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REGISTERED NUMBER: 04981692 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

BEERCOCKS LIMITED

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


BEERCOCKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: R V Beercock
B G Beercock
S R E Beercock





SECRETARY: B G Beercock





REGISTERED OFFICE: 154 Newland Avenue
Hull
East Yorkshire
HU5 2NN





REGISTERED NUMBER: 04981692 (England and Wales)





ACCOUNTANTS: Cheetham Allen
Chartered Accountants
17 Wright Street
Hull
East Yorkshire
HU2 8HU

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,800 6,000
Tangible assets 5 18,540 38,384
Investments 6 1,005,000 1,005,000
1,028,340 1,049,384

CURRENT ASSETS
Debtors 7 238,441 414,315
Cash at bank and in hand 4,230 152,125
242,671 566,440
CREDITORS
Amounts falling due within one year 8 428,002 349,887
NET CURRENT (LIABILITIES)/ASSETS (185,331 ) 216,553
TOTAL ASSETS LESS CURRENT
LIABILITIES

843,009

1,265,937

CREDITORS
Amounts falling due after more than one
year

9

(36,833

)

(70,833

)

PROVISIONS FOR LIABILITIES 10 (1,809 ) (775 )
NET ASSETS 804,367 1,194,329

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 803,367 1,193,329
SHAREHOLDERS' FUNDS 804,367 1,194,329

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

BALANCE SHEET - continued
30TH APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th November 2024 and were signed on its behalf by:





R V Beercock - Director


BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Beercocks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE 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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

INVESTMENTS IN ASSOCIATES
Investments in associate undertakings are recognised at cost.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 from those 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.

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2023 - 60 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 12,000
AMORTISATION
At 1st May 2023 6,000
Charge for year 1,200
At 30th April 2024 7,200
NET BOOK VALUE
At 30th April 2024 4,800
At 30th April 2023 6,000

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 44,170 52,647 56,755 46,977 200,549
Additions - - - 8,082 8,082
Disposals - - (56,755 ) - (56,755 )
At 30th April 2024 44,170 52,647 - 55,059 151,876
DEPRECIATION
At 1st May 2023 44,170 44,201 43,286 30,508 162,165
Charge for year - 2,836 1,694 11,621 16,151
Eliminated on disposal - - (44,980 ) - (44,980 )
At 30th April 2024 44,170 47,037 - 42,129 133,336
NET BOOK VALUE
At 30th April 2024 - 5,610 - 12,930 18,540
At 30th April 2023 - 8,446 13,469 16,469 38,384

6. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1st May 2023
and 30th April 2024 1,005,000
NET BOOK VALUE
At 30th April 2024 1,005,000
At 30th April 2023 1,005,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 45,414 118,998
Other debtors 193,027 295,317
238,441 414,315

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 162,862 34,000
Trade creditors 50,037 60,136
Taxation and social security 139,126 211,852
Other creditors 75,977 43,899
428,002 349,887

BEERCOCKS LIMITED (REGISTERED NUMBER: 04981692)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 36,833 70,833

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,809 775

Deferred
tax
£   
Balance at 1st May 2023 775
Accelerated capital allowances 1,034
Balance at 30th April 2024 1,809

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2024 and 30th April 2023:

2024 2023
£    £   
R V Beercock
Balance outstanding at start of year 241,333 -
Amounts advanced 163,446 241,333
Amounts repaid (241,333 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 163,446 241,333