Cellars Indian Cuisine Ltd - Filleted accounts

Registered number

08179944

Cellars Indian Cuisine Ltd

Filleted Accounts

31 October 2025

Cellars Indian Cuisine Ltd
Registered number:		08179944
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		50,992			29,870

Current assets
Stocks		4,180			4,260
Debtors	5	-			7,953
Cash at bank and in hand		218,263			236,033
		222,443			248,246

Creditors: amounts falling due within one year	6	(29,134)			(29,959)

Net current assets			193,309			218,287

Total assets less current liabilities			244,301			248,157

Creditors: amounts falling due after more than one year	7		(3,939)			(3,953)



Net assets			240,362			244,204

Capital and reserves
Called up share capital			100			100
Profit and loss account			240,262			244,104

Shareholder's funds			240,362			244,204

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kamal Hussain
Director
Approved by the board on 24 July 2026

Cellars Indian Cuisine Ltd
Notes to the Accounts
for the year ended 31 October 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			not depreciated
	Plant and machinery			Reducing balace - 15% pa
	Motor Vehicles			Reducing balace - 25% pa

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					15		14



3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							28,000
	At 31 October 2025							28,000

	Amortisation
	At 1 November 2024							28,000
	At 31 October 2025							28,000

	Net book value
	At 31 October 2025							-

	Goodwill has been completely written off.

4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	12,968		55,215		11,250		79,433
	Additions	21,825		2,197		-		24,022
	At 31 October 2025	34,793		57,412		11,250		103,455

	Depreciation
	At 1 November 2024	-		38,669		10,894		49,563
	Charge for the year	-		2,811		89		2,900
	At 31 October 2025	-		41,480		10,983		52,463

	Net book value
	At 31 October 2025	34,793		15,932		267		50,992
	At 31 October 2024	12,968		16,546		356		29,870

5	Debtors					2025		2024
£							£

	Trade debtors					-		2,673
	Other debtors					-		5,280
						-		7,953



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					4,768		5,393
	Corporation tax					8,566		12,211
	Other taxes and social security costs					15,800		12,355
						29,134		29,959





7	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors - Director's loan account					3,939		3,953


8	Other information

	Cellars Indian Cuisine Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	166/167 Lowers High Street
	Stourbridge
	West Midlands
	DY8 1TT