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Registered number: 05792216
Pieman Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2021
Ten Forward Accounting Ltd

Chartered Certified Accountants

1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 05792216
30 September 2021 30 September 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,274,836 1,537
1,274,836 1,537
CURRENT ASSETS
Debtors 4 164,456 8,843
Cash at bank and in hand 1,396,188 1,463,624
1,560,644 1,472,467
Creditors: Amounts Falling Due Within One Year 5 (2,565,758 ) (1,156,017 )
NET CURRENT ASSETS (LIABILITIES) (1,005,114 ) 316,450
TOTAL ASSETS LESS CURRENT LIABILITIES 269,722 317,987
NET ASSETS 269,722 317,987
CAPITAL AND RESERVES
Called up share capital 6 101 100
Income Statement 269,621 317,887
SHAREHOLDERS' FUNDS 269,722 317,987
For the year ending 30 September 2021 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 Income Statement.
On behalf of the board
Mr Shing Chau
Director
1 September 2022
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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:
Freehold No depreciation
Computer Equipment 25% Straight Line Basis
1.4. Investment Properties
All investment properties are carried at cost value determined at point of acquisition. No depreciation is provided for.
1.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it isrecognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
1.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: 3)
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3. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 October 2020 - 2,549 2,549
Additions 1,271,671 3,020 1,274,691
As at 30 September 2021 1,271,671 5,569 1,277,240
Depreciation
As at 1 October 2020 - 1,012 1,012
Provided during the period - 1,392 1,392
As at 30 September 2021 - 2,404 2,404
Net Book Value
As at 30 September 2021 1,271,671 3,165 1,274,836
As at 1 October 2020 - 1,537 1,537
4. Debtors
30 September 2021 30 September 2020
£ £
Due within one year
Prepayments and accrued income 38,424 -
Other debtors 126,032 8,592
Other taxes and social security - 251
164,456 8,843
5. Creditors: Amounts Falling Due Within One Year
30 September 2021 30 September 2020
£ £
Corporation tax - 75,441
Other creditors 351,865 -
Accruals and deferred income 1,800 2,405
Directors' loan accounts 2,212,093 1,078,171
2,565,758 1,156,017
Other creditors include the loan from Aspen Bridging Ltd of £351,865 received in June 2021. This is repayable within 14 months from the date it was received. A charge on the company’s property has been registered by the lender.
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6. Share Capital
30 September 2021 30 September 2020
Allotted, Called up and fully paid 101 100
Value Number 30 September 2021 30 September 2020
Allotted, called up and fully paid £ £ £
Ordinary A shares 1.000 101 101 100
Nominal value Number Amount
Shares issued during the period: £ £
Ordinary A shares 1.000 1 1
7. Directors Advances, Credits and Guarantees
Included within creditors is the following loan from the director:
As at 1 October 2020 Amounts advanced Amounts repaid Amounts written off As at 30 September 2021
£ £ £ £ £
Mr Shing Chau (1,078,171 ) (1,255,253 ) 121,331 - (2,212,093 )
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
Underbank LtdMr Shing Chau is also a shareholder and director in Underbank LtdDuring the year the company provided financial assistance to Underbank Ltd of £60k (2020: £Nil) and paid its PAYE liabilities of £4,120 (2020: £Nil). At year end the company was owed £64,120 (2020: £Nil) from Underbank Ltd

Underbank Ltd

Mr Shing Chau is also a shareholder and director in Underbank Ltd

During the year the company provided financial assistance to Underbank Ltd of £60k (2020: £Nil) and paid its PAYE liabilities of £4,120 (2020: £Nil). At year end the company was owed £64,120 (2020: £Nil) from Underbank Ltd

9. Ultimate Controlling Party
The company's ultimate controlling party is Ms Li Li by virtue of her ownership of 79% of the issued share capital in the company.
10. General Information
Pieman Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05792216 . The registered office is 1 Mountview Court, 310 Friern Barnet Lane , London, N20 0LD.
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