Registered number
01854870
Beer Exhibitions Limited
Filleted Accounts
31 July 2024
Beer Exhibitions Limited
Registered number: 01854870
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Current assets
Cash at bank and in hand 1,988 1,788
Creditors: amounts falling due within one year 3 (1,450) (1,250)
Net current assets 538 538
Total assets less current liabilities 538 538
Creditors: amounts falling due after more than one year 4 (500) (500)
Net assets 38 38
Capital and reserves
Called up share capital 38 38
Shareholders' funds 38 38
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Williams
Director
Approved by the board on 15 April 2025
Beer Exhibitions Limited
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared in accordance with Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006 (as applicable to companies subject to the small company regime).

The significant accounting policies applied in the preparation of these statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from festival activities, advertising, sponsorship and the sale of goods.

Festival income is recognised in the period during which the festival takes place and represents entrance fees and the sale of tokens for exchange for drinks.

Advertising and sponsorship revenue represents income for the sale of adverts in the festival programme and is recognised in the period of publication.

Revenue from the sale of goods is recognised at the point of sale.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 1,450 1,250
4 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors 500 500
5 Related party transactions
During the year charitable donations of £54,528 (2023-£49,486 ) were made to Farnham Lions Club (A Charitable Incorporated Organisation).
6 Other information
Beer Exhibitions Limited is a private company limited by shares and incorporated in England. Its registered office is:
The History Room at Farnham Pottery
Pottery Lane
Wrecclesham, Farnham
Surrey
GU10 4QJ
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