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Logo On Report
Registered Number: 11938703
England and Wales

 

 

 

BLACKEDGE CASK & CRAFT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,812    10,476 
8,812    10,476 
Current assets      
Stocks 5,249    4,368 
Debtors 12,000    15,560 
Cash at bank and in hand 18,570    26,183 
35,819    46,111 
Creditors: amount falling due within one year (28,355)   (29,756)
Net current assets 7,464    16,355 
 
Total assets less current liabilities 16,276    26,831 
Creditors: amount falling due after more than one year (16,206)   (26,206)
Net assets 70    625 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 68    623 
Shareholders' funds 70    625 
 


For the year ended 30 April 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 12 November 2024 and were signed on its behalf by:


-------------------------------
Wayne Roper Roper
Director
1
General Information
Blackedge Cask & Craft Ltd is a private company, limited by shares, registered in England and Wales, registration number 11938703, 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:
Computer Equipment 33.33% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Plant and Machinery 10% Reducing Balance
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 3 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 1,778      991    2,769 
Additions 350        350 
Disposals      
At 30 April 2024 2,128      991    3,119 
Depreciation
At 01 May 2023 482    (8,402)   212    (7,708)
Charge for year 165    1,681    169    2,015 
On disposals      
At 30 April 2024 647    (6,721)   381    (5,693)
Net book values
Closing balance as at 30 April 2024 1,481    6,721    610    8,812 
Opening balance as at 01 May 2023 1,296    8,401    779    10,476 


4.

Share Capital

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

2