695780core:FurnitureFittings2023-03-3110695780core:OfficeEquipment2023-03-3110695780core:AfterOneYear2023-03-3110695780core:WithinOneYear2023-03-3110695780core:ListedExchangeTraded2023-03-3110695780core:UnlistedNon-exchangeTraded2023-03-3110695780core:ShareCapital2023-03-3110695780core:SharePremium2023-03-3110695780core:RevaluationReserve2023-03-3110695780core:OtherReservesSubtotal2023-03-3110695780core:RetainedEarningsAccumulatedLosses2023-03-3110695780core:NetGoodwill2022-04-0110695780core:IntangibleAssetsOtherThanGoodwill2022-04-0110695780core:LandBuildings2022-04-0110695780core:PlantMachinery2022-04-0110695780core:Vehicles2022-04-0110695780core:FurnitureFittings2022-04-0110695780core:OfficeEquipment2022-04-0110695780core:AfterOneYear2022-04-0110695780core:WithinOneYear2022-04-0110695780core:ListedExchangeTraded2022-04-0110695780core:UnlistedNon-exchangeTraded2022-04-0110695780core:ShareCapital2022-04-0110695780core:SharePremium2022-04-0110695780core:RevaluationReserve2022-04-0110695780core:OtherReservesSubtotal2022-04-0110695780core:RetainedEarningsAccumulatedLosses2022-04-0110695780core:AfterOneYear2023-04-012024-03-3110695780core:WithinOneYear2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3110695780core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3110695780core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3110695780core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3110695780core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3110695780core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3110695780bus:Director12023-04-012024-03-3110695780bus:Director22023-04-012024-03-31

NEWCASTLE BEER GAS LTD.

Registered Number
10695780
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

NEWCASTLE BEER GAS LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

DONOVAN, Michael Francis
FELL, Olivia Catherine Williamson

Registered Address

15 Riverside Studios Amethyst Road
Newcastle Business Park
Newcastle Upon Tyne
NE4 7YL

Registered Number

10695780 (England and Wales)
NEWCASTLE BEER GAS LTD.
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets384432
Tangible assets394,46646,395
94,85046,827
Current assets
Stocks2,0008,063
Debtors21,51710,800
Cash at bank and on hand34,44940,825
57,96659,688
Creditors amounts falling due within one year(37,482)(41,896)
Net current assets (liabilities)20,48417,792
Total assets less current liabilities115,33464,619
Creditors amounts falling due after one year(89,802)(25,804)
Net assets25,53238,815
Capital and reserves
Called up share capital1,0001,000
Profit and loss account24,53237,815
Shareholders' funds25,53238,815
The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2024, and are signed on its behalf by:
DONOVAN, Michael Francis
Director
FELL, Olivia Catherine Williamson
Director

Registered Company No. 10695780
NEWCASTLE BEER GAS LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year31
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2365,114
Additions73,074
Disposals(13,548)
At 31 March 24124,640
Depreciation and impairment
At 01 April 2318,719
Charge for year22,971
On disposals(11,516)
At 31 March 2430,174
Net book value
At 31 March 2494,466
At 31 March 2346,395