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Registered number: 08495962
Calverley's Brewery Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Day Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08495962
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,559 97,585
87,559 97,585
CURRENT ASSETS
Stocks 5 7,000 10,000
Debtors 6 2,564 49,771
Cash at bank and in hand 36,956 36,562
46,520 96,333
Creditors: Amounts Falling Due Within One Year 7 (237,252 ) (267,279 )
NET CURRENT ASSETS (LIABILITIES) (190,732 ) (170,946 )
TOTAL ASSETS LESS CURRENT LIABILITIES (103,173 ) (73,361 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,636 ) (18,541 )
NET LIABILITIES (119,809 ) (91,902 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (119,810 ) (91,903 )
SHAREHOLDERS' FUNDS (119,809) (91,902)
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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.
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 Samuel Calverley
Director
Mr Thomas Calverley
Director
28/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Calverley's Brewery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08495962 . The registered office is 3 Sorbus Walk, 245 Milton Road, Cambridge, CB4 1XQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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 10% Reducing Balance Method
Plant & Machinery 15% Reducing Balance Method
Motor Vehicles 3 Years Streight Line Method
Fixtures & Fittings 3 Years Streight Line Method
Computer Equipment 3 Years Streight Line Method
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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.
2.6. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different fromthose in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 5)
11 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 72,548 90,647 3,732 3,898
Additions - 2,876 - -
As at 30 April 2024 72,548 93,523 3,732 3,898
Depreciation
As at 1 May 2023 21,346 46,166 3,732 2,269
Provided during the period 5,120 7,103 - 928
As at 30 April 2024 26,466 53,269 3,732 3,197
Net Book Value
As at 30 April 2024 46,082 40,254 - 701
As at 1 May 2023 51,202 44,481 - 1,629
Computer Equipment Total
£ £
Cost
As at 1 May 2023 2,175 173,000
Additions 689 3,565
As at 30 April 2024 2,864 176,565
Depreciation
As at 1 May 2023 1,902 75,415
Provided during the period 440 13,591
As at 30 April 2024 2,342 89,006
Net Book Value
As at 30 April 2024 522 87,559
As at 1 May 2023 273 97,585
5. Stocks
2024 2023
£ £
Stock 7,000 10,000
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,564 6,768
Prepayments and accrued income - 146
Other debtors - 26,343
Corporation tax recoverable assets - 16,514
2,564 49,771
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 25,366 40,949
Bank loans and overdrafts 95,760 94,876
Other taxes and social security 536 930
VAT 14,371 9,511
Net wages 7,234 -
Other creditors 720 37,679
Directors' loan accounts 93,265 83,334
237,252 267,279
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The controlling parties are S Calverley and T Calverley.
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