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Registered number: 09944016
Bang-On Brewery Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Tungsten Corporate Solutions Ltd
Cardiff Arms Park
Westgate Street
Cardiff
CF10 1JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09944016
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 154 220
Tangible Assets 5 13,782 18,375
13,936 18,595
CURRENT ASSETS
Stocks 6 29,000 28,500
Debtors 7 1,064 8,111
Cash at bank and in hand 5,130 7,240
35,194 43,851
Creditors: Amounts Falling Due Within One Year 8 (339,889 ) (317,198 )
NET CURRENT ASSETS (LIABILITIES) (304,695 ) (273,347 )
TOTAL ASSETS LESS CURRENT LIABILITIES (290,759 ) (254,752 )
Creditors: Amounts Falling Due After More Than One Year 9 (8,460 ) (17,551 )
NET LIABILITIES (299,219 ) (272,303 )
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account (299,229 ) (272,313 )
SHAREHOLDERS' FUNDS (299,219) (272,303)
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Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr N P Randle
Director
28/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bang-On Brewery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09944016 . The registered office is Unit 3 George Street, Bridgend Industrial Estate, Bridgend, CF31 3TS.
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. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 written off over the terms of the lease
Plant & Machinery 25% on a reducing balance basis
Motor Vehicles 25% on a reducing balance basis
Fixtures & Fittings 25% on a reducing balance basis
2.5. 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: 1 (2023: 2)
1 2
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 December 2023 220
As at 30 November 2024 220
Amortisation
As at 1 December 2023 -
Provided during the period 66
As at 30 November 2024 66
Net Book Value
As at 30 November 2024 154
As at 1 December 2023 220
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 December 2023 21,635 50,223 23,500 24,731 120,089
As at 30 November 2024 21,635 50,223 23,500 24,731 120,089
Depreciation
As at 1 December 2023 21,635 38,286 20,363 21,430 101,714
Provided during the period - 2,984 784 825 4,593
As at 30 November 2024 21,635 41,270 21,147 22,255 106,307
Net Book Value
As at 30 November 2024 - 8,953 2,353 2,476 13,782
As at 1 December 2023 - 11,937 3,137 3,301 18,375
6. Stocks
2024 2023
£ £
Materials 29,000 28,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 735 8,110
VAT 329 -
Other taxes and social security - 1
1,064 8,111
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,685 -
VAT - 140
Accruals and deferred income 3,342 1,842
Director's loan account 331,862 315,216
339,889 317,198
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,882 13,973
Capital grants 3,578 3,578
8,460 17,551
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors whcih support the business:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr N P Randle 315,216 16,646 - - 331,862
The above loan is unsecured, interest free and repayable on demand, when the business performance allows repayment.
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