1 August 2021 false No description of principal activity Taxfiler 2022.8.3 09131902business:PrivateLimitedCompanyLtd2021-08-012022-05-31 091319022021-07-31 09131902business:EntityNoLongerTradingButTradedInPast2021-08-012022-05-31 091319022021-08-012022-05-31 09131902business:AuditExemptWithAccountantsReport2021-08-012022-05-31 09131902business:FullAccounts2021-08-012022-05-31 091319022022-05-31 09131902business:Director12021-08-012022-05-31 09131902business:RegisteredOffice2021-08-012022-05-31 091319022021-07-31 09131902core:WithinOneYear2022-05-31 09131902core:WithinOneYear2021-07-31 09131902core:ShareCapital2022-05-31 09131902core:ShareCapital2021-07-31 09131902core:RetainedEarningsAccumulatedLosses2022-05-31 09131902core:RetainedEarningsAccumulatedLosses2021-07-31 09131902business:SmallEntities2021-08-012022-05-31 09131902countries:EnglandWales2021-08-012022-05-31 09131902core:PlantMachinery2021-08-012022-05-31 09131902core:PlantMachinery2021-07-31 09131902core:PlantMachinery2022-05-31 09131902business:OrdinaryShareClass12021-08-012022-05-31 09131902business:OrdinaryShareClass12020-08-012021-07-31 09131902business:Director112021-08-012022-05-31 09131902business:Director112021-07-31 09131902business:Director112022-05-31 091319022020-08-012021-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09131902 (England and Wales)
LAU CORP LIMITED Unaudited accounts for the period from 1 August 2021 to 31 May 2022
LAU CORP LIMITED Unaudited accounts Contents
Page
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LAU CORP LIMITED Company Information for the period from 1 August 2021 to 31 May 2022
Director
Chi Leung Alex Lau
Company Number
09131902 (England and Wales)
Registered Office
25 CEDAR ROAD CROYDON CR0 6UG ENGLAND
Accountants
Tailored Accountancy Ltd 5 Tanners Yard London Road Bagshot Surrey GU19 5HD
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LAU CORP LIMITED Statement of financial position as at 31 May 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
4,002 
Current assets
Cash at bank and in hand
108,447 
131,144 
Creditors: amounts falling due within one year
2,050 
7,248 
Net current assets
110,497 
138,392 
Net assets
110,497 
142,394 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
110,496 
142,393 
Shareholders' funds
110,497 
142,394 
For the period ending 31 May 2022 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 August 2022 and were signed on its behalf by
Chi Leung Alex Lau Director Company Registration No. 09131902
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LAU CORP LIMITED Notes to the Accounts for the period from 1 August 2021 to 31 May 2022
1
Statutory information
LAU CORP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09131902. The registered office is 25 CEDAR ROAD, CROYDON, CR0 6UG, ENGLAND. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2021
11,457 
Additions
3,207 
Disposals
(14,664)
At 31 May 2022
- 
Depreciation
At 1 August 2021
7,455 
Charge for the period
1,525 
Surplus on revaluation
(8,980)
At 31 May 2022
- 
Net book value
At 31 May 2022
- 
At 31 July 2021
4,002 
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LAU CORP LIMITED Notes to the Accounts for the period from 1 August 2021 to 31 May 2022
5
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
420 
(19)
Loans from directors
(2,470)
(7,506)
Accruals
- 
277 
(2,050)
(7,248)
6
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Chi Leung Alex Lau
Loan to director
7,506 
2,470 
7,506 
2,470 
7,506 
2,470 
7,506 
2,470 
8
Average number of employees
During the period the average number of employees was 1 (2021: 1).
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