Micro-entity Accounts - BEWDLEY BREWERY LIMITED

BEWDLEY BREWERY LIMITED - Company Information

06461164 BEWDLEY BREWERY LIMITED 2016-12-31 false 2016-01-01 2016-12-31 true 06461164 2016-01-01 2016-12-31 06461164 2016-12-31 06461164 2015-12-31 06461164 uk-gaap-cd-bus:Director1 2016-01-01 2016-12-31 06461164 uk-gaap-cd-bus:Director2 2016-01-01 2016-12-31 06461164 uk-gaap-cd-bus:AllEntityOfficers 2016-01-01 2016-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2016-01-01 2016-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2016-12-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-12-31 iso4217:GBP shares

Registered Number 06461164

BEWDLEY BREWERY LIMITED

Micro-entity Accounts

31 December 2016

BEWDLEY BREWERY LIMITED Registered Number 06461164

Micro-entity Balance Sheet as at 31 December 2016

	Notes	2016	2015
		£	£
Fixed Assets		36,426	44,534
Current assets
Stocks		14,416	20,492
Debtors		31,096	26,485
Cash at bank and in hand		127,526	95,939
		173,038	142,916
Prepayments and accrued income		2,154	1,767
Creditors: amounts falling due within one year		(90,906)	(89,077)
Net current assets (liabilities)		84,286	55,606
Total assets less current liabilities		120,712	100,140
Provisions for liabilities		(4,448)	(6,070)
Total net assets (liabilities)		116,264	94,070
Capital and reserves
Called up share capital	1	99	99
Profit and loss account		116,165	93,971
Shareholders' funds		116,264	94,070

For the year ending 31 December 2016 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 2 August 2017

And signed on their behalf by:
D E Carr, Director

BEWDLEY BREWERY LIMITED Registered Number 06461164

Notes to the Micro-entity Accounts for the period ended 31 December 2016

1Called Up Share Capital
Allotted, called up and fully paid:

	2016 £	2015 £
99 Ordinary shares of £1 each	99	99

2Accounting 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 policy
Turnover represents amounts receivable from the sales of goods and services, excluding vat.

Tangible assets depreciation policy
Depreciation is provided on a straight-line basis to write off each asset over its estimated useful life at the following annual rates
Expenditure on leasehold property 15-50%
Plant and equipment 10-15%
Office equipment 20%
Motor vehicles 25%

Valuation information and policy
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Other accounting policies
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.