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Registered number: 08493801
Hammerton Brewery Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Rodliffe Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08493801
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 76,789 121,047
76,789 121,047
CURRENT ASSETS
Stocks 5 107,026 109,894
Debtors 6 217,743 144,867
Cash at bank and in hand 133,549 148,793
458,318 403,554
Creditors: Amounts Falling Due Within One Year 7 (379,671 ) (450,597 )
NET CURRENT ASSETS (LIABILITIES) 78,647 (47,043 )
TOTAL ASSETS LESS CURRENT LIABILITIES 155,436 74,004
NET ASSETS 155,436 74,004
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Share premium account 57,872 57,872
Profit and Loss Account 95,564 14,132
SHAREHOLDERS' FUNDS 155,436 74,004
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lee Hammerton
Director
13/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hammerton Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08493801 . The registered office is Unit 8 & 9 Roman Way Industrial Estate, 149 Roman Way, London, London, N7 8XH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold -
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 13)
13 13
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 114,471 288,889 7,594 1,480 412,434
Additions - 4,473 - - 4,473
Disposals - - - (1,480 ) (1,480 )
As at 30 April 2024 114,471 293,362 7,594 - 415,427
Depreciation
As at 1 May 2023 65,110 218,683 7,594 - 291,387
Provided during the period 16,362 30,889 - - 47,251
As at 30 April 2024 81,472 249,572 7,594 - 338,638
Net Book Value
As at 30 April 2024 32,999 43,790 - - 76,789
As at 1 May 2023 49,361 70,206 - 1,480 121,047
5. Stocks
2024 2023
£ £
Stock 107,026 109,894
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 197,949 124,265
Prepayments and accrued income 19,794 20,602
217,743 144,867
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45,077 51,395
Corporation tax 39,861 6,469
Other taxes and social security 26,380 56,771
VAT 94,790 70,822
Net wages 682 4,203
Other creditors 104,903 173,150
...CONTINUED
Page 4
Page 5
Other Loans 44,636 40,578
Accruals and deferred income 22,924 23,513
Director's loan account 418 23,696
379,671 450,597
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 5