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Registered number: 13963806
Citea Outlets Ltd
Unaudited Financial Statements
For the Period 8 March 2022 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Qingheng Meng
Company Number 13963806
Registered Office 5 Interchange Park
Robinson Way
Portsmouth
Hampshire
PO3 5QD
Accountants Your Everyday Accounts Ltd
63/66 Hatton Garden
Fifth Floor, Suite 23
London
EC1N 8LE
Page 1
Page 2
Balance Sheet
Registered number: 13963806
31 March 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 759,751
759,751
CURRENT ASSETS
Stocks 5 135,288
Debtors 6 305,321
Cash at bank and in hand 109,592
550,201
Creditors: Amounts Falling Due Within One Year 7 (1,876,180 )
NET CURRENT ASSETS (LIABILITIES) (1,325,979 )
TOTAL ASSETS LESS CURRENT LIABILITIES (566,228 )
NET LIABILITIES (566,228 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (566,328 )
SHAREHOLDERS' FUNDS (566,228)
Page 2
Page 3
For the period ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Profit and Loss Account.
On behalf of the board
Mr Qingheng Meng
Director
03/03/2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Citea Outlets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13963806 . The registered office is 5 Interchange Park, Robinson Way, Portsmouth, Hampshire, PO3 5QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. 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:
Plant & Machinery 20% RBB
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 90
90
4. Tangible Assets
Plant & Machinery
£
Cost
As at 8 March 2022 786,655
As at 31 March 2023 786,655
Depreciation
As at 8 March 2022 -
Provided during the period 26,904
As at 31 March 2023 26,904
Net Book Value
As at 31 March 2023 759,751
As at 8 March 2022 786,655
Page 4
Page 5
5. Stocks
31 March 2023
£
Finished goods 135,288
135,288
6. Debtors
31 March 2023
£
Due within one year
Trade debtors 121,750
Prepayments and accrued income 14,881
VAT 168,690
305,321
7. Creditors: Amounts Falling Due Within One Year
31 March 2023
£
Trade creditors 1,183,368
Other taxes and social security 8,301
Net wages 45,979
Other creditors 609,750
Accruals and deferred income 28,782
1,876,180
8. Share Capital
31 March 2023
£
Allotted, Called up and fully paid 100
Page 5