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Registered number: 14086705
Story Cellar Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
R Best & Co Ltd
Office 6
7 - 11 High Street
Reigate
Surrey
RH2 9AA
Story Cellar Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Story Cellar Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14086705

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,500 |  | 4,500
Tangible Assets | 5 |  | 872,311 |  | 980,455
|  |  | 876,811 |  | 984,955
CURRENT ASSETS
Stocks | 6 | 116,321 |  | 130,009 |
Debtors | 7 | 120,972 |  | 108,120 |
Cash at bank and in hand |  | 55,856 |  | 22,185 |
|  | 293,149 |  | 260,314 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,906,738 ) |  | (1,634,530 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,613,589 ) |  | (1,374,216 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (736,778 ) |  | (389,261 )
NET LIABILITIES |  |  | (736,778 ) |  | (389,261 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50 |  | 50
Profit and Loss Account |  |  | (736,828 ) |  | (389,311 )
SHAREHOLDERS' FUNDS |  |  | (736,778) |  | (389,261)

Page 1
Page 2
Story Cellar Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

H Davies Director
18 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Story Cellar Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Story Cellar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14086705 . The registered office is Office 6, 7 - 11 High Street, Reigate, Surrey, RH2 9AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is held at cost due and the value will be reviewed annually to check for impairment.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% on Cost
Plant & Machinery | 10% on Cost
Fixtures & Fittings | 10% on Cost
Computer Equipment | 25% on Cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the trading year was: 23 (2024: 28)
23 28
Page 3
Page 4
Story Cellar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 4,500
As at 31 May 2025 | 4,500
Net Book Value
As at 31 May 2025 | 4,500
As at 1 June 2024 | 4,500

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 785,439 | 247,132 | 70,988 | 4,547 | 1,108,106
Additions | - | - | 2,700 | 987 | 3,687
As at 31 May 2025 | 785,439 | 247,132 | 73,688 | 5,534 | 1,111,793
Depreciation
As at 1 June 2024 | 89,223 | 28,868 | 8,233 | 1,327 | 127,651
Provided during the period | 78,544 | 24,713 | 7,256 | 1,318 | 111,831
As at 31 May 2025 | 167,767 | 53,581 | 15,489 | 2,645 | 239,482
Net Book Value
As at 31 May 2025 | 617,672 | 193,551 | 58,199 | 2,889 | 872,311
As at 1 June 2024 | 696,216 | 218,264 | 62,755 | 3,220 | 980,455

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 116,321 |  | 130,009

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,900 |  | -
Prepayments and accrued income | 28,772 |  | 20,258
Other debtors | 87,000 |  | 87,000
Tom Sellers Ltd | 839 |  | 733
Restaurant Dovetale | 313 |  | -
Gwyns Bakery | 98 |  | -
Directors' loan accounts | - |  | 79
Called up share capital not paid | 50 |  | 50
| 120,972 |  | 108,120

Page 4
Page 5
Story Cellar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 410,185 |  | 316,047
Bank loans and overdrafts | 5,691 |  | 659
Other loans | 535,000 |  | 665,000
Other taxes and social security | 124,216 |  | 145,483
VAT | 36,345 |  | 34,163
Other creditors | 800 |  | 540
Pension Control | 2,609 |  | 2,980
Tronc | 2,033 |  | 7,237
Storyland Holdings Ltd | 206,108 |  | 250,690
Restaurant Story Ltd | 96,635 |  | 84,625
Accruals and deferred income | 18,000 |  | 14,221
Directors' loan accounts | 666 |  | 858
Amounts owed to associates | 468,450 |  | 112,027
| 1,906,738 |  | 1,634,530

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 50 |  | 50
Amount of Allotted, Called Up Share Capital | 50 |  | 50

Page 5