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Company Registration No. 13903799 (England and Wales)
GD CELLAR LTD Unaudited accounts for the year ended 29 February 2024
GD CELLAR LTD Unaudited accounts Contents
Page
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GD CELLAR LTD Company Information for the year ended 29 February 2024
Director
Gamsan Rathinathan
Company Number
13903799 (England and Wales)
Registered Office
69 OLD ROAD CONISBROUGH DONCASTER DN12 3LU ENGLAND
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GD CELLAR LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
285,000 
285,000 
Tangible assets
9,940 
3,600 
294,940 
288,600 
Current assets
Inventories
62,750 
48,250 
Debtors
- 
3,049 
Cash at bank and in hand
75,603 
21,021 
138,353 
72,320 
Creditors: amounts falling due within one year
(109,263)
(10,745)
Net current assets
29,090 
61,575 
Total assets less current liabilities
324,030 
350,175 
Creditors: amounts falling due after more than one year
(311,979)
(338,281)
Net assets
12,051 
11,894 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
11,951 
11,794 
Shareholders' funds
12,051 
11,894 
For the year ending 29 February 2024 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.
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 and authorised for issue on 28 November 2024 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 year ended 29 February 2024
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 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:
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
Total 
£ 
Cost
At 1 March 2023
285,000 
At 29 February 2024
285,000 
Amortisation
At 1 March 2023
- 
At 29 February 2024
- 
Net book value
At 29 February 2024
285,000 
At 28 February 2023
285,000 
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GD CELLAR LTD Notes to the Accounts for the year ended 29 February 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2023
4,000 
Additions
6,700 
At 29 February 2024
10,700 
Depreciation
At 1 March 2023
400 
Charge for the year
360 
At 29 February 2024
760 
Net book value
At 29 February 2024
9,940 
At 28 February 2023
3,600 
6
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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