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REGISTERED NUMBER: 14208320 (England and Wales)















Unaudited Financial Statements

for the Period 1 July 2022 to 31 July 2023

for

Cantonese & Szechuan Cuisine Ltd

Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)






Contents of the Financial Statements
for the Period 1 July 2022 to 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cantonese & Szechuan Cuisine Ltd

Company Information
for the Period 1 July 2022 to 31 July 2023







DIRECTOR: L G Chen





REGISTERED OFFICE: 23 High Street
Corsham
United Kingdom
SN13 0ES





REGISTERED NUMBER: 14208320 (England and Wales)





ACCOUNTANTS: L&W Chartered Certified Accountants
1st Floor
30 Charing Cross Road
London
WC2H 0DE

Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)

Balance Sheet
31 July 2023

Notes £    £   
FIXED ASSETS
Intangible assets 4 5,004
Tangible assets 5 56,779
61,783

CURRENT ASSETS
Stocks 6 1,000
Debtors 7 4,401
Cash at bank and in hand 32,760
38,161
CREDITORS
Amounts falling due within one year 8 84,945
NET CURRENT LIABILITIES (46,784 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,999

CAPITAL AND RESERVES
Called up share capital 9 1
Retained earnings 14,998
SHAREHOLDERS' FUNDS 14,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)

Balance Sheet - continued
31 July 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 November 2023 and were signed by:





L G Chen - Director


Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)

Notes to the Financial Statements
for the Period 1 July 2022 to 31 July 2023

1. STATUTORY INFORMATION

Cantonese & Szechuan Cuisine 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% 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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)

Notes to the Financial Statements - continued
for the Period 1 July 2022 to 31 July 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 5,269
At 31 July 2023 5,269
AMORTISATION
Amortisation for period 265
At 31 July 2023 265
NET BOOK VALUE
At 31 July 2023 5,004

Cantonese & Szechuan Cuisine Ltd (Registered number: 14208320)

Notes to the Financial Statements - continued
for the Period 1 July 2022 to 31 July 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
Additions 5,295 62,245 119 67,659
At 31 July 2023 5,295 62,245 119 67,659
DEPRECIATION
Charge for period - 10,857 23 10,880
At 31 July 2023 - 10,857 23 10,880
NET BOOK VALUE
At 31 July 2023 5,295 51,388 96 56,779

6. STOCKS
£   
Stocks 1,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Prepayments and accrued income 4,401

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Social security and other taxes 295
VAT 9,856
Directors' current accounts 66,464
Accrued expenses 8,330
84,945

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary 1 1