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Registered Number: 14420888
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 29 February 2024

for

SILENT BREW CO. LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 95,061   
95,061   
Current assets      
Debtors 4 1,050    39,768 
Cash at bank and in hand 19,447    292 
20,497    40,060 
Creditors: amount falling due within one year 5 (104,712)   (40,375)
Net current assets (84,215)   (315)
 
Total assets less current liabilities 10,846    (315)
Creditors: amount falling due after more than one year 6 (20,000)  
Net assets (9,154)   (315)
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account (9,254)   (415)
Shareholders' funds (9,154)   (315)
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 21 November 2024 and were signed by:


-------------------------------
A M Kenworthy
Director
1
General Information
Silent Brew Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 14420888, registration address Unit 8, Tongue Lane Industrial Estate, Stone Bench Way, Buxton, Derbyshire, SK17 7LZ.

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)
Going concern basis
The company will start to receive income in the next financial year, and that it is well placed to manage its business risks successfully. The company is currently being funded by an associated company to enable it to be fully operational for the foreseeable future and that funding will continue until the company is fully functional. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
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:
Land and Buildings 10% Reducing Balance
Plant and Machinery 15% Reducing Balance
2.

Average number of employees


Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Total
  £   £   £
At 01 March 2023    
Additions 7,119    95,214    102,333 
Disposals    
At 29 February 2024 7,119    95,214    102,333 
Depreciation
At 01 March 2023    
Charge for year 122    7,150    7,272 
On disposals    
At 29 February 2024 122    7,150    7,272 
Net book values
Closing balance as at 29 February 2024 6,997    88,064    95,061 
Opening balance as at 01 March 2023    


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income   39,768 
VAT 1,050   
1,050    39,768 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 500   
Accrued Expenses 750    400 
Other Creditors 76,562    39,975 
Directors' Current Accounts 26,900   
104,712    40,375 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 20,000   
20,000   

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
P & A Kenworthy20,000 20,000 
Diverse Beers Ltd36,587 39,975 76,562 39,975 

Moneys have been loaned in the ordinary course of business. The loan is interest free and repayable on demand.
2