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REGISTERED NUMBER: 11022069 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

2 BREWS CAFE BAR LTD

2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

2 BREWS CAFE BAR LTD

COMPANY INFORMATION
for the Year Ended 31 October 2024







DIRECTORS: Mrs W R A Whitaker
Mr R I Whitaker





REGISTERED OFFICE: The Horns Inn
Burts Hill
Colehill
Wimborne
Dorset
BH21 7AA





REGISTERED NUMBER: 11022069 (England and Wales)





ACCOUNTANTS: Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR

2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)

BALANCE SHEET
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,408 30,536

CURRENT ASSETS
Stocks 5 12,210 8,493
Debtors 6 9,257 7,741
Cash at bank and in hand 10,836 23,075
32,303 39,309
CREDITORS
Amounts falling due within one year 7 119,189 95,764
NET CURRENT LIABILITIES (86,886 ) (56,455 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(64,478

)

(25,919

)

CREDITORS
Amounts falling due after more than one year 8 2,516 12,953
NET LIABILITIES (66,994 ) (38,872 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (67,094 ) (38,972 )
SHAREHOLDERS' FUNDS (66,994 ) (38,872 )

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

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

2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)

BALANCE SHEET - continued
31 October 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 10 July 2025 and were signed on its behalf by:





Mr R I Whitaker - Director


2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

2 Brews Cafe Bar 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.

The accounts have been prepared on a going concern basis which assumes that the company will continue to trade. The validity of this assumption is dependent on sufficient and continuing financial support being made available by the company's director and the creditors. If the company were unable to continue to trade adjustments would have to be made to reduce the value of assets to their realisable amount, to reclassify fixed assets as current assets, long-term liabilities as current liabilities, and to provide for any further liabilities that may arise.

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.
Fixtures and fittings - Straight line over 4 years
Computer equipment - Straight line over 4 years

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.

2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued

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 7 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2023 39,337 307 39,644
Additions 2,134 - 2,134
At 31 October 2024 41,471 307 41,778
DEPRECIATION
At 1 November 2023 9,015 93 9,108
Charge for year 10,186 76 10,262
At 31 October 2024 19,201 169 19,370
NET BOOK VALUE
At 31 October 2024 22,270 138 22,408
At 31 October 2023 30,322 214 30,536

5. STOCKS
31.10.24 31.10.23
£    £   
Stocks 12,210 8,493

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 9,257 7,741

2 BREWS CAFE BAR LTD (REGISTERED NUMBER: 11022069)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other loans 21,437 14,238
Trade creditors 12,900 11,344
Social security and other taxes - 959
Value added tax 41,488 19,872
Other creditors 3,178 -
Directors' current accounts 38,810 48,026
Accruals 1,376 1,325
119,189 95,764

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Other loans - 1-2 years 2,516 10,437
Other loans - 2-5 years - 2,516
2,516 12,953

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
2 BREWS CAFE BAR LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 2 Brews Cafe Bar Ltd for the year ended 31 October 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of 2 Brews Cafe Bar Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 2 Brews Cafe Bar Ltd and state those matters that we have agreed to state to the Board of Directors of 2 Brews Cafe Bar Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that 2 Brews Cafe Bar Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of 2 Brews Cafe Bar Ltd. You consider that 2 Brews Cafe Bar Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 2 Brews Cafe Bar Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR


10 July 2025