The Real Ale Warehouse Ltd - Limited company - abbreviated - 11.6

The Real Ale Warehouse Ltd - Limited company - abbreviated - 11.6


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REGISTERED NUMBER: SC282147 (Scotland)










Abbreviated Unaudited Accounts

for the Year Ended

31 March 2014

for

THE REAL ALE WAREHOUSE LTD

THE REAL ALE WAREHOUSE LTD (REGISTERED NUMBER: SC282147)






Contents of the Abbreviated Accounts
for the Year Ended 31 March 2014




Page

Company Information 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 4

Chartered Accountants' Report 6

THE REAL ALE WAREHOUSE LTD

Company Information
for the Year Ended 31 March 2014







DIRECTORS: J T Munroe
G D Wright





SECRETARY: G D Wright





REGISTERED OFFICE: 79-81 Back Sneddon Street
Paisley
PA3 2BT





REGISTERED NUMBER: SC282147 (Scotland)





ACCOUNTANTS: WDM
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

THE REAL ALE WAREHOUSE LTD (REGISTERED NUMBER: SC282147)

Abbreviated Balance Sheet
31 March 2014

2014 2013
Notes £    £   
FIXED ASSETS
Tangible assets 2 11,988 825

CURRENT ASSETS
Stocks 9,553 9,256
Debtors 2,078 2,564
Cash at bank and in hand 3,807 3,541
15,438 15,361
CREDITORS
Amounts falling due within one year (40,479 ) (20,680 )
NET CURRENT LIABILITIES (25,041 ) (5,319 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,053
)
(4,494
)

CAPITAL AND RESERVES
Called up share capital 3 100 100
Profit and loss account (13,153 ) (4,594 )
SHAREHOLDERS' FUNDS (13,053 ) (4,494 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2014 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at
the end of each financial year and of its profit or loss for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relating to financial statements, so far as applicable to the company.

THE REAL ALE WAREHOUSE LTD (REGISTERED NUMBER: SC282147)

Abbreviated Balance Sheet - continued
31 March 2014


The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


The financial statements were approved by the Board of Directors on 19 December 2014 and were signed on its
behalf by:





G D Wright - Director


THE REAL ALE WAREHOUSE LTD (REGISTERED NUMBER: SC282147)

Notes to the Abbreviated Accounts
for the Year Ended 31 March 2014

1. ACCOUNTING POLICIES

Accounting convention
The financial statements 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 net invoiced sales of goods, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete
and slow moving items.

Deferred tax
Provision is made for deferred taxation in so far as a liability or asset arose as a result of transactions
that had occurred by the balance sheet date and gave rise to an obligation to pay more tax in the future, or
a right to pay less tax in the future with the following exception: Deferred tax assets are recognised only
to the extent that the Directors consider that it is more likely than not that there will be suitable taxable
profits from which the future reversal of the underlying timing differences can be deducted. Deferred
tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in
which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the
balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over
the period of the lease.

Going concern
The company has net liabilities of £13,053 at 31 March 2014 and is reliant on the continuing support of its
directors and an associated company who have indicated that they will not seek repayment of sums
advanced to the detriment of other creditors.

THE REAL ALE WAREHOUSE LTD (REGISTERED NUMBER: SC282147)

Notes to the Abbreviated Accounts - continued
for the Year Ended 31 March 2014

2. TANGIBLE FIXED ASSETS
Total
£   
COST
At 1 April 2013 1,031
Additions 14,160
At 31 March 2014 15,191
DEPRECIATION
At 1 April 2013 206
Charge for year 2,997
At 31 March 2014 3,203
NET BOOK VALUE
At 31 March 2014 11,988
At 31 March 2013 825

3. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2014 2013
value: £    £   
100 Ordinary £1 100 100

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The Real Ale Warehouse Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's
annual unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two
to five) have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of The Real Ale Warehouse Ltd for the year ended 31 March 2014 which comprise the Profit
and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from
information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical
and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of The Real Ale Warehouse Ltd, as a body, in accordance with
our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial
statements of The Real Ale Warehouse Ltd and state those matters that we have agreed to state to the Board of
Directors of The Real Ale Warehouse Ltd, as a body, in this report in accordance with the requirements of the
Institute of Chartered Accountants of Scotland as detailed at
http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for
this report.

It is your duty to ensure that The Real Ale Warehouse Ltd has kept adequate accounting records and to prepare
statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of
The Real Ale Warehouse Ltd. You consider that The Real Ale Warehouse Ltd is exempt from the statutory audit
requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Real Ale
Warehouse Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or
information and explanations you have given to us and we do not, therefore, express any opinion on the statutory
financial statements.






WDM
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA


19 December 2014