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REGISTERED NUMBER: 09606634 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Viet Eat Soho Ltd

Viet Eat Soho Ltd (Registered number: 09606634)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Viet Eat Soho Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Huy Hoang Le





REGISTERED OFFICE: 29-30 Frith Street
London
W1D 5LG





REGISTERED NUMBER: 09606634 (England and Wales)





ACCOUNTANTS: WONG LANGE & CO.
Chartered Certified & Management Accountants
29-30 Frith Street
London
W1D 5LG

Viet Eat Soho Ltd (Registered number: 09606634)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 190,080 200,640
Tangible assets 5 106,333 120,517
296,413 321,157

CURRENT ASSETS
Stocks 6,500 3,000
Debtors 6 75,000 92,274
Cash at bank and in hand 193,749 87,147
275,249 182,421
CREDITORS
Amounts falling due within one year 7 212,206 189,330
NET CURRENT ASSETS/(LIABILITIES) 63,043 (6,909 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

359,456

314,248

CREDITORS
Amounts falling due after more than one
year

8

337,469

462,482
NET ASSETS/(LIABILITIES) 21,987 (148,234 )

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 20,987 (149,234 )
SHAREHOLDERS' FUNDS 21,987 (148,234 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Viet Eat Soho Ltd (Registered number: 09606634)

Balance Sheet - continued
31 March 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 21 November 2023 and were signed by:





Huy Hoang Le - Director


Viet Eat Soho Ltd (Registered number: 09606634)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Viet Eat Soho 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 2015, is being amortised evenly over its estimated useful life of twenty five 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.
Plant and machinery etc - 15% on reducing balance

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 year 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.

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 year 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.

Goodwill policy note
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised with 4% a straight line method.

Viet Eat Soho Ltd (Registered number: 09606634)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 21 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 264,000
AMORTISATION
At 1 April 2022 63,360
Charge for year 10,560
At 31 March 2023 73,920
NET BOOK VALUE
At 31 March 2023 190,080
At 31 March 2022 200,640

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 1,000 309,541 310,541
Additions - 4,105 4,105
At 31 March 2023 1,000 313,646 314,646
DEPRECIATION
At 1 April 2022 - 190,024 190,024
Charge for year - 18,289 18,289
At 31 March 2023 - 208,313 208,313
NET BOOK VALUE
At 31 March 2023 1,000 105,333 106,333
At 31 March 2022 1,000 119,517 120,517

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other debtors 75,000 92,274

Viet Eat Soho Ltd (Registered number: 09606634)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 131,387 171,827
Taxation and social security 74,376 8,098
Other creditors 6,443 9,405
212,206 189,330

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Other creditors 337,469 462,482

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
1,000 Ordinary Shares 1 1,000 1,000

The beneficial interest of directors holding office on 31 March 2018 in the issue share capital of the company were as follows:

Ordinary £1 shares 31/03/2018
Ngan Hong VU 29
VIET EAT LTD 502
Duong Thi Thuy NGUYEN 33
Anh Tuan CHU 27
Ngoc Hong TRAN 73
Thien Huong KHUC 236
Lung Trong PHAM 50
Dung Quoc NGUYEN 50