Abbreviated Company Accounts - BATCH BREW LTD

Registered Number 07837036

BATCH BREW LTD

Abbreviated Accounts

30 November 2013

BATCH BREW LTD Registered Number 07837036

Abbreviated Balance Sheet as at 30 November 2013

	Notes	2013	2012
		£	£
Called up share capital not paid		-	-
Fixed assets
Intangible assets		-	-
Tangible assets	2	-	145
Investments		-	-
		-	145
Current assets
Stocks		1,480	10,970
Debtors		-	2,329
Investments		-	-
Cash at bank and in hand		1,362	2,277
		2,842	15,576
Prepayments and accrued income		-	-
Creditors: amounts falling due within one year		(300)	(17,299)
Net current assets (liabilities)		2,542	(1,723)
Total assets less current liabilities		2,542	(1,578)
Creditors: amounts falling due after more than one year		(13,277)	0
Provisions for liabilities		0	0
Accruals and deferred income		0	0
Total net assets (liabilities)		(10,735)	(1,578)
Capital and reserves
Called up share capital		1	1
Share premium account		0	0
Revaluation reserve		0	0
Other reserves		0	0
Profit and loss account		(10,736)	(1,579)
Shareholders' funds		(10,735)	(1,578)

For the year ending 30 November 2013 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 29 August 2014

And signed on their behalf by:
Phil Whitwell, Director

BATCH BREW LTD Registered Number 07837036

Notes to the Abbreviated Accounts for the period ended 30 November 2013

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation
The value of the Fixed Assets brought forwards (£145) is considered minor and has been written off to the Profit and Loss Account as consumables.
Research and Development
Research and Development Expenditure on research and development is written off in the year in which it is incurred.
Stocks
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

2Tangible fixed assets

	£
Cost
At 1 December 2012	145
Additions	0
Disposals	0
Revaluations	0
Transfers	0
At 30 November 2013	145
Depreciation
At 1 December 2012	0
Charge for the year	145
On disposals	0
At 30 November 2013	145
Net book values
At 30 November 2013	0
At 30 November 2012	145