CELLAR DOOR PUBS LIMITED

Company Registration Number:
07166758 (England and Wales)

Unaudited abridged accounts for the year ended 28 February 2024

Period of accounts

Start date: 01 March 2023

End date: 28 February 2024

CELLAR DOOR PUBS LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2024

Balance sheet
Notes

CELLAR DOOR PUBS LIMITED

Balance sheet

As at 28 February 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 110,603 25,239
Total fixed assets: 110,603 25,239
Current assets
Stocks: 8,840 6,300
Debtors:   36,628 16,462
Cash at bank and in hand: 127,002 154,738
Total current assets: 172,470 177,500
Creditors: amounts falling due within one year:   (197,946) (202,978)
Net current assets (liabilities): (25,476) (25,478)
Total assets less current liabilities: 85,127 (239)
Creditors: amounts falling due after more than one year:   (53,976) (22,500)
Total net assets (liabilities): 31,151 (22,739)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 31,051 (22,839)
Shareholders funds: 31,151 (22,739)

The notes form part of these financial statements

CELLAR DOOR PUBS LIMITED

Balance sheet statements

For the year ending 28 February 2024 the company was entitled to exemption 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 this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 07 October 2024
and signed on behalf of the board by:

Name: A J Richardson
Status: Director

The notes form part of these financial statements

CELLAR DOOR PUBS LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets and depreciation policy

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: Fixtures & fittings 25% straight line Computer equipment 25% straight line

Other accounting policies

Inventories Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Deferred taxation Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted. Pension costs The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

CELLAR DOOR PUBS LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

2. Employees

2024 2023
Average number of employees during the period 24 24

CELLAR DOOR PUBS LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

3. Tangible Assets

Total
Cost £
At 01 March 2023 65,851
Additions 116,988
At 28 February 2024 182,839
Depreciation
At 01 March 2023 40,612
Charge for year 31,624
At 28 February 2024 72,236
Net book value
At 28 February 2024 110,603
At 28 February 2023 25,239