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Company Registration No. 13363637 (England and Wales)
Beer And Bird Ltd Unaudited accounts for the year ended 30 April 2024
Beer And Bird Ltd Unaudited accounts Contents
Page
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Beer And Bird Ltd Company Information for the year ended 30 April 2024
Directors
Mr T C F Hanson Mr S E M Hanson Mr P U Hanson
Company Number
13363637 (England and Wales)
Registered Office
Lowin House Tregolls Road Truro Cornwall TR1 2NA England
Accountants
Perfect Sums Bookkeeping and Accounts Ltd
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Beer And Bird Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
27,300 
31,200 
Tangible assets
96,271 
102,390 
123,571 
133,590 
Current assets
Inventories
10,776 
13,353 
Cash at bank and in hand
10,706 
23,977 
21,482 
37,330 
Creditors: amounts falling due within one year
(120,118)
(109,523)
Net current liabilities
(98,636)
(72,193)
Total assets less current liabilities
24,935 
61,397 
Creditors: amounts falling due after more than one year
(39,945)
(60,000)
Provisions for liabilities
Deferred tax
(21,934)
(22,996)
Net liabilities
(36,944)
(21,599)
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
(36,947)
(21,602)
Shareholders' funds
(36,944)
(21,599)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2025 and were signed on its behalf by
Mr T C F Hanson Director Company Registration No. 13363637
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Beer And Bird Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Beer And Bird Ltd is a private company, limited by shares, registered in England and Wales, registration number 13363637. The registered office is Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% Reducing Balance
Computer equipment
20% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
39,000 
At 30 April 2024
39,000 
Amortisation
At 1 May 2023
7,800 
Charge for the year
3,900 
At 30 April 2024
11,700 
Net book value
At 30 April 2024
27,300 
At 30 April 2023
31,200 
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Beer And Bird Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
570 
123,965 
124,535 
Additions
- 
4,542 
4,542 
At 30 April 2024
570 
128,507 
129,077 
Depreciation
At 1 May 2023
63 
22,082 
22,145 
Charge for the year
102 
10,559 
10,661 
At 30 April 2024
165 
32,641 
32,806 
Net book value
At 30 April 2024
405 
95,866 
96,271 
At 30 April 2023
507 
101,883 
102,390 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,725 
- 
VAT
17,579 
26,032 
Trade creditors
18,008 
20,695 
Taxes and social security
55 
(4,712)
Other creditors
4 
- 
Loans from directors
70,997 
61,548 
Accruals
1,750 
5,960 
120,118 
109,523 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
39,945 
60,000 
8
Average number of employees
During the year the average number of employees was 18 (2023: 18).
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