2022-01-01 06845512 2022-12-31 06845512 2022-01-01 2022-12-31 06845512 2021-12-31 06845512 2021-01-01 2021-12-31 06845512 uk-core:WithinOneYear 2021-12-31 06845512 uk-core:WithinOneYear 2022-12-31 06845512 uk-core:AfterOneYear 2021-12-31 06845512 uk-core:AfterOneYear 2022-12-31 06845512 uk-core:ShareCapital 2022-12-31 06845512 uk-core:ShareCapital 2021-12-31 06845512 uk-core:SharePremium 2022-12-31 06845512 uk-core:SharePremium 2021-12-31 06845512 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 06845512 uk-core:RetainedEarningsAccumulatedLosses 2021-12-31 06845512 uk-bus:Director1 2022-01-01 2022-12-31 06845512 uk-core:PlantMachinery 2022-01-01 2022-12-31 06845512 uk-core:CommercialMotorVehicles 2022-01-01 2022-12-31 06845512 uk-core:CommercialMotorVehicles 2021-12-31 06845512 uk-core:PlantMachinery 2021-12-31 06845512 uk-core:PlantMachinery 2022-12-31 06845512 uk-core:CommercialMotorVehicles 2022-12-31 06845512 uk-core:WithinOneYear uk-core:Secured 2022-12-31 06845512 uk-core:WithinOneYear uk-core:Secured 2021-12-31 06845512 uk-core:WithinOneYear 2022-12-31 06845512 uk-core:WithinOneYear 2021-12-31 06845512 uk-core:AfterOneYear uk-core:Secured 2022-12-31 06845512 uk-core:AfterOneYear uk-core:Secured 2021-12-31 iso4217:GBP xbrli:pure 06845512 uk-bus:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 06845512 uk-bus:FRS102 2022-01-01 2022-12-31 06845512 uk-bus:FullAccounts 2022-01-01 2022-12-31 06845512 uk-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31
Cellarat Productions Limited
Registered Number:06845512
For the year ended 31 December 2022
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2022
Cellarat Productions Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
06845512
As at 31 December 2022
Cellarat Productions Limited
Statement of Financial Position
£
£
2021
2022
Notes
Fixed assets
Property, plant and equipment
26,608
64,825
2
26,608
64,825
Current assets
Inventories
1,010,348
1,178,972
3
Trade and other receivables
37,421
12,251
4
1,242
Cash and cash equivalents
1,730
1,192,953
1,049,011
Trade and other payables: amounts falling due within one
year
(407,025)
(549,343)
5
641,986
643,610
Net current assets
Total assets less current liabilities
670,218
706,811
Trade and other payables: amounts falling due after more
than one year
(82,209)
(27,308)
6
642,910
Net assets
624,602
Capital and reserves
Called up share capital
1,489
1,421
Share premium account
1,261,736
1,193,804
Retained earnings
(620,315)
(570,623)
642,910
624,602
Shareholders' funds
For the year ended 31 December 2022 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
M T Walker Director
These financial statements were approved and authorised for issue by the Board on 30 August 2023 and were signed by:
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4
Registered Number :
06845512
For the year ended 31 December 2022
Cellarat Productions Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 December 2022
Cellarat Productions Limited
Notes to the Financial Statements
Statutory Information
Cellarat Productions Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 06845512.
Registered address:
Studio 5 The Old Kiln
Penn Croft Farm
Itchell Lane
Crondall Hampshire
GU10 5PX
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A 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 costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Straight line
25% Straight line
Motor vehicles
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or
valuation
At 01 January 2022
170,147
118,765
51,382
(12,885)
-
Disposals
(12,885)
At 31 December 2022
51,382
105,880
157,262
Provision for depreciation and impairment
At 01 January 2022
105,322
56,436
48,886
Charge for year
25,332
24,470
862
At 31 December 2022
130,654
80,906
49,748
At 31 December 2022
Net book value
1,634
24,974
26,608
At 31 December 2021
2,496
62,329
64,825
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6
For the year ended 31 December 2022
Cellarat Productions Limited
Notes to the Financial Statements Continued
3. Inventories
2021
2022
£
£
Stocks
1,178,972
1,010,348
4. Trade and other receivables
2021
2022
£
£
Trade debtors
-
28,939
Other debtors
12,251
8,482
37,421
12,251
The debtors above include the following amounts falling due after more than one year:
Trade debtors
-
28,939
5. Trade and other payables: amounts falling due within one year
2021
2022
£
£
Bank loans and overdraft (secured)
5,455
-
Bank loans and overdraft
10,000
8,559
Trade creditors
49,149
13,759
Amounts owed to group undertaking and undertaking in which the
company has a participating interest
333,419
187,996
Taxation and social security
-
437
Other creditors
151,320
196,274
549,343
407,025
6. Trade and other payables: amounts falling due after more than one year
2021
2022
£
£
Bank loans and overdraft
27,308
47,222
Other creditors
-
34,987
27,308
82,209
7. Average number of persons employed
During the year the average number of employees was 2 (2021 : 2)
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