2023-10-012024-09-302024-09-30false10974884CELLAR 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 2024

CELLAR TAPES UK LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,5902,120
1,5902,120
Current assets
Stocks74,031-
Debtors5400,438234,657
Cash at bank and on hand3,7803,271
478,249237,928
Creditors amounts falling due within one year6(206,369)(122,137)
Net current assets (liabilities)271,880115,791
Total assets less current liabilities273,470117,911
Creditors amounts falling due after one year7(197,894)(52,845)
Net assets75,57665,066
Capital and reserves
Called up share capital100100
Profit and loss account75,47664,966
Shareholders' funds75,57665,066
The financial statements were approved and authorised for issue by the Director on 2 November 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 2024

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.
Turnover policy
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.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year136
3.Intangible assets

Total

£
Cost or valuation
At 01 October 235,300
At 30 September 245,300
Amortisation and impairment
At 01 October 233,180
Charge for year530
At 30 September 243,710
Net book value
At 30 September 241,590
At 30 September 232,120
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 231,449
At 30 September 241,449
Depreciation and impairment
At 01 October 231,449
At 30 September 241,449
Net book value
At 30 September 24-
At 30 September 23-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables298,115227,158
Other debtors102,3237,499
Total400,438234,657
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

2024

2023

££
Bank borrowings and overdrafts49,56925,903
Taxation and social security129,52674,164
Other creditors27,27422,070
Total206,369122,137
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

2024

2023

££
Bank borrowings and overdrafts197,89452,845
Total197,89452,845
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.