Brewhaus Limited - Accounts to registrar (filleted) - small 18.2

Brewhaus Limited - Accounts to registrar (filleted) - small 18.2

BREWHAUS LIMITED - Company Information

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REGISTERED NUMBER: 09426806















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2017

FOR

BREWHAUS LIMITED
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2017










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BREWHAUS LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2017







DIRECTORS: A Mellor
R Halliday
B Colier





REGISTERED OFFICE: 1 City Road East
Manchester
M15 4PN





REGISTERED NUMBER: 09426806





ACCOUNTANTS: KAY JOHNSON GEE LLP
1 City Road East
Manchester
M15 4PN
Page 1
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

BALANCE SHEET
31st December 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 277,113 377,021

CURRENT ASSETS
Stocks 20,084 21,917
Debtors 5 495,141 240,765
Cash at bank and in hand 51,183 31,164
566,408 293,846
CREDITORS
Amounts falling due within one year 6 1,064,043 790,905
NET CURRENT LIABILITIES (497,635 ) (497,059 )
TOTAL ASSETS LESS CURRENT LIABILITIES (220,522 ) (120,038 )

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (220,622 ) (120,138 )
SHAREHOLDERS' FUNDS (220,522 ) (120,038 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2017 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 notes form part of these financial statements

Page 2 continued...
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

BALANCE SHEET - continued
31st December 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors on 11th September 2018
and were signed on its behalf by:





A Mellor - Director


The notes form part of these financial statements

Page 3
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2017


1. STATUTORY INFORMATION

Brewhaus Limited is a private company, limited by shares, registered in England and Wales, registration number
09426806. The address of the registered office is 1 City Road East, Manchester, M15 4PN. The principal place of
business is Brewhaus Bradford, Randall Well Street, Bradford, BD7 1AQ.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts recognised by the company in respect of goods and services supplied, exclusive
of value added tax and trade discounts. Revenue principally consists of food and drink sales, admission charges
and machine income where net takings are recognised as earned and rental income which is recognised on a
straight line basis over the period to which the rental relates.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their
estimated useful lives, using the following methods:

Short leasehold-20% on cost
Fixtures and fittings-20% on cost

At each reporting date, the Company reviews the carrying amounts of its tangible fixed assets to determine
whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any
such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the
impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company
estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based
on the first-in-first-out principle and includes expenditure in acquiring the stocks, product or conversion costs
and other costs in bringing them to their existing location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.


Page 4 continued...
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2017


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws
that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal
of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that
they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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

Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset
receivable and receivable. Grants are classified as relating either to revenue or to assets. Grants relating to
revenue are recognised in income over the period in which the related costs are recognised. Grants relating to
assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is
deferred, it is recognised as deferred income.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest method, less impairment losses for bad and doubtful debts except where the effect of
discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for
bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest method unless the effect of discounting would be immaterial, in which case they are stated at
cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2016 - 21 ) .

Page 5 continued...
BREWHAUS LIMITED (REGISTERED NUMBER: 09426806)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2017


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st January 2017
and 31st December 2017 461,455 38,087 499,542
DEPRECIATION
At 1st January 2017 113,979 8,542 122,521
Charge for year 92,291 7,617 99,908
At 31st December 2017 206,270 16,159 222,429
NET BOOK VALUE
At 31st December 2017 255,185 21,928 277,113
At 31st December 2016 347,476 29,545 377,021

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 139 -
Other debtors 495,002 240,765
495,141 240,765

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade creditors 102,396 90,063
Taxation and social security 8,581 8,768
Other creditors 953,066 692,074
1,064,043 790,905

7. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2017 2016
value: £    £   
100 Ordinary share capital £1 100 100

Page 6