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Financial Statements for the Year Ended 30 April 2020 |
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Bristol Brewing Company Limited |
REGISTERED NUMBER:
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Financial Statements for the Year Ended 30 April 2020 |
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for |
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Bristol Brewing Company Limited |
Bristol Brewing Company Limited (Registered number: 04461901) |
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Contents of the Financial Statements |
for the Year Ended 30 April 2020 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 4 |
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Bristol Brewing Company Limited |
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Company Information |
for the Year Ended 30 April 2020 |
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DIRECTORS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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2nd Floor |
53 High Street |
Keynsham |
Bristol |
BS31 1DS |
Bristol Brewing Company Limited (Registered number: 04461901) |
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Balance Sheet |
30 April 2020 |
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30.4.20 | 30.4.19 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
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CURRENT ASSETS |
Stocks |
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Debtors | 5 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 6 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
7 |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital |
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Share premium |
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Retained earnings |
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SHAREHOLDERS' FUNDS |
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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. |
Bristol Brewing Company Limited (Registered number: 04461901) |
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Balance Sheet - continued |
30 April 2020 |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the Board of Directors and authorised for issue on
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Bristol Brewing Company Limited (Registered number: 04461901) |
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Notes to the Financial Statements |
for the Year Ended 30 April 2020 |
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1. | STATUTORY INFORMATION |
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Bristol Brewing Company Limited is a
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
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Tangible fixed assets |
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Land and buildings | - |
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Plant and machinery etc | - |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
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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. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
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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. |
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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. |
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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. |
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Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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Bristol Brewing Company Limited (Registered number: 04461901) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2020 |
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4. | TANGIBLE FIXED ASSETS |
Freehold | Long | Plant and |
property | leasehold | machinery |
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COST |
At 1 May 2019 |
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Additions |
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At 30 April 2020 |
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DEPRECIATION |
At 1 May 2019 |
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Charge for year |
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At 30 April 2020 |
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NET BOOK VALUE |
At 30 April 2020 |
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At 30 April 2019 |
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Motor | Computer |
vehicles | equipment | Totals |
£ | £ | £ |
COST |
At 1 May 2019 |
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Additions |
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At 30 April 2020 |
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DEPRECIATION |
At 1 May 2019 |
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Charge for year |
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At 30 April 2020 |
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NET BOOK VALUE |
At 30 April 2020 |
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At 30 April 2019 |
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5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.4.20 | 30.4.19 |
£ | £ |
Trade debtors |
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Other debtors |
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Bristol Brewing Company Limited (Registered number: 04461901) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2020 |
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6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.4.20 | 30.4.19 |
£ | £ |
Bank loans and overdrafts |
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Trade creditors |
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Taxation and social security |
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Other creditors |
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7. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR |
30.4.20 | 30.4.19 |
£ | £ |
Bank loans |
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Other creditors |
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Bristol Brewing Company Limited (Registered number: 04461901) |
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Notes to the Financial Statements - continued |
for the Year Ended 30 April 2020 |
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8. | RELATED PARTY DISCLOSURES |
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During the year the company entered transactions with Tobacco Factory Enterprises Limited, a company under the control of GRP Ferguson, a director. |
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During the year the company made sales to Tobacco Factory Enterprises Limited of £83,101 (2019 - £97,028) and purchased goods amounting to £nil (2019 - £1,238). |
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The amount owed to Tobacco Factory Enterprises Limited at the year end was £nil (2019 - £nil) and the amount owed by Tobacco Enterprises Limited at the year end was £5,561 (2019 - £3,370). |
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During the year the company leased the Barley Mow, a licensed premises, to Bristol Conspiracy Pub Co Limited, a company under the control of three directors, S J Bartlett, S Burrows and N C A E Miller. The rental received by the company was £31,166 (2019 - £34,000). |
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During the year the company made sales to Bristol Conspiracy Pub Co Limited of £47,529 (2019 - £37,930) and purchased goods amounting to £2,699 (2019 - £22,098). |
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The amount owed by Bristol Conspiracy Pub Co Limited at the year end was £780 (2019 - £3,103) and the amount owed to Bristol Conspiracy Pub Co Limited at the year end was £nil (2019 - £5,563) |
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During the year the company rented premises from Royal Colonnade Initiatives for £8,184 (2019 - £17,459), during the year the company also purchased property from Royal Colonade Initiatives for £250,000. At the year end the company owed Royal Colonnade Initiatives £506 (2019 - £464). GRP Ferguson is the sole proprietor of Royal Colonnade Initiatives. |
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During the year the company entered transactions with The Pony and Trap (Chew Magna) Limited and its subsidiaries, a company which is a corporate director. |
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During the year the company made sales to the Pony and Trap (Chew Magna) Limited and its subsidiaries of £23,208 (2019 - £26,415). |
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The amount owed by Pony and Trap (Chew Magna) Limited and its subsidiaries at the year end was £2,189 (2019 - £3,530). |
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During the year the company entered transactions with BPC Kensington Limited, a company which is a partly owned by the controlling interest in a corporate director. |
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During the year the company made sales to the BPC Kensington Limited of £9,558 (2019 - £6,489). |
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The amount owed by BPC Kensington Limited and its subsidiaries at the year end was £nil (2019 - £719). |