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REGISTERED NUMBER: 13545559 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2024

FOR

BLACK BREW LIMITED

BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK BREW LIMITED

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTORS: M Swart
D R Swart





SECRETARY: M Swart





REGISTERED OFFICE: Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU





REGISTERED NUMBER: 13545559 (England and Wales)





ACCOUNTANTS: the dt group
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 14,665 16,760
Tangible assets 5 24,332 32,442
38,997 49,202

CURRENT ASSETS
Stocks 530 2,189
Debtors 6 3,497 3,853
Cash at bank 874 1,978
4,901 8,020
CREDITORS
Amounts falling due within one year 7 118,927 116,041
NET CURRENT LIABILITIES (114,026 ) (108,021 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(75,029

)

(58,819

)

PROVISIONS FOR LIABILITIES 6,083 8,111
NET LIABILITIES (81,112 ) (66,930 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (81,212 ) (67,030 )
SHAREHOLDERS' FUNDS (81,112 ) (66,930 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)

BALANCE SHEET - continued
31 August 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 28 April 2025 and were signed on its behalf by:





M Swart - Director


BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Black Brew 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The directors have assessed the company's future projections and cash flow forecasts and believe that the going concern basis of preperation remains appropriate.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill are being amortised evenly over their estimated useful life of ten years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor Vehicles - 25% 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.


BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2023
and 31 August 2024 20,950
AMORTISATION
At 1 September 2023 4,190
Charge for year 2,095
At 31 August 2024 6,285
NET BOOK VALUE
At 31 August 2024 14,665
At 31 August 2023 16,760

BLACK BREW LIMITED (REGISTERED NUMBER: 13545559)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 57,675
DEPRECIATION
At 1 September 2023 25,233
Charge for year 8,110
At 31 August 2024 33,343
NET BOOK VALUE
At 31 August 2024 24,332
At 31 August 2023 32,442

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,497 3,853

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 118,927 116,041

8. GOING CONCERN

The company and the director(s) are committed to finding a viable solution to support the company's trading in the future, and on that basis the company is considered a going concern.