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REGISTERED NUMBER: 10710100 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Leigh On Sea Brewing Company Limited

Leigh On Sea Brewing Company Limited (Registered number: 10710100)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Leigh On Sea Brewing Company Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: G Tredgett
D Whitford
M Downey





REGISTERED OFFICE: 35 Progress Road
Leigh on Sea
Essex
SS9 5PR





REGISTERED NUMBER: 10710100 (England and Wales)





ACCOUNTANTS: Butlers Chartered Accountants
1434 London Road
Leigh on Sea
Essex
SS9 2UL

Leigh On Sea Brewing Company Limited (Registered number: 10710100)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 119,531 135,967
Investments 5 35 35
119,566 136,002

CURRENT ASSETS
Stocks 45,678 37,916
Debtors 6 17,914 27,738
Cash at bank and in hand 11,373 14,952
74,965 80,606
CREDITORS
Amounts falling due within one year 7 143,017 92,693
NET CURRENT LIABILITIES (68,052 ) (12,087 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,514

123,915

CREDITORS
Amounts falling due after more than one
year

8

19,075

29,116
NET ASSETS 32,439 94,799

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 135,900 135,900
Retained earnings (103,561 ) (41,201 )
SHAREHOLDERS' FUNDS 32,439 94,799

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

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

Leigh On Sea Brewing Company Limited (Registered number: 10710100)

Balance Sheet - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 January 2025 and were signed on its behalf by:





G Tredgett - Director


Leigh On Sea Brewing Company Limited (Registered number: 10710100)

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

1. STATUTORY INFORMATION

Leigh On Sea Brewing Company 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.

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 - in accordance with the property
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leigh On Sea Brewing Company Limited (Registered number: 10710100)

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

2. ACCOUNTING POLICIES - continued

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 18 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 31,485 197,312 7,419
Additions - 1,229 480
Disposals - - -
At 30 April 2024 31,485 198,541 7,899
DEPRECIATION
At 1 May 2023 26,999 79,268 2,843
Charge for year 1,206 11,927 1,264
Eliminated on disposal - - -
At 30 April 2024 28,205 91,195 4,107
NET BOOK VALUE
At 30 April 2024 3,280 107,346 3,792
At 30 April 2023 4,486 118,044 4,576

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 11,195 3,580 250,991
Additions - - 1,709
Disposals (1,375 ) - (1,375 )
At 30 April 2024 9,820 3,580 251,325
DEPRECIATION
At 1 May 2023 3,057 2,857 115,024
Charge for year 2,455 520 17,372
Eliminated on disposal (602 ) - (602 )
At 30 April 2024 4,910 3,377 131,794
NET BOOK VALUE
At 30 April 2024 4,910 203 119,531
At 30 April 2023 8,138 723 135,967

Leigh On Sea Brewing Company Limited (Registered number: 10710100)

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

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 May 2023
and 30 April 2024 35
NET BOOK VALUE
At 30 April 2024 35
At 30 April 2023 35

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 15,847 25,706
Other debtors 2,067 2,032
17,914 27,738

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 9) 10,042 7,364
Trade creditors 20,156 10,210
Taxation and social security 33,416 20,068
Other creditors 79,403 55,051
143,017 92,693

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 9) 19,075 29,116

9. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,042 7,364

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,298 10,042

Amounts falling due between two and five years:
Bank loans - 2-5 years 8,777 19,074