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Company Registration No. 12113955 (England and Wales)
AGAINST THE GRAIN CIDERY LTD Unaudited accounts for the year ended 31 July 2024
AGAINST THE GRAIN CIDERY LTD Unaudited accounts Contents
Page
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AGAINST THE GRAIN CIDERY LTD Company Information for the year ended 31 July 2024
Directors
Jonathan Lipfriend Simon Andrew Moss
Company Number
12113955 (England and Wales)
Registered Office
25 SUMMERSTOWN LONDON SW17 0BQ ENGLAND
Accountants
Williams Stanley and Co
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AGAINST THE GRAIN CIDERY LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,350 
17,149 
Current assets
Inventories
3,910 
3,910 
Debtors
22,888 
20,169 
Cash at bank and in hand
10 
2,249 
26,808 
26,328 
Creditors: amounts falling due within one year
(80,042)
(68,487)
Net current liabilities
(53,234)
(42,159)
Net liabilities
(36,884)
(25,010)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(36,984)
(25,110)
Shareholders' funds
(36,884)
(25,010)
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by
Jonathan Lipfriend Director Company Registration No. 12113955
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AGAINST THE GRAIN CIDERY LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
AGAINST THE GRAIN CIDERY LTD is a private company, limited by shares, registered in England and Wales, registration number 12113955. The registered office is 25 , SUMMERSTOWN , LONDON, SW17 0BQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
27,031 
Additions
4,685 
At 31 July 2024
31,716 
Depreciation
At 1 August 2023
9,882 
Charge for the year
5,484 
At 31 July 2024
15,366 
Net book value
At 31 July 2024
16,350 
At 31 July 2023
17,149 
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AGAINST THE GRAIN CIDERY LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,075 
11,076 
Amounts due from group undertakings etc.
9,492 
9,093 
Accrued income and prepayments
1,321 
- 
22,888 
20,169 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,800 
8,200 
VAT
2,585 
4,000 
Trade creditors
10,365 
82 
Taxes and social security
- 
(36)
Loans from directors
60,692 
55,641 
Accruals
600 
600 
80,042 
68,487 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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