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REGISTERED NUMBER: 08710743 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2024

for

North Coast Cider Company Limited

North Coast Cider Company Limited (Registered number: 08710743)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


North Coast Cider Company Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: R W Harding
F M Harding





REGISTERED OFFICE: Norton Barton Farm Launcells
Bude
Cornwall
EX23 9LG





REGISTERED NUMBER: 08710743 (England and Wales)





ACCOUNTANTS: Peter Hodgson & Co.
Chartered Accountants
Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW

North Coast Cider Company Limited (Registered number: 08710743)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 13,503 15,501

CURRENT ASSETS
Cash at bank 8,811 8,907

CREDITORS
Amounts falling due within one year 5 449 248
NET CURRENT ASSETS 8,362 8,659
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,865

24,160

CREDITORS
Amounts falling due after more than one
year

6

78,900

78,900
NET LIABILITIES (57,035 ) (54,740 )

CAPITAL AND RESERVES
Called up share capital 7 6 6
Retained earnings 8 (57,041 ) (54,746 )
SHAREHOLDERS' FUNDS (57,035 ) (54,740 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 27 June 2025 and were signed on its behalf by:



R W Harding - Director


North Coast Cider Company Limited (Registered number: 08710743)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

North Coast Cider Company 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.

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.

Significant judgements and estimates
There are no significant judgements or estimates pertaining to these accounts that the directors feel need to be brought to the attention of users of these accounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 20 years
Plant and machinery - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Financial instruments
Financial instruments comprising bank and cash balances are disclosed at fair value.

Functional currency
The functional currency used by the company is £ Sterling.

3. EMPLOYEES AND DIRECTORS

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

North Coast Cider Company Limited (Registered number: 08710743)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. PROPERTY, PLANT AND EQUIPMENT
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 21,588 8,715 30,303
DEPRECIATION
At 1 October 2023 9,763 5,039 14,802
Charge for year 1,079 919 1,998
At 30 September 2024 10,842 5,958 16,800
NET BOOK VALUE
At 30 September 2024 10,746 2,757 13,503
At 30 September 2023 11,825 3,676 15,501

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses 449 248

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Directors' loan accounts 78,900 78,900

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
6 Ordinary 1 6 6

8. RESERVES
Retained
earnings
£   

At 1 October 2023 (54,746 )
Deficit for the year (2,295 )
At 30 September 2024 (57,041 )