14731676 false Retail sale in non-specialised stores with food, beverages or tobacco predominating 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-05-31 http://www.companieshouse.gov.uk/cd:Director1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-05-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-05-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-05-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-05-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-05-31 http://www.companieshouse.gov.uk/2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2025-05-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14731676
KS&GO CELLAR LTD
ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
Prepared By:
Speed Consultants Ltd
Licensed Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD

KS&GO CELLAR LTD

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
DIRECTORS
K THEDSHANAMOORTHY
REGISTERED OFFICE
Flat,1 Hard Lane
Kiveton Park
Sheffield
S26 6NB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 14731676
ACCOUNTANTS
Speed Consultants Ltd
Licensed Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD

KS&GO CELLAR LTD

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

KS&GO CELLAR LTD

BALANCE SHEET AT 31/05/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 190,687 |  |  |  | 190,687
Tangible assets |  | 4 |  |  |  | 257,336 |  |  |  | 281,704
|  |  |  |  |  | 448,023 |  |  |  | 472,391
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 108,000 |  |  |  | 65,000 |  |
Debtors |  | 6 |  | 1,200 |  |  |  | 12,287 |  |
Cash at bank and in hand |  |  |  | 44,284 |  |  |  | 17,607 |  |
|  |  |  | 153,484 |  |  |  | 94,894 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 493,202 |  |  |  | 429,487 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (339,718) |  |  |  | (334,593)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 108,305 |  |  |  | 137,798
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 160,944 |  |  |  | 203,978
NET LIABILITIES |  |  |  |  |  | (52,639) |  |  |  | (66,180)
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  |  | (52,640) |  |  |  | (66,181)
SHAREHOLDERS' FUNDS |  |  |  |  |  | (52,639) |  |  |  | (66,180)
For the year ending 31/05/2025 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 04/09/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
K THEDSHANAMOORTHY |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

KS&GO CELLAR LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittings |  | 10%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 11 |  | 8

KS&GO CELLAR LTD

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/06/2024 |  | 190,687 |  | 190,687
At 31/05/2025 |  | 190,687 |  | 190,687
Depreciation |  |  |  |
At 31/05/2025 |  | - |  | -
Net Book Amounts |  |  |  |
At 31/05/2025 |  | 190,687 |  | 190,687
At 31/05/2024 |  | 190,687 |  | 190,687

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Long Leasehold |  | Fixtures |  |
|  | Properties |  | and Fittings |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/06/2024 |  | 1 |  | 306,244 |  | 306,245
Additions |  | - |  | 4,225 |  | 4,225
At 31/05/2025 |  | 1 |  | 310,469 |  | 310,470
Depreciation |  |  |  |  |  |
At 01/06/2024 |  | - |  | 24,541 |  | 24,541
For the year |  | - |  | 28,593 |  | 28,593
At 31/05/2025 |  | - |  | 53,134 |  | 53,134
Net Book Amounts |  |  |  |  |  |
At 31/05/2025 |  | 1 |  | 257,335 |  | 257,336
At 31/05/2024 |  | 1 |  | 281,703 |  | 281,704

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 108,000 |  | 65,000
|  |  |  | 108,000 |  | 65,000

KS&GO CELLAR LTD

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
VAT |  |  |  | - |  | 11,087
Prepayments |  |  |  | 1,200 |  | 1,200
|  |  |  | 1,200 |  | 12,287

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
VAT |  |  |  | 4,246 |  | -
PAYE control |  |  |  | 7,157 |  | 3,092
Salaries and wages control |  |  |  | 8,985 |  | 10,856
Directors current account |  |  |  | 138,842 |  | 132,812
Trade creditors |  |  |  | 79,994 |  | 18,130
Other creditors |  |  |  | 232,327 |  | 238,247
Amounts due to group companies |  |  |  | 21,651 |  | 26,350
|  |  |  | 493,202 |  | 429,487

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Finance Lease |  |  |  | 20,392 |  | 26,743
Finance Lease |  |  |  | 28,552 |  | 35,902
Loan |  |  |  | 112,000 |  | 141,333
|  |  |  | 160,944 |  | 203,978

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
1 Class 1 shares of £1 each |  |  |  | 1 |  | 1
|  |  |  | 1 |  | 1