9 February 2022 false No description of principal activity Taxfiler 2023.10 13903799business:PrivateLimitedCompanyLtd2022-02-092023-02-28 139037992022-02-08 139037992022-02-092023-02-28 13903799business:AuditExempt-NoAccountantsReport2022-02-092023-02-28 13903799business:FilletedAccounts2022-02-092023-02-28 139037992023-02-28 13903799business:Director12022-02-092023-02-28 13903799business:RegisteredOffice2022-02-092023-02-28 139037992022-02-28 13903799core:WithinOneYear2023-02-28 13903799core:WithinOneYear2022-02-28 13903799core:AfterOneYear2023-02-28 13903799core:AfterOneYear2022-02-28 13903799core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 13903799core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 13903799core:PreviouslyStatedAmount2023-02-28 13903799core:PreviouslyStatedAmount2022-02-28 13903799business:SmallEntities2022-02-092023-02-28 13903799countries:EnglandWales2022-02-092023-02-28 13903799core:PlantMachinery2022-02-092023-02-28 13903799core:Goodwill2022-02-08 13903799core:Goodwill2022-02-092023-02-28 13903799core:Goodwill2023-02-28 13903799core:PlantMachinery2022-02-08 13903799core:PlantMachinery2023-02-28 139037992021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 13903799 (England and Wales)
GD CELLAR LTD Unaudited accounts for the period from 9 February 2022 to 28 February 2023
GD CELLAR LTD Unaudited accounts Contents
Page
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GD CELLAR LTD Company Information for the period from 9 February 2022 to 28 February 2023
Director
Gamsan Rathinathan
Company Number
13903799 (England and Wales)
Registered Office
69 OLD ROAD CONISBROUGH DONCASTER DN12 3LU ENGLAND
Accountants
Luxmy Accountants 5 Juniper Road Harlow Essex CM17 0FU
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GD CELLAR LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(100)
- 
Fixed assets
Intangible assets
225,000 
- 
Tangible assets
3,600 
- 
228,600 
- 
Current assets
Inventories
48,250 
- 
Debtors
3,049 
- 
Cash at bank and in hand
21,021 
- 
72,320 
- 
Creditors: amounts falling due within one year
(10,717)
- 
Net current assets
61,603 
- 
Total assets less current liabilities
290,103 
- 
Creditors: amounts falling due after more than one year
(283,281)
- 
Net assets
6,822 
- 
Capital and reserves
Profit and loss account
6,822 
- 
Shareholders' funds
6,822 
- 
For the period ending 28 February 2023 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
Gamsan Rathinathan Director Company Registration No. 13903799
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GD CELLAR LTD Notes to the Accounts for the period from 9 February 2022 to 28 February 2023
1
Statutory information
GD CELLAR LTD is a private company, limited by shares, registered in England and Wales, registration number 13903799. The registered office is 69 OLD ROAD, CONISBROUGH, DONCASTER, DN12 3LU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 9 February 2022
- 
Additions
225,000 
At 28 February 2023
225,000 
Amortisation
At 9 February 2022
- 
At 28 February 2023
- 
Net book value
At 28 February 2023
225,000 
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GD CELLAR LTD Notes to the Accounts for the period from 9 February 2022 to 28 February 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 9 February 2022
- 
Additions
4,000 
At 28 February 2023
4,000 
Depreciation
Charge for the period
400 
At 28 February 2023
400 
Net book value
At 28 February 2023
3,600 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,174 
- 
Other debtors
875 
- 
3,049 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
646 
- 
Trade creditors
2,525 
- 
Taxes and social security
3,857 
- 
Other creditors
3,689 
- 
10,717 
- 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
145,781 
- 
Loans from directors
137,500 
- 
283,281 
- 
9
Average number of employees
During the period the average number of employees was 4 (2022: 0).
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