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Registered Number: 11623185
Abridged Accounts
for the year ended 31 October 2024
for
SOUTH DOWNS CIDER LIMITED

South Downs Cider Limited Contents Page For the year ended 31 October 2024
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Registered Number: 11623185 South Downs Cider Limited Statement of Financial Position As at 31 October 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1,371 |  | 1,713
Tangible fixed assets | 4 | 32,781 |  | 37,615
|  | 34,152 |  | 39,328
Current assets |  |  |
Stocks |  | 12,322 |  | 8,495
Debtors |  | 3,965 |  | 8,166
Cash at bank and in hand |  | (5,919) |  | (62)
|  | 10,368 |  | 16,599
Creditors: amount falling due within one year |  | (95,604) |  | (88,906)
Net current assets |  | (85,236) |  | (72,307)
Total assets less current liabilities |  | (51,084) |  | (32,979)
Provisions for liabilities |  | (6,452) |  | (6,452)
Net assets |  | (57,536) |  | (39,431)
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | (57,546) |  | (39,441)
Shareholders' funds |  | (57,536) |  | (39,431)
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 16 July 2026 and were signed on its behalf by:
------------------------------- SLOT Paul Edward Director
1

South Downs Cider Limited Notes to the Abridged Financial Statements For the year ended 31 October 2024
General Information South Downs Cider Limited is a private company, limited by shares, registered in , registration number 11623185, registration address Coppwilliam, Common Lane, Laughton, England, BN8 6BY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2023 : 0).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2023 | 3,423 |  | 3,423
Additions | - |  | -
Disposals | - |  | -
At 31 October 2024 | 3,423 |  | 3,423
Amortisation
At 01 November 2023 | 1,710 |  | 1,710
Charge for year | 342 |  | 342
On disposals | - |  | -
At 31 October 2024 | 2,052 |  | 2,052
Net book values
At 31 October 2024 | 1,371 |  | 1,371
At 31 October 2023 | 1,713 |  | 1,713
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Land and Buildings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 November 2023 | 54,989 |  | 12,132 |  | 5,228 |  | - |  | 72,349
Additions | 6,539 |  | - |  | - |  | 666 |  | 7,205
Disposals | - |  | - |  | - |  | - |  | -
At 31 October 2024 | 61,528 |  | 12,132 |  | 5,228 |  | 666 |  | 79,554
Depreciation
At 01 November 2023 | 29,238 |  | 3,033 |  | 2,463 |  | - |  | 34,734
Charge for year | 8,315 |  | 3,033 |  | 691 |  | - |  | 12,039
On disposals | - |  | - |  | - |  | - |  | -
At 31 October 2024 | 37,553 |  | 6,066 |  | 3,154 |  | - |  | 46,773
Net book values
Closing balance as at 31 October 2024 | 23,975 |  | 6,066 |  | 2,074 |  | 666 |  | 32,781
Opening balance as at 01 November 2023 | 25,751 |  | 9,099 |  | 2,765 |  | - |  | 37,615
The net book value of Land and Buildings includes £ 666 in respect of assets leased under finance leases or hire purchase contracts.
2