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Registered number: 08269589
A J Cellar Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08269589
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 146,188 162,431
Tangible Assets 5 572,698 609,487
718,886 771,918
CURRENT ASSETS
Stocks 708,314 690,452
Debtors 672,746 620,533
Cash at bank and in hand 102,778 213,820
1,483,838 1,524,805
Creditors: Amounts Falling Due Within One Year (591,663 ) (596,617 )
NET CURRENT ASSETS (LIABILITIES) 892,175 928,188
TOTAL ASSETS LESS CURRENT LIABILITIES 1,611,061 1,700,106
Creditors: Amounts Falling Due After More Than One Year (656,329 ) (851,749 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (34,140 ) (35,452 )
NET ASSETS 920,592 812,905
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 920,492 812,805
SHAREHOLDERS' FUNDS 920,592 812,905
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Antony Jeyanthiran Benedict
Director
22/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
A J Cellar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08269589 . The registered office is 46 The Drive, Bexley, DA5 3DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, especially the directors consider that the Covid 19 has not created a material uncertainty which casts a significant doubt over the entity's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold -
Plant & Machinery 20% Straight line method
Motor Vehicles 25% reducing balance method
Fixtures & Fittings 10% reducing balance method
Computer Equipment 20% reducing balance method
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 36 (2022: 35)
36 35
4. Intangible Assets
Total
£
Cost
As at 1 April 2022 267,550
As at 31 March 2023 267,550
Amortisation
As at 1 April 2022 105,119
Provided during the period 16,243
As at 31 March 2023 121,362
Net Book Value
As at 31 March 2023 146,188
As at 1 April 2022 162,431
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5. Tangible Assets
Total
£
Cost
As at 1 April 2022 901,685
Additions 31,012
As at 31 March 2023 932,697
Depreciation
As at 1 April 2022 292,198
Provided during the period 67,801
As at 31 March 2023 359,999
Net Book Value
As at 31 March 2023 572,698
As at 1 April 2022 609,487
6. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 34,140 35,452
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Related Party Transactions
a) The company was owed by the following companies, which are under the common control of the same shareholder: 
- Francis Food Ltd - the amount of loan £348,650 as of balance sheet date (31 March 2022:£332,500)
- Long Buckby Trading Ltd - the amount of loan £189,000 as of balance sheet date (31 March 2022:£182,000)
- AJHWM Properties Ltd - the amount of loan £80,320 as of balance sheet date (31 March 2022:£80,320)
and the loans are repayable on demand and interest-free.
b) During the accounting period the company received a loan £11,150 from A J Food Stores Limited, which is jointly controlled (50% shareholding held) by the same shareholder and director, the loan is repayable on demand and interest-free.
c) The loan from the director is repayable on demand and interest-free.
d) During the year under review, the company has paid rent of £18,000 to AJHWM Properties Ltd, which is under the common control of the same shareholder, for use of freehold property by the company, which is owned by AJHWM Properties Ltd. 
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