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Registered number: 09720126
Dumpling King Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Sachdevs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09720126
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,232 23,808
21,232 23,808
CURRENT ASSETS
Debtors 5 2,175 5,587
Cash at bank and in hand 4,836 25,137
7,011 30,724
Creditors: Amounts Falling Due Within One Year 6 (5,568 ) (4,338 )
NET CURRENT ASSETS (LIABILITIES) 1,443 26,386
TOTAL ASSETS LESS CURRENT LIABILITIES 22,675 50,194
Creditors: Amounts Falling Due After More Than One Year 7 (257,674 ) (249,975 )
NET LIABILITIES (234,999 ) (199,781 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 210 210
Profit and Loss Account (235,309 ) (200,091 )
SHAREHOLDERS' FUNDS (234,999) (199,781)
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Page 2
For the year ending 31 August 2023 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 Profit and Loss Account.
On behalf of the board
Mr Raymond Hung
Director
22/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dumpling King Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09720126 . The registered office is 4 Station Avenue, Tile Hill, Coventry, West Midlands, CV4 9HS.
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:
Freehold 0
Leasehold 0
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 3)
2 3
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4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 10,927 8,100 26,559 45,586
As at 31 August 2023 10,927 8,100 26,559 45,586
Depreciation
As at 1 September 2022 - 8,100 13,678 21,778
Provided during the period - - 2,576 2,576
As at 31 August 2023 - 8,100 16,254 24,354
Net Book Value
As at 31 August 2023 10,927 - 10,305 21,232
As at 1 September 2022 10,927 - 12,881 23,808
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 2,175 5,587
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,500 2,778
Other creditors 2,240 1,560
Taxation and social security 828 -
5,568 4,338
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,182 9,526
Other creditors 250,492 240,449
257,674 249,975
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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