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Registered Number: 08464057
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

PENG TRADING LIMITED

Director YuanYuan Zhou
Registered Number 08464057
Registered Office 11 Hardman Street
Liverpool
L1 9AX
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 248    373 
248    373 
Current assets      
Stocks 4 4,100    4,750 
Debtors: amounts falling due within one year 5 12,069    5,510 
Cash at bank and in hand 22,646    23,657 
38,815    33,917 
Creditors: amount falling due within one year 6 (18,809)   (11,381)
Net current assets 20,006    22,536 
 
Total assets less current liabilities 20,254    22,909 
Creditors: amount falling due after more than one year 7 (13,933)   (18,333)
Net assets 6,321    4,576 
 

Capital and reserves
     
Called up share capital 8 80,000    80,000 
Profit and loss account (73,679)   (75,424)
Shareholder's funds 6,321    4,576 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 03 November 2023 and were signed by:


-------------------------------
YuanYuan Zhou
Director
2
General Information
Peng Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 08464057, registration address 11 Hardman Street, Liverpool, L1 9AX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 4 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2022 10,949    10,949 
Additions  
Disposals  
At 31 March 2023 10,949    10,949 
Depreciation
At 01 April 2022 10,576    10,576 
Charge for year 125    125 
On disposals  
At 31 March 2023 10,701    10,701 
Net book values
Closing balance as at 31 March 2023 248    248 
Opening balance as at 01 April 2022 373    373 


4.

Stocks

2023
£
  2022
£
Raw Materials 4,100    4,750 
4,100    4,750 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,560   
Prepayments & Accrued Income 6,261   
Directors' Current Accounts 3,248    5,510 
12,069    5,510 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
PAYE & Social Security 10,514    6,363 
Accrued Expenses 4,615    1,515 
Wages & Salaries Control Account 3,680    3,503 
18,809    11,381 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 13,933    18,333 
13,933    18,333 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
80,000 ordinary shares of £1.00 each 80,000    80,000 
80,000    80,000 

9.

Director’s loan

Transaction with directors

At the reporting date, the amount due from the director was £3,248 (2022: £5,510).
3