REGISTERED NUMBER:
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Cotleigh Brewery Limited |
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Abbreviated Unaudited Accounts |
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for the Year Ended 30 June 2015 |
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REGISTERED NUMBER:
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Cotleigh Brewery Limited |
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Abbreviated Unaudited Accounts |
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for the Year Ended 30 June 2015 |
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Cotleigh Brewery Limited (Registered number: 04758308) |
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Contents of the Abbreviated Accounts |
for the Year Ended 30 June 2015 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
Cotleigh Brewery Limited |
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Company Information |
for the Year Ended 30 June 2015 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Cotleigh Brewery Limited (Registered number: 04758308) |
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Abbreviated Balance Sheet |
30 June 2015 |
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2015 | 2014 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 4 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
4 |
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NET (LIABILITIES)/ASSETS | ( |
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CAPITAL AND RESERVES |
Called up share capital | 5 |
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Profit and loss account | ( |
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SHAREHOLDERS' FUNDS | ( |
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The director acknowledges his 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. |
Cotleigh Brewery Limited (Registered number: 04758308) |
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Abbreviated Balance Sheet - continued |
30 June 2015 |
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The financial statements were approved by the director on
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Cotleigh Brewery Limited (Registered number: 04758308) |
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Notes to the Abbreviated Accounts |
for the Year Ended 30 June 2015 |
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1. | ACCOUNTING POLICIES |
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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). |
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The company is being financially supported by its director who has not withdrawn his director's loan |
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Exemption from preparing a cash flow statement |
Exemption has been taken from preparing a cash flow statement on the grounds that the company |
qualifies as a small company. |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Goodwill |
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over |
the useful economic life of that asset as follows: |
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Goodwill - 18 years |
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Tangible fixed assets |
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Plant and machinery | - |
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Fixtures and fittings | - |
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Motor vehicles | - |
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Stocks and work in progress |
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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Work in progress is valued on the basis of direct costs plus attributable overheads based on normal |
level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit |
is included in the valuation of work in progress. |
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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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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. |
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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 the profit and loss account in the period to which they |
relate. |
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Financial instruments |
Financial instruments are classified and accounted for, according to the substance of the contractual |
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument |
is any contract that evidences a residual interest in the assets of the company after deducting all of its |
liabilities. |
Cotleigh Brewery Limited (Registered number: 04758308) |
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Notes to the Abbreviated Accounts - continued |
for the Year Ended 30 June 2015 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 July 2014 |
and 30 June 2015 |
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AMORTISATION |
At 1 July 2014 |
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Amortisation for year |
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At 30 June 2015 |
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NET BOOK VALUE |
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At 30 June 2015 |
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At 30 June 2014 |
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3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 July 2014 |
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Additions |
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Disposals | ( |
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At 30 June 2015 |
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DEPRECIATION |
At 1 July 2014 |
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Charge for year |
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Eliminated on disposal | ( |
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At 30 June 2015 |
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NET BOOK VALUE |
At 30 June 2015 |
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At 30 June 2014 |
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4. | CREDITORS |
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Creditors include an amount of £
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5. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2015 | 2014 |
value: | £ | £ |
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Ordinary | 1 |
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