ACCOUNTS - Final Accounts

Registered number: 15800223

GREAT WHEATLEY CELLAR DOOR LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


GREAT WHEATLEY CELLAR DOOR LTD REGISTERED NUMBER:15800223

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Tangible assets	4		98,356
			98,356
Current assets
Debtors: amounts falling due within one year	5	10,566
		10,566
Creditors: amounts falling due within one year	6	(141,794)
Net current (liabilities)/assets			(131,228)
Total assets less current liabilities			(32,872)

Net (liabilities)/assets			(32,872)

Capital and reserves
Called up share capital			1
Profit and loss account			(32,873)
			(32,872)

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GREAT WHEATLEY CELLAR DOOR LTD REGISTERED NUMBER:15800223

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A J Dean

Director

Date: 17 December 2025

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GREAT WHEATLEY CELLAR DOOR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Great Wheatley Cellar Door Limited is a private company limited by shares, incorporated in England and Wales.
Its registered office is C/O Venthams, Millhouse, 32-38 East Street, Rochford, Essex, SS4 1DB.

The principal activity of the company is that of a restaurant.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis despite the net liabilities due
to the continued support provided by the directors.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Short-term leasehold property	-		over the life of the lease
				Fixtures and fittings	-	25%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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GREAT WHEATLEY CELLAR DOOR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Tangible fixed assets

	Short-term leasehold property	Fixtures and fittings	Total
	£	£	£
Cost or valuation
Additions	89,500	12,535	102,035
At 31 March 2025	89,500	12,535	102,035
Depreciation
Charge for the period on owned assets	2,841	838	3,679
At 31 March 2025	2,841	838	3,679
Net book value
At 31 March 2025	86,659	11,697	98,356

Debtors

					2025
					£


	Other debtors	10,566
		10,566

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GREAT WHEATLEY CELLAR DOOR LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	2,979
	Other creditors	136,421
	Accruals and deferred income	2,394
		141,794

7.	Related party transactions
	At the balance sheet date the company owed £136,421 to companies under common control in respect of interest free loans repayabe on demand.

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