WOOF AND BREW LIMITED

WOOF AND BREW LIMITED - Company Information

2022-01-012022-12-312022-12-31false08370145WOOF AND BREW LIMITED2023-04-1110920iso4217:GBPxbrli:pure083701452022-01-01083701452022-12-31083701452022-01-012022-12-31083701452021-01-01083701452021-12-31083701452021-01-012021-12-3108370145bus:SmallEntities2022-01-012022-12-3108370145bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3108370145bus:AbridgedAccounts2022-01-012022-12-3108370145bus:PrivateLimitedCompanyLtd2022-01-012022-12-3108370145core:WithinOneYear2022-12-3108370145core:AfterOneYear2022-12-3108370145core:WithinOneYear2021-12-3108370145core:AfterOneYear2021-12-3108370145core:ShareCapital2022-12-3108370145core:SharePremium2022-12-3108370145core:RevaluationReserve2022-12-3108370145core:OtherReservesSubtotal2022-12-3108370145core:RetainedEarningsAccumulatedLosses2022-12-3108370145core:ShareCapital2021-12-3108370145core:SharePremium2021-12-3108370145core:RevaluationReserve2021-12-3108370145core:OtherReservesSubtotal2021-12-3108370145core:RetainedEarningsAccumulatedLosses2021-12-3108370145core:LandBuildings2022-12-3108370145core:PlantMachinery2022-12-3108370145core:Vehicles2022-12-3108370145core:FurnitureFittings2022-12-3108370145core:OfficeEquipment2022-12-3108370145core:NetGoodwill2022-12-3108370145core:IntangibleAssetsOtherThanGoodwill2022-12-3108370145core:ListedExchangeTraded2022-12-3108370145core:UnlistedNon-exchangeTraded2022-12-3108370145core:LandBuildings2021-12-3108370145core:PlantMachinery2021-12-3108370145core:Vehicles2021-12-3108370145core:FurnitureFittings2021-12-3108370145core:OfficeEquipment2021-12-3108370145core:NetGoodwill2021-12-3108370145core:IntangibleAssetsOtherThanGoodwill2021-12-3108370145core:ListedExchangeTraded2021-12-3108370145core:UnlistedNon-exchangeTraded2021-12-3108370145core:LandBuildings2022-01-012022-12-3108370145core:PlantMachinery2022-01-012022-12-3108370145core:Vehicles2022-01-012022-12-3108370145core:FurnitureFittings2022-01-012022-12-3108370145core:OfficeEquipment2022-01-012022-12-3108370145core:NetGoodwill2022-01-012022-12-3108370145core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3108370145core:ListedExchangeTraded2022-01-012022-12-3108370145core:UnlistedNon-exchangeTraded2022-01-012022-12-3108370145core:MoreThanFiveYears2022-01-012022-12-3108370145core:Non-currentFinancialInstruments2022-12-3108370145core:Non-currentFinancialInstruments2021-12-3108370145dpl:CostSales2022-01-012022-12-3108370145dpl:DistributionCosts2022-01-012022-12-3108370145dpl:AdministrativeExpenses2022-01-012022-12-3108370145core:LandBuildings2022-01-012022-12-3108370145core:PlantMachinery2022-01-012022-12-3108370145core:Vehicles2022-01-012022-12-3108370145core:FurnitureFittings2022-01-012022-12-3108370145core:OfficeEquipment2022-01-012022-12-3108370145core:NetGoodwill2022-01-012022-12-3108370145core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3108370145dpl:GroupUndertakings2022-01-012022-12-3108370145dpl:ParticipatingInterests2022-01-012022-12-3108370145dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3108370145core:ListedExchangeTraded2022-01-012022-12-3108370145dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3108370145core:UnlistedNon-exchangeTraded2022-01-012022-12-3108370145dpl:CostSales2021-01-012021-12-3108370145dpl:DistributionCosts2021-01-012021-12-3108370145dpl:AdministrativeExpenses2021-01-012021-12-3108370145core:LandBuildings2021-01-012021-12-3108370145core:PlantMachinery2021-01-012021-12-3108370145core:Vehicles2021-01-012021-12-3108370145core:FurnitureFittings2021-01-012021-12-3108370145core:OfficeEquipment2021-01-012021-12-3108370145core:NetGoodwill2021-01-012021-12-3108370145core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3108370145dpl:GroupUndertakings2021-01-012021-12-3108370145dpl:ParticipatingInterests2021-01-012021-12-3108370145dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3108370145core:ListedExchangeTraded2021-01-012021-12-3108370145dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3108370145core:UnlistedNon-exchangeTraded2021-01-012021-12-3108370145core:NetGoodwill2022-12-3108370145core:IntangibleAssetsOtherThanGoodwill2022-12-3108370145core:LandBuildings2022-12-3108370145core:PlantMachinery2022-12-3108370145core:Vehicles2022-12-3108370145core:FurnitureFittings2022-12-3108370145core:OfficeEquipment2022-12-3108370145core:AfterOneYear2022-12-3108370145core:WithinOneYear2022-12-3108370145core:ListedExchangeTraded2022-12-3108370145core:UnlistedNon-exchangeTraded2022-12-3108370145core:ShareCapital2022-12-3108370145core:SharePremium2022-12-3108370145core:RevaluationReserve2022-12-3108370145core:OtherReservesSubtotal2022-12-3108370145core:RetainedEarningsAccumulatedLosses2022-12-3108370145core:NetGoodwill2021-12-3108370145core:IntangibleAssetsOtherThanGoodwill2021-12-3108370145core:LandBuildings2021-12-3108370145core:PlantMachinery2021-12-3108370145core:Vehicles2021-12-3108370145core:FurnitureFittings2021-12-3108370145core:OfficeEquipment2021-12-3108370145core:AfterOneYear2021-12-3108370145core:WithinOneYear2021-12-3108370145core:L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Registered Number
08370145
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

WOOF AND BREW LIMITED

Company Information
for the year from 1 January 2022 to 31 December 2022


Directors	BENNETT, Stephen David
	MORTON, Lisa Jane
	WALKER, David Jonathan Haddon


Registered Address	4 Bramley Road
	St. Ives
	PE27 3WS


Registered Number	08370145 (England and Wales)

WOOF AND BREW LIMITED

Statement of Financial Position
31 December 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	5		11,862		14,286
			11,862		14,286
Current assets
Debtors		191,019		191,186
Current asset investments		2,363		2,363
Cash at bank and on hand		617		-
		193,999		193,549
Creditors amounts falling due within one year		(334,677)		(399,994)
Net current assets (liabilities)			(140,678)		(206,445)
Total assets less current liabilities			(128,816)		(192,159)
Creditors amounts falling due after one year			(685,098)		(517,455)
Net assets			(813,914)		(709,614)
Capital and reserves
Called up share capital			171		171
Share premium			1,854,026		1,854,026
Profit and loss account			(2,668,111)		(2,563,811)
Shareholders' funds			(813,914)		(709,614)

The company was entitled to exemption from audit for this reporting period 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. The directors have chosen to not file a copy of the company’s profit and loss account.
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 and authorised for issue by the Board of Directors on 11 April 2023, and are signed on its behalf by:

BENNETT, Stephen David
Director
Registered Company No. 08370145

WOOF AND BREW LIMITED

Notes to the Financial Statements
for the year ended 31 December 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2022		2021
	Average number of employees during the year	7		7

5.	Property, plant and equipment

		Total
		£
	Cost or valuation
	At 01 January 22	66,985
	Additions	1,843
	Disposals	(1,789)
	At 31 December 22	66,988
	Depreciation and impairment
	At 01 January 22	52,699
	Charge for year	3,615
	On disposals	(1,137)
	At 31 December 22	55,126
	Net book value
	At 31 December 22	11,862
	At 31 December 21	14,286