2023-03-012024-02-282024-02-28false13652488BEER GOGGLES LTD2024-10-03iso4217:GBPxbrli:pure136524882023-03-01136524882024-02-28136524882023-03-012024-02-28136524882021-09-30136524882023-02-28136524882021-09-302023-02-2813652488bus:SmallEntities2023-03-012024-02-2813652488bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2813652488bus:FullAccounts2023-03-012024-02-2813652488bus:PrivateLimitedCompanyLtd2023-03-012024-02-2813652488core:WithinOneYear2024-02-2813652488core:AfterOneYear2024-02-2813652488core:WithinOneYear2023-02-2813652488core:AfterOneYear2023-02-2813652488core:ShareCapital2024-02-2813652488core:SharePremium2024-02-2813652488core:RevaluationReserve2024-02-2813652488core:OtherReservesSubtotal2024-02-2813652488core:RetainedEarningsAccumulatedLosses2024-02-2813652488core:ShareCapital2023-02-2813652488core:SharePremium2023-02-2813652488core:RevaluationReserve2023-02-2813652488core:OtherReservesSubtotal2023-02-2813652488core:RetainedEarningsAccumulatedLosses2023-02-2813652488core:LandBuildings2024-02-2813652488core:PlantMachinery2024-02-2813652488core:Vehicles2024-02-2813652488core:FurnitureFittings2024-02-2813652488core:OfficeEquipment2024-02-2813652488core:NetGoodwill2024-02-2813652488core:IntangibleAssetsOtherThanGoodwill2024-02-2813652488core:ListedExchangeTraded2024-02-2813652488core:UnlistedNon-exchangeTraded2024-02-2813652488core:LandBuildings2023-02-2813652488core:PlantMachinery2023-02-2813652488core:Vehicles2023-02-2813652488core:FurnitureFittings2023-02-2813652488core:OfficeEquipment2023-02-2813652488core:NetGoodwill2023-02-2813652488core:IntangibleAssetsOtherThanGoodwill2023-02-2813652488core:ListedExchangeTraded2023-02-2813652488core:UnlistedNon-exchangeTraded2023-02-2813652488core:LandBuildings2023-03-012024-02-2813652488core:PlantMachinery2023-03-012024-02-2813652488core:Vehicles2023-03-012024-02-2813652488core:FurnitureFittings2023-03-012024-02-2813652488core:OfficeEquipment2023-03-012024-02-2813652488core:NetGoodwill2023-03-012024-02-2813652488core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2813652488core:ListedExchangeTraded2023-03-012024-02-2813652488core:UnlistedNon-exchangeTraded2023-03-012024-02-2813652488core:MoreThanFiveYears2023-03-012024-02-2813652488core:Non-currentFinancialInstruments2024-02-2813652488core:Non-currentFinancialInstruments2023-02-2813652488dpl:CostSales2023-03-012024-02-2813652488dpl:DistributionCosts2023-03-012024-02-2813652488core:LandBuildings2023-03-012024-02-2813652488core:PlantMachinery2023-03-012024-02-2813652488core:Vehicles2023-03-012024-02-2813652488core:FurnitureFittings2023-03-012024-02-2813652488core:OfficeEquipment2023-03-012024-02-2813652488dpl:AdministrativeExpenses2023-03-012024-02-2813652488core:NetGoodwill2023-03-012024-02-2813652488core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2813652488dpl:GroupUndertakings2023-03-012024-02-2813652488dpl:ParticipatingInterests2023-03-012024-02-2813652488dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2813652488core:ListedExchangeTraded2023-03-012024-02-2813652488dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2813652488core:UnlistedNon-exchangeTraded2023-03-012024-02-2813652488dpl:CostSales2021-09-302023-02-2813652488dpl:DistributionCosts2021-09-302023-02-2813652488core:LandBuildings2021-09-302023-02-2813652488core:PlantMachinery2021-09-302023-02-2813652488core:Vehicles2021-09-302023-02-2813652488core:FurnitureFittings2021-09-302023-02-2813652488core:OfficeEquipment2021-09-302023-02-2813652488dpl:AdministrativeExpenses2021-09-302023-02-2813652488core:NetGoodwill2021-09-302023-02-2813652488core:IntangibleAssetsOtherThanGoodwill2021-09-302023-02-2813652488dpl:GroupUndertakings2021-09-302023-02-2813652488dpl:ParticipatingInterests2021-09-302023-02-2813652488dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-302023-02-2813652488core:ListedExchangeTraded2021-09-302023-02-2813652488dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-302023-02-2813652488core:UnlistedNon-exchangeTraded2021-09-302023-02-2813652488core:NetGoodwill2024-02-2813652488core:IntangibleAssetsOtherThanGoodwill2024-02-2813652488core:LandBuildings2024-02-2813652488core:PlantMachinery2024-02-2813652488core:Vehicles2024-02-2813652488core:FurnitureFittings2024-02-2813652488core:OfficeEquipment2024-02-2813652488core:AfterOneYear2024-02-2813652488core:WithinOneYear2024-02-2813652488core:ListedExchangeTraded2024-02-2813652488core:UnlistedNon-exchangeTraded2024-02-2813652488core:ShareCapital2024-02-2813652488core:SharePremium2024-02-2813652488core:RevaluationReserve2024-02-2813652488core:OtherReservesSubtotal2024-02-2813652488core:RetainedEarningsAccumulatedLosses2024-02-2813652488core:NetGoodwill2023-02-2813652488core:IntangibleAssetsOtherThanGoodwill2023-02-2813652488core:LandBuildings2023-02-2813652488core:PlantMachinery2023-02-2813652488core:Vehicles2023-02-2813652488core:FurnitureFittings2023-02-2813652488core:OfficeEquipment2023-02-2813652488core:AfterOneYear2023-02-2813652488core:WithinOneYear2023-02-2813652488core:ListedExchange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BEER GOGGLES LTD

Registered Number
13652488
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2024

BEER GOGGLES LTD
Company Information
for the period from 1 March 2023 to 28 February 2024

Directors

Corinne Gill
Daljit Singh Gill

Registered Address

132 Gresley Wood Road
Church Gresley
Swadlincote
DE11 9QP

Registered Number

13652488 (England and Wales)
BEER GOGGLES LTD
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets324,50024,500
Tangible assets449,53859,656
74,03884,156
Current assets
Debtors20,71210,882
Cash at bank and on hand6,669192
27,38111,074
Creditors amounts falling due within one year5(90,504)(68,809)
Net current assets (liabilities)(63,123)(57,735)
Total assets less current liabilities10,91526,421
Creditors amounts falling due after one year6(16,283)(23,717)
Net assets(5,368)2,704
Capital and reserves
Called up share capital100100
Profit and loss account(5,468)2,604
Shareholders' funds(5,368)2,704
The financial statements were approved and authorised for issue by the Board of Directors on 3 October 2024, and are signed on its behalf by:
Corinne Gill
Director
Daljit Singh Gill
Director

Registered Company No. 13652488
BEER GOGGLES LTD
Notes to the Financial Statements
for the period ended 28 February 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.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:
2.Average number of employees

20242023
Average number of employees during the year27
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 March 2324,50024,500
At 28 February 2424,50024,500
Net book value
At 28 February 2424,50024,500
At 28 February 2324,50024,500
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 March 23-36,71225,0001,70941363,834
Additions-188-5662721,026
At 28 February 24-36,90025,0002,27568564,860
Depreciation and impairment
At 01 March 23-4,178---4,178
Charge for year-6,5165,00042522112,162
Other adjustments(1,018)----(1,018)
At 28 February 24(1,018)10,6945,00042522115,322
Net book value
At 28 February 241,01826,20620,0001,85046449,538
At 28 February 23-32,53425,0001,70941359,656
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,935-
Bank borrowings and overdrafts3,430-
Taxation and social security41,79351,145
Other creditors38,73616,164
Accrued liabilities and deferred income6101,500
Total90,50468,809
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,28323,717
Total16,28323,717