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REGISTERED NUMBER: 09200052 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Brewster Inns Limited
Trading as
The Bell

Brewster Inns Limited (Registered number: 09200052)
Trading as The Bell






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brewster Inns Limited
Trading as The Bell

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R Brewster
Ms S Brewster





SECRETARY:





REGISTERED OFFICE: Unit 14
Elgar Business Centre
Moseley Road
Worcester
Worcestershire
WR2 6NJ





REGISTERED NUMBER: 09200052 (England and Wales)





ACCOUNTANTS: SW&A Accountants
Unit 14
Elgar Business Centre
Moseley Road
Worcester
Worcestershire
WR2 6NJ

Brewster Inns Limited (Registered number: 09200052)
Trading as The Bell

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,217 7,619

CURRENT ASSETS
Stocks 9,501 11,813
Debtors 5 - 112
Cash at bank 100,021 75,109
109,522 87,034
CREDITORS
Amounts falling due within one year 6 49,930 39,289
NET CURRENT ASSETS 59,592 47,745
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,809

55,364

PROVISIONS FOR LIABILITIES 1,364 1,532
NET ASSETS 64,445 53,832

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64,345 53,732
64,445 53,832

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

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

Brewster Inns Limited (Registered number: 09200052)
Trading as The Bell

Balance Sheet - continued
30 September 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 26 March 2025 and were signed on its behalf by:




R Brewster - Director



Ms S Brewster - Director


Brewster Inns Limited (Registered number: 09200052)
Trading as The Bell

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

1. STATUTORY INFORMATION

Brewster Inns 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.
Plant and machinery etc - 33% on reducing balance, 20% on reducing balance and 15% on reducing balance

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.

Brewster Inns Limited (Registered number: 09200052)
Trading as The Bell

Notes to the Financial Statements - continued
for the Year Ended 30 September 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 9 (2023 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 23,244
DEPRECIATION
At 1 October 2023 15,625
Charge for year 1,402
At 30 September 2024 17,027
NET BOOK VALUE
At 30 September 2024 6,217
At 30 September 2023 7,619

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors - 112

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 7,391 4,626
Taxation and social security 42,273 33,581
Other creditors 266 1,082
49,930 39,289