Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 16 January 2023 false 1 February 2024 31 January 2025 31 January 2025 14594376 Mr John Orr Mr Lewis Hanger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14594376 2024-01-31 14594376 2025-01-31 14594376 2024-02-01 2025-01-31 14594376 frs-core:FurnitureFittings 2024-02-01 2025-01-31 14594376 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 14594376 frs-core:PlantMachinery 2024-02-01 2025-01-31 14594376 frs-core:ShareCapital 2025-01-31 14594376 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14594376 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14594376 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 14594376 frs-bus:SmallEntities 2024-02-01 2025-01-31 14594376 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14594376 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 14594376 frs-bus:Director1 2024-02-01 2025-01-31 14594376 frs-bus:Director2 2024-02-01 2025-01-31 14594376 frs-countries:EnglandWales 2024-02-01 2025-01-31 14594376 2023-01-15 14594376 2024-01-31 14594376 2023-01-16 2024-01-31 14594376 frs-core:ShareCapital 2024-01-31 14594376 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 14594376
Chislet Brewery Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 14594376
31 January 2025 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,262 12,250
15,262 12,250
CURRENT ASSETS
Stocks 7,727 4,176
Debtors 2,525 751
Cash at bank and in hand 3,699 236
13,951 5,163
Creditors: Amounts Falling Due Within One Year (26,577 ) (18,913 )
NET CURRENT ASSETS (LIABILITIES) (12,626 ) (13,750 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,636 (1,500 )
NET ASSETS/(LIABILITIES) 2,636 (1,500 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 2,536 (1,600 )
SHAREHOLDERS' FUNDS 2,636 (1,500)
For the year ending 31 January 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr John Orr
Director
02/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
Chislet Brewery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14594376 . The registered office is Unit 32 Chislet Business Park, Chislet, Canterbury, Kent, CT3 4BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2%
Plant & Machinery 20%
Fixtures & Fittings 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 February 2024 14,235
Additions 5,866
As at 31 January 2025 20,101
Depreciation
As at 1 February 2024 1,985
Provided during the period 2,854
As at 31 January 2025 4,839
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 January 2025 15,262
As at 1 February 2024 12,250
5. Share Capital
31 January 2025 31 January 2024
£ £
Allotted, Called up and fully paid 100 100
6. Reserves
Profit and loss account
The profit and loss account includes all current and prior period retained profits and losses.
7. Related Party Transactions
At the year end, the company owed key personnel £26,078 (2024: £18,913). This amount was unsecured, interest free and repayable on demand. 
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