1 April 2022 false No description of principal activity Taxfiler 2023.15 07677414business:PrivateLimitedCompanyLtd2022-04-012023-03-31 076774142022-03-31 076774142022-04-012023-03-31 07677414business:AuditExempt-NoAccountantsReport2022-04-012023-03-31 07677414business:AbridgedAccounts2022-04-012023-03-31 076774142023-03-31 07677414business:Director12022-04-012023-03-31 07677414business:Director22022-04-012023-03-31 07677414business:RegisteredOffice2022-04-012023-03-31 076774142022-03-31 07677414core:WithinOneYear2023-03-31 07677414core:WithinOneYear2022-03-31 07677414core:AfterOneYear2023-03-31 07677414core:AfterOneYear2022-03-31 07677414core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 07677414core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 07677414core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 07677414core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 07677414core:PreviouslyStatedAmount2023-03-31 07677414core:PreviouslyStatedAmount2022-03-31 07677414business:SmallEntities2022-04-012023-03-31 07677414countries:EnglandWales2022-04-012023-03-31 07677414core:ComputerEquipment2022-04-012023-03-31 076774142021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. 07677414 (England and Wales)
The Old Cellar Ltd Unaudited accounts for the year ended 31 March 2023
The Old Cellar Ltd Unaudited accounts Contents
Page
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The Old Cellar Ltd Company Information for the year ended 31 March 2023
Directors
Mr Stoyan Stoyanov Mr Dilyan Kolev
Company Number
07677414 (England and Wales)
Registered Office
14 Parkfields Avenue London SW20 0QS
Accountants
Emeralds BS Ltd Chartered Certified Accountants 123 King Street London W6 9JG
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The Old Cellar Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
738 
1,102 
Current assets
Inventories
84,379 
117,536 
Debtors
67,827 
42,855 
Cash at bank and in hand
- 
20,618 
152,206 
181,009 
Creditors: amounts falling due within one year
(182,817)
(135,174)
Net current (liabilities)/assets
(30,611)
45,835 
Total assets less current liabilities
(29,873)
46,937 
Creditors: amounts falling due after more than one year
(32,500)
(42,500)
Net (liabilities)/assets
(62,373)
4,437 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(62,473)
4,337 
Shareholders' funds
(62,373)
4,437 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 26 March 2024 and were signed on its behalf by
Mr Stoyan Stoyanov Director Company Registration No. 07677414
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The Old Cellar Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
The Old Cellar Ltd is a private company, limited by shares, registered in England and Wales, registration number 07677414. The registered office is 14 Parkfields Avenue, London, SW20 0QS.
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 year, 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:
Computer equipment
33% straight line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2022
2,230 
At 31 March 2023
2,230 
Depreciation
At 1 April 2022
1,128 
Charge for the year
364 
At 31 March 2023
1,492 
Net book value
At 31 March 2023
738 
At 31 March 2022
1,102 
5
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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