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Company Registration No. 14723522 (England and Wales)
Cellar Communications Ltd Unaudited accounts for the year ended 31 March 2025
Cellar Communications Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cellar Communications Ltd Company Information for the year ended 31 March 2025
Director
George MacArthur
Company Number
14723522 (England and Wales)
Registered Office
60 Gray's Inn Road London WC1X 8LU England
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Cellar Communications Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,727
767
Current assets
Debtors
5
6,540
3,474
Cash at bank and in hand
49,455
253
55,995
3,727
Creditors: amounts falling due within one year
6
(45,166)
(4,452)
Net current assets/(liabilities)
10,829
(725)
Net assets
14,556
42
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
14,555
41
Shareholders' funds
14,556
42
For the year ending 31 March 2025 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.
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 13 October 2025 and were signed on its behalf by
George MacArthur Director Company Registration No. 14723522
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Cellar Communications Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Cellar Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 14723522. The registered office is 60 Gray's Inn Road, London, WC1X 8LU, 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:
Computer equipment
33.33% Straight Line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
837
Additions
4,007
At 31 March 2025
4,844
Depreciation
At 1 April 2024
70
Charge for the year
1,047
At 31 March 2025
1,117
Net book value
At 31 March 2025
3,727
At 31 March 2024
767
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,540
1,820
Other debtors
-
1,654
6,540
3,474
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Cellar Communications Ltd Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,447
-
Trade creditors
1,134
-
Taxes and social security
8,734
3,502
Loans from directors
1,802
-
Accruals
812
950
Deferred income
23,237
-
45,166
4,452
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Transactions with related parties
The director loan of £1,802.16 is money advanced to the Company by the Director at 31 March 2025. The loan is unsecured and interest free. The loan is repayable on demand.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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