Bournemouth Brewing Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 08214976 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2015

FOR

BOURNEMOUTH BREWING LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

C T Mathers

REGISTERED OFFICE:

Unit 6, 4-6 Abingdon Road

Poole

Dorset

BH17 0UG

REGISTERED NUMBER:

08214976 (England and Wales)

ACCOUNTANTS:

Charlton Newell Limited

Chartered Accountants & Business Advisors

38 Middlehill Road

Colehill

Wimborne

Dorset

BH21 2SE

FIXED ASSETS

Tangible assets

2

8,442

16,636

CURRENT ASSETS

Stocks

11,215

1,303

Debtors

14,714

10,611

Cash at bank and in hand

8,260

11,104

34,189

23,018

CREDITORS

Amounts falling due within one year

37,792

17,673

NET CURRENT (LIABILITIES)/ASSETS

(3,603

)

5,345

TOTAL ASSETS LESS CURRENT LIABILITIES

4,839

21,981

CREDITORS

Amounts falling due after more than one year

45,414

34,680

NET LIABILITIES

(40,575

)

(12,699

)

CAPITAL AND RESERVES

Called up share capital

3

1

1

Profit and loss account

(40,576

)

(12,700

)

SHAREHOLDERS' FUNDS

(40,575

)

(12,699

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2015 in accordance with Section 476 of the Companies Act 2006.

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.

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 director on 11 March 2016 and were signed by:

C T Mathers - Director

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

-

33% on cost

Motor vehicles

-

25% on reducing balance

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

Deferred taxation is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet date where transactions of events have occurred at that date that will

result in an obligation to pay more tax, where in the opinion of the director it is material and with the

following exception:

Deferred tax assets are recognised only to the extent that the director considers that it is more likely

than not that there will be suitable taxable profits from which the future reversal of the underlying

differences can be deducted.

Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply

in the periods when the timing differences will reverse, based on tax rates and laws enacted or

substantially enacted at the balance sheet date.

Going concern

The accounts have been prepared on a going concern basis. Although the company has net liabilities

at the balance sheet date, it has the continued support of it's director.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2014

29,026

Additions

1,617

At 30 September 2015

30,643

DEPRECIATION

At 1 October 2014

12,390

Charge for year

9,811

At 30 September 2015

22,201

NET BOOK VALUE

At 30 September 2015

8,442

At 30 September 2014

16,636

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

£

1

Ordinary

£1

1

1