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REGISTERED NUMBER: 06207495 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

The Hop Kettle Brewing Company Limited

The Hop Kettle Brewing Company Limited (Registered number: 06207495)






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


The Hop Kettle Brewing Company Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: T D M Gee
S.T. Gee





REGISTERED OFFICE: Unit 4
Newcombe Drive
Hawksworth Industrial Estate
Swindon
Wiltshire
SN2 1DZ





REGISTERED NUMBER: 06207495 (England and Wales)





ACCOUNTANTS: Chris Vaughan
Accountants
195 Ermin Street
Swindon
Wiltshire
SN3 4NA

The Hop Kettle Brewing Company Limited (Registered number: 06207495)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 326,299 269,549

CURRENT ASSETS
Stocks 110,476 110,719
Debtors 5 64,115 77,047
Investments 6 17,001 17,001
Cash at bank 39,786 69,140
231,378 273,907
CREDITORS
Amounts falling due within one year 7 235,014 130,275
NET CURRENT (LIABILITIES)/ASSETS (3,636 ) 143,632
TOTAL ASSETS LESS CURRENT
LIABILITIES

322,663

413,181

CREDITORS
Amounts falling due after more than one
year

8

-

4,439
NET ASSETS 322,663 408,742

CAPITAL AND RESERVES
Called up share capital 9 1,575,360 1,575,360
Share premium 972,837 972,837
Retained earnings (2,225,534 ) (2,139,455 )
SHAREHOLDERS' FUNDS 322,663 408,742

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.

The Hop Kettle Brewing Company Limited (Registered number: 06207495)

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 5 February 2025 and were signed on its behalf by:





T D M Gee - Director


The Hop Kettle Brewing Company Limited (Registered number: 06207495)

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

1. STATUTORY INFORMATION

The Hop Kettle 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.
Plant and machinery etc - 20% on cost and 20% 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.

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.

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 28 (2023 - 25 ) .

The Hop Kettle Brewing Company Limited (Registered number: 06207495)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 951,899
Additions 147,232
At 30 September 2024 1,099,131
DEPRECIATION
At 1 October 2023 682,350
Charge for year 90,482
At 30 September 2024 772,832
NET BOOK VALUE
At 30 September 2024 326,299
At 30 September 2023 269,549

5. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 23,481 37,390
Amounts owed by group undertakings 16,105 4,741
Other debtors 24,529 16,252
64,115 58,383

Amounts falling due after more than one year:
Amounts owed by group undertakings - 18,664

Aggregate amounts 64,115 77,047

6. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
Shares in group undertakings 17,001 17,001

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Finance leases 4,439 6,658
Trade creditors 70,229 122,082
Taxation and social security 22,913 -
Other creditors 137,433 1,535
235,014 130,275

The Hop Kettle Brewing Company Limited (Registered number: 06207495)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Finance leases - 4,439

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2,009,392 Ordinary 0.50 50,000 50,000
100,000 "A" Ordinary 0.50 1,004,696 1,004,696
1,482,652 Ordinary 0.25 520,664 520,664
1,575,360 1,575,360

All issued shares rank pari passu.

10. RELATED PARTY DISCLOSURES

1.The company holds 100%.of the issued share capital of Crafty Hop Bars Limited, a company
incorporated in England.

At the balance sheet date the company was owed £16105.

2. A.Gee, the wife of S. Gee, and the mother of T. Gee (both directors of the company), has advanced a
loan of £50000 to the company. This loan is repayable on demand . Interest at a rate of 5% per annum is
payable on the outstanding balance.
During the financial year interest of £2292 interest was charged on the loan, and £4289 was repaid.
£45711 remained outstanding at the balance sheet date.

3. T.Gee, a director of the company has advanced a loan of £10000 to the company. The loan is repayable
on demand. Interest at a rate of 6% per annum is payable on the outstanding balance.
During the financial year interest of £550 was charged on the loan and no repayments were made.
£10132 remained outstanding at the balance sheet date..

4. S. Gee, a director of the company has advanced a loan of £80000 to the company. The loan is repayable on demand and is interest-free.
£80000 remained outstanding at the balance sheet date.

11. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors. No individual exercises overall control.