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Registered number: 09252476


LONG ARM BREWING CO LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 FEBRUARY 2024

 
LONG ARM BREWING CO LIMITED
REGISTERED NUMBER: 09252476

STATEMENT OF FINANCIAL POSITION
AS AT 25 FEBRUARY 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 3 
613
613

  
613
613

Total assets less current liabilities
  
 
 
613
 
 
613

Net assets
  
613
613


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
611
611

  
613
613


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




E W J Martin
Director

Date: 19 November 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LONG ARM BREWING CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 FEBRUARY 2024

1.


General information

Long Arm Brewing Co Limited is a private company, limited by shares and incorporated and domiciled in England and Wales.
The registered office of the Company is 10 Queen Street Place, London, EC4R 1AG. Its principal place of business is 3 Hatton Wall, London, EC1N 8HX. 
The Company is registered in England and Wales, registered number 09252476.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

 
2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
613
613

613
613



4.


Related party transactions

The Company has taken advantage of exemptions available under Section 33.11 in relation to disclosure of transations with group companies. These are included within the consolidated accounts as prepared by its ultimate parent company, ETM Group Holdings Limited. 

Page 2

 
LONG ARM BREWING CO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 FEBRUARY 2024

5.


Controlling party

The immediate parent undertaking is ETM Group Limited.
The parent of the smallest and largest group preparing consolidated accounts is ETM Group Holdings Limited, a company registered in England and Wales. Consolidated financial statements are available from their registered office, 10 Queen Street Place, London, EC4R 1AG. 
There is no ultimate controlling party.

6.


Auditors' information

The auditors' report on the financial statements for the year ended 25 February 2024 was unqualified.

The audit report was signed on 19 November 2024 by Jessica Edwards (Senior Statutory Auditor) on behalf of HaysMac LLP.

Page 3