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Company Registration No. 10725187 (England and Wales)
ORCHARD ROAD BREWERY LIMITED Unaudited accounts for the year ended 30 April 2024
ORCHARD ROAD BREWERY LIMITED Unaudited accounts Contents
Page
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ORCHARD ROAD BREWERY LIMITED Company Information for the year ended 30 April 2024
Director
DAVID IAN CLOUGH
Company Number
10725187 (England and Wales)
Registered Office
81 ORCHARD ROAD DARLINGTON DL3 6HR UNITED KINGDOM
Accountants
Wecount Ltd Business Central 2 Union Square Darlington County Durham DL1 1GL
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ORCHARD ROAD BREWERY LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,436 
4,607 
Current assets
Inventories
4,729 
4,717 
Debtors
3,121 
8,916 
Cash at bank and in hand
4,400 
3,159 
12,250 
16,792 
Creditors: amounts falling due within one year
(25,110)
(30,003)
Net current liabilities
(12,860)
(13,211)
Net liabilities
(9,424)
(8,604)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(9,524)
(8,704)
Shareholders' funds
(9,424)
(8,604)
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 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 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 and authorised for issue on 30 January 2025 and were signed on its behalf by
DAVID IAN CLOUGH Director Company Registration No. 10725187
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ORCHARD ROAD BREWERY LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
ORCHARD ROAD BREWERY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10725187. The registered office is 81 ORCHARD ROAD, DARLINGTON, DL3 6HR, UNITED KINGDOM.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
A: 20% Straight Line, B: 50% Straight Line, 25% Reducing Balance
Fixtures & fittings
A: 20% Straight Line, B: 33% Straight Line
Computer equipment
A: 33% Straight Line, B: 50% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Going concern
Although the liabilities exceed the assets of the company by £9,424, the Director considers that it is appropriate to prepare the accounts on a going concern basis and has pledged to continue to support the company.
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ORCHARD ROAD BREWERY LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
18,066 
5,162 
5,445 
28,673 
Additions
247 
158 
266 
671 
At 30 April 2024
18,313 
5,320 
5,711 
29,344 
Depreciation
At 1 May 2023
14,144 
5,010 
4,912 
24,066 
Charge for the year
1,381 
108 
353 
1,842 
At 30 April 2024
15,525 
5,118 
5,265 
25,908 
Net book value
At 30 April 2024
2,788 
202 
446 
3,436 
At 30 April 2023
3,922 
152 
533 
4,607 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,975 
7,171 
Accrued income and prepayments
1,146 
1,745 
3,121 
8,916 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
12,912 
18,556 
VAT
4,604 
4,781 
Trade creditors
3,723 
5,001 
Taxes and social security
(29)
285 
Other creditors
687 
280 
Loans from directors
3,055 
788 
Accruals
158 
312 
25,110 
30,003 
7
Loans to directors
The Director is owed the sum of £3,055. This amount is interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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