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REGISTERED NUMBER: 07682270 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Green Mill Brewery Limited

Green Mill Brewery Limited (Registered number: 07682270)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Green Mill Brewery Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: MD Wild
Mrs Y Wild
P Wild





SECRETARY:





REGISTERED OFFICE: 2 Market Street
Broadbottom
Hyde
Cheshire
SK14 6AX





REGISTERED NUMBER: 07682270 (England and Wales)





ACCOUNTANTS: Calderbrook House Ltd
Trent Industrial Estate
Shaw
Oldham
Greater Manchester
OL2 7UT

Green Mill Brewery Limited (Registered number: 07682270)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 168,591 169,805
168,591 169,805

CURRENT ASSETS
Stocks 970 1,022
Cash at bank and in hand 12,591 16,137
13,561 17,159
CREDITORS
Amounts falling due within one year 6 185,434 188,426
NET CURRENT LIABILITIES (171,873 ) (171,267 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,282

)

(1,462

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,382 ) (1,562 )
SHAREHOLDERS' FUNDS (3,282 ) (1,462 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2025 and were signed on its behalf by:




P Wild - Director



MD Wild - Director


Green Mill Brewery Limited (Registered number: 07682270)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Green Mill Brewery 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 0, is being amortised evenly over its estimated useful life of nil 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Green Mill Brewery Limited (Registered number: 07682270)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 20,000
AMORTISATION
At 1 July 2023
and 30 June 2024 20,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023
and 30 June 2024 161,707 21,203 3,000 542 186,452
DEPRECIATION
At 1 July 2023 - 13,800 2,305 542 16,647
Charge for year - 1,110 104 - 1,214
At 30 June 2024 - 14,910 2,409 542 17,861
NET BOOK VALUE
At 30 June 2024 161,707 6,293 591 - 168,591
At 30 June 2023 161,707 7,403 695 - 169,805

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 1 2
Tax - 959
VAT 82 824
Other creditors 133,990 133,990
Directors' current accounts 50,361 51,651
Accrued expenses 1,000 1,000
185,434 188,426