Company registration number SC498773 (Scotland)
NOAH BEERS HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
NOAH BEERS HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
NOAH BEERS HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
3
670,002
670,002
Current assets
Debtors
4
17,000
17,000
Cash at bank and in hand
1
1
17,001
17,001
Creditors: amounts falling due within one year
5
(104,332)
(103,474)
Net current liabilities
(87,331)
(86,473)
Net assets
582,671
583,529
Capital and reserves
Called up share capital
6
583,668
583,668
Profit and loss reserves
(997)
(139)
Total equity
582,671
583,529

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 15 July 2025
Ms P M Wetzel
Director
Company Registration No. SC498773
NOAH BEERS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Noah Beers Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, 145 St Vincent Street, Glasgow, United Kingdom, G2 5JF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Fixed asset investments
2024
2023
£
£
Other investments other than loans
670,002
670,002
NOAH BEERS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
17,000
17,000
5
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
103,384
102,574
Other creditors
948
900
104,332
103,474
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
214,012
214,012
214,012
214,012
Ordinary A Shares of £1 each
12,970
12,970
12,970
12,970
Ordinary B Shares of £1 each
64,852
64,852
64,852
64,852
Ordinary C Shares of £1 each
291,834
291,834
291,834
291,834
583,668
583,668
583,668
583,668

The Ordinary and Ordinary C Shares carry full voting rights, whereas the Ordinary A and B Shares do not carry any voting rights.

7
Related Party Disclosure

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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