2022-10-012023-09-302023-09-30false10974884CELLAR TAPES UK 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CELLAR TAPES UK LTD

Registered Number
10974884
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

CELLAR TAPES UK LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

VAUGHAN, James Edward

Registered Address

The Old Granary
Dunton Road
Laindon
SS15 4DB

Registered Number

10974884 (England and Wales)
CELLAR TAPES UK LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets32,1202,650
2,1202,650
Current assets
Debtors234,657163,879
Cash at bank and on hand3,2712,954
237,928166,833
Creditors amounts falling due within one year6(122,137)(77,370)
Net current assets (liabilities)115,79189,463
Total assets less current liabilities117,91192,113
Creditors amounts falling due after one year7(52,845)(30,267)
Net assets65,06661,846
Capital and reserves
Called up share capital100100
Profit and loss account64,96661,746
Shareholders' funds65,06661,846
The financial statements were approved and authorised for issue by the Director on 8 February 2024, and are signed on its behalf by:
VAUGHAN, James Edward
Director
Registered Company No. 10974884
CELLAR TAPES UK LTD
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible fixed assets are stated at cost less amortisation. Amortisation is provided on all intangible fixed assets over 10 years straight line.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation.
2.Average number of employees

20232022
Average number of employees during the year64
3.Intangible assets

Total

£
Cost or valuation
At 01 October 225,300
At 30 September 235,300
Amortisation and impairment
At 01 October 222,650
Charge for year530
At 30 September 233,180
Net book value
At 30 September 232,120
At 30 September 222,650
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 221,449
At 30 September 231,449
Depreciation and impairment
At 01 October 221,449
At 30 September 231,449
Net book value
At 30 September 23-
At 30 September 22-
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables227,158153,880
Other debtors7,4999,999
Total234,657163,879
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts25,90323,941
Taxation and social security74,16443,002
Other creditors22,07010,427
Total122,13777,370
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts52,84530,267
Total52,84530,267
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.