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REGISTERED NUMBER: 05894115 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Arbor Ales Ltd

Arbor Ales Ltd (Registered number: 05894115)






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


Arbor Ales Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: J H Comer
Ms I M Oliver





REGISTERED OFFICE: 181 Easton Road
Bristol
BS5 0HQ





REGISTERED NUMBER: 05894115 (England and Wales)





ACCOUNTANTS: Chepstow Accountancy Services Limited

Arbor Ales Ltd (Registered number: 05894115)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 799,268 850,719

CURRENT ASSETS
Stocks 291,663 301,833
Debtors 5 279,220 319,285
Cash at bank and in hand 303,039 315,507
873,922 936,625
CREDITORS
Amounts falling due within one year 6 441,646 467,109
NET CURRENT ASSETS 432,276 469,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,231,544

1,320,235

CREDITORS
Amounts falling due after more than one
year

7

(180,501

)

(253,746

)

PROVISIONS FOR LIABILITIES (100,679 ) (102,245 )
NET ASSETS 950,364 964,244

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 950,354 964,234
950,364 964,244

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.

Arbor Ales Ltd (Registered number: 05894115)

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 21 May 2025 and were signed on its behalf by:




J H Comer - Director



Ms I M Oliver - Director


Arbor Ales Ltd (Registered number: 05894115)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Arbor Ales Ltd 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.
Land and buildings - 6% on cost
Plant and machinery etc - 25% on reducing balance 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Arbor Ales Ltd (Registered number: 05894115)

Notes to the Financial Statements - continued
for the Year Ended 31 August 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 16 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 439,458 1,047,200 1,486,658
Additions 35,797 26,984 62,781
Disposals - (67,166 ) (67,166 )
At 31 August 2024 475,255 1,007,018 1,482,273
DEPRECIATION
At 1 September 2023 63,964 571,975 635,939
Charge for year 14,738 72,873 87,611
Eliminated on disposal - (40,545 ) (40,545 )
At 31 August 2024 78,702 604,303 683,005
NET BOOK VALUE
At 31 August 2024 396,553 402,715 799,268
At 31 August 2023 375,494 475,225 850,719

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:
Plant and machinery
£
At 31 August 2024 47,787

At 31 August 2023 55,984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 275,344 319,285
Other debtors 3,876 -
279,220 319,285

Arbor Ales Ltd (Registered number: 05894115)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 65,392 65,392
Hire purchase contracts - 23,914
Trade creditors 91,204 124,512
Taxation and social security 283,250 247,254
Other creditors 1,800 6,037
441,646 467,109

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 147,234 212,626
Other creditors 33,267 41,120
180,501 253,746

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 212,626 278,018
Hire purchase contracts - 23,914
212,626 301,932

The bank loans are secured by a fixed and floating charge over the assets of the company. Hire purchase liabilities are secured on the assets to which they relate.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
J H Comer
Balance outstanding at start of year - -
Amounts advanced 1,888 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,888 -

Arbor Ales Ltd (Registered number: 05894115)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Ms I M Oliver
Balance outstanding at start of year - -
Amounts advanced 1,888 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,888 -