REGISTERED NUMBER: 02979611 (England and Wales)

CELLAR DRINKS COMPANY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R T Anstee

C Anstee

REGISTERED OFFICE:

Unit 4 Waller House

Elvicta Business Park

Crickhowell

Powys

NP8 1DF

REGISTERED NUMBER:

02979611 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

1,250

3,750

Tangible assets

5

289,075

313,161

Investments

6

14,520

14,520

304,845

331,431

CURRENT ASSETS

Stocks

290,181

275,953

Debtors

7

1,193,358

566,251

Cash at bank and in hand

338,728

215,262

1,822,267

1,057,466

CREDITORS

Amounts falling due within one year

8

837,181

559,637

NET CURRENT ASSETS

985,086

497,829

TOTAL ASSETS LESS CURRENT LIABILITIES

1,289,931

829,260

CREDITORS

Amounts falling due after more than one year

9

627,308

285,043

NET ASSETS

662,623

544,217

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

661,623

543,217

SHAREHOLDERS' FUNDS

662,623

544,217

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd June 2026 and were signed on its behalf by:

R T Anstee - Director

1.	STATUTORY INFORMATION

Cellar Drinks Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

over the duration of the lease

Plant and machinery

-

15% straight line on cost

Fixtures and fittings

-

15% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% straight line on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

16,000

10,000

26,000

AMORTISATION

At 1st January 2025

16,000

6,250

22,250

Amortisation for year

-

2,500

2,500

At 31st December 2025

16,000

8,750

24,750

NET BOOK VALUE

At 31st December 2025

-

1,250

1,250

At 31st December 2024

-

3,750

3,750

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st January 2025

65,828

37,551

28,597

Additions

-

3,726

3,200

At 31st December 2025

65,828

41,277

31,797

DEPRECIATION

At 1st January 2025

21,027

16,639

8,466

Charge for year

13,165

5,497

4,596

At 31st December 2025

34,192

22,136

13,062

NET BOOK VALUE

At 31st December 2025

31,636

19,141

18,735

At 31st December 2024

44,801

20,912

20,131

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2025

316,448

7,003

455,427

Additions

51,780

1,721

60,427

At 31st December 2025

368,228

8,724

515,854

DEPRECIATION

At 1st January 2025

92,174

3,960

142,266

Charge for year

59,305

1,950

84,513

At 31st December 2025

151,479

5,910

226,779

NET BOOK VALUE

At 31st December 2025

216,749

2,814

289,075

At 31st December 2024

224,274

3,043

313,161

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st January 2025

and 31st December 2025

14,520

NET BOOK VALUE

At 31st December 2025

14,520

At 31st December 2024

14,520

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

339,077

460,794

Amounts owed by group undertakings

757,539

-

Other debtors

96,742

105,457

1,193,358

566,251

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

17,834

20,000

Hire purchase contracts

49,658

24,422

Trade creditors

652,571

395,201

Taxation and social security

97,284

79,068

Other creditors

19,834

40,946

837,181

559,637

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

74,180

39,167

Hire purchase contracts

81,431

125,197

Other creditors

471,697

120,679

627,308

285,043