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REGISTERED NUMBER: 03660967 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Enville Ales Limited

Enville Ales Limited (Registered number: 03660967)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Enville Ales Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: M E E Braham





REGISTERED OFFICE: Cox Green
Hollies Lane
Stourbridge
West Midlands
DY7 5LG





REGISTERED NUMBER: 03660967 (England and Wales)





ACCOUNTANTS: Pride Accountants
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

Enville Ales Limited (Registered number: 03660967)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 58,545 70,029
Tangible assets 5 265,419 312,311
323,964 382,340

CURRENT ASSETS
Stocks 68,633 90,999
Debtors 6 1,046,986 1,056,306
Cash at bank and in hand 5,679 12,626
1,121,298 1,159,931
CREDITORS
Amounts falling due within one year 7 371,546 251,186
NET CURRENT ASSETS 749,752 908,745
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,073,716

1,291,085

CREDITORS
Amounts falling due after more than one
year

8

(38,296

)

(129,223

)

PROVISIONS FOR LIABILITIES 9 (64,461 ) (57,694 )
NET ASSETS 970,959 1,104,168

CAPITAL AND RESERVES
Called up share capital 10 775 775
Share premium 399,227 399,227
Retained earnings 570,957 704,166
SHAREHOLDERS' FUNDS 970,959 1,104,168

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Enville Ales Limited (Registered number: 03660967)

Balance Sheet - continued
31 March 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 director and authorised for issue on 27 June 2025 and were signed by:





M E E Braham - Director


Enville Ales Limited (Registered number: 03660967)

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

1. STATUTORY INFORMATION

Enville Ales 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - at varying rates on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% 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.


Enville Ales Limited (Registered number: 03660967)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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.

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.

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 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 287,058 2,815 289,873
AMORTISATION
At 1 April 2023 219,844 - 219,844
Charge for year 11,484 - 11,484
At 31 March 2024 231,328 - 231,328
NET BOOK VALUE
At 31 March 2024 55,730 2,815 58,545
At 31 March 2023 67,214 2,815 70,029

Enville Ales Limited (Registered number: 03660967)

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

5. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 27,087 698,397 28,510 753,994
DEPRECIATION
At 1 April 2023 18,426 397,347 25,910 441,683
Charge for year 1,084 45,158 650 46,892
At 31 March 2024 19,510 442,505 26,560 488,575
NET BOOK VALUE
At 31 March 2024 7,577 255,892 1,950 265,419
At 31 March 2023 8,661 301,050 2,600 312,311

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 48,496 58,476
Other debtors 998,490 997,830
1,046,986 1,056,306

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 82,531 84,004
Trade creditors 185,117 111,267
Taxation and social security 20,022 21,016
Other creditors 73,876 24,899
371,546 251,186

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 15,780 25,650
Hire purchase contracts 22,516 103,573
38,296 129,223

9. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 64,461 57,694

Enville Ales Limited (Registered number: 03660967)

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

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 57,694
Provided during year 6,767
Balance at 31 March 2024 64,461

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
775 Ordinary £1 775 775

11. RELATED PARTY DISCLOSURES

Creditors (including non interest bearing loans) as at 31st March 2024 include £49,030 (2023 - £49,030) due to JP Simpkiss & Son Limited, £55,703 (2023 - £50,203) due to Enville Brewery Limited and £25,481 (2023 - £24,762) due to Beehive Brewing Company Limited.

Debtors (including non interest bearing loans) as at 31st March 2024 include £985,000 (2023 - £985,000) due from Beehive Brewing Company Limited.

The transactions are unsecured and interest free loans repayable on demand. Enville Ales Limited, Beehive Brewing Company Limited, J P Simpkiss & Son Limited and Enville Brewery Limited share common directors.

12. ULTIMATE CONTROLLING PARTY

The company is under the control of its parent company, Enville Brewery Limited. The ultimate controlling party and ultimate parent company is Beehive Brewing Company Limited.