Company Registration No. 09184819 (England and Wales)
Cerne Abbas Brewery Ltd
Unaudited accounts
for the year ended 31 August 2023
Cerne Abbas Brewery Ltd
Unaudited accounts
Contents
Cerne Abbas Brewery Ltd
Company Information
for the year ended 31 August 2023
Directors
Jodie Moore
Vic Irvine
Company Number
09184819 (England and Wales)
Registered Office
Chescombe Barn
Barton Meadows Farm
Cerne Abbas, Dorchester
Dorset
DT2 7JS
England
Accountants
Darkin Miller Limited
24e Deverel Road
Dorchester
Dorset
DT2 9UD
Cerne Abbas Brewery Ltd
Statement of financial position
as at 31 August 2023
Tangible assets
28,462
31,699
Cash at bank and in hand
23,162
18,235
Creditors: amounts falling due within one year
(55,627)
(64,189)
Net current assets/(liabilities)
6,051
(13,633)
Total assets less current liabilities
34,513
18,066
Creditors: amounts falling due after more than one year
(18,835)
(30,081)
Net assets/(liabilities)
15,678
(12,015)
Called up share capital
2
2
Profit and loss account
15,676
(12,017)
Shareholders' funds
15,678
(12,015)
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2023 and were signed on its behalf by
Vic Irvine
Director
Company Registration No. 09184819
Cerne Abbas Brewery Ltd
Notes to the Accounts
for the year ended 31 August 2023
Cerne Abbas Brewery Ltd is a private company, limited by shares, registered in England and Wales, registration number 09184819. The registered office is Chescombe Barn, Barton Meadows Farm, Cerne Abbas, Dorchester, Dorset, DT2 7JS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5-20% on cost
Motor vehicles
25% on reducing balance
Fixtures & fittings
10-33% on cost
Expenditure on research and development is written off in the year in which it is incurred.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss. During the year the company received grants in relation to Covid-19 support.
Cerne Abbas Brewery Ltd
Notes to the Accounts
for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2022
42,459
3,000
15,741
61,200
At 31 August 2023
42,459
3,000
18,830
64,289
At 1 September 2022
20,987
2,466
6,048
29,501
Charge for the year
3,842
133
2,351
6,326
At 31 August 2023
24,829
2,599
8,399
35,827
At 31 August 2023
17,630
401
10,431
28,462
At 31 August 2022
21,472
534
9,693
31,699
Amounts falling due within one year
Trade debtors
15,774
9,672
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
6,000
6,000
Trade creditors
21,262
21,314
Taxes and social security
23,883
27,998
7
Creditors: amounts falling due after more than one year
2023
2022
Loans from directors
8,335
13,581
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Cerne Abbas Brewery Ltd
Notes to the Accounts
for the year ended 31 August 2023
9
Average number of employees
During the year the average number of employees was 5 (2022: 5).
