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REGISTERED NUMBER: 08086321 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Charlotte Panda Ltd

Charlotte Panda Ltd (Registered number: 08086321)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Charlotte Panda Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTOR: Miss Q Qin





SECRETARY: M Ling





REGISTERED OFFICE: Office 419 17 Hanover Square
London
London
W1S 1HU





REGISTERED NUMBER: 08086321 (England and Wales)





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

Charlotte Panda Ltd (Registered number: 08086321)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 196 261

CURRENT ASSETS
Stocks - 4,121
Debtors 5 8,521 25,437
Prepayments and accrued income 7 7
Cash at bank 11,757 21,041
20,285 50,606
CREDITORS
Amounts falling due within one year 6 7,196 9,383
NET CURRENT ASSETS 13,089 41,223
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,285

41,484

CREDITORS
Amounts falling due after more than
one year

7

-

18,862
NET ASSETS 13,285 22,622

Charlotte Panda Ltd (Registered number: 08086321)

Balance Sheet - continued
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 12,285 21,622
SHAREHOLDERS' FUNDS 13,285 22,622

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

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

The director acknowledges her 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.

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 8 February 2024 and were signed by:





Miss Q Qin - Director


Charlotte Panda Ltd (Registered number: 08086321)

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

1. STATUTORY INFORMATION

Charlotte Panda 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
Fees received is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Charlotte Panda Ltd (Registered number: 08086321)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 June 2022
and 31 May 2023 1,703
DEPRECIATION
At 1 June 2022 1,442
Charge for year 65
At 31 May 2023 1,507
NET BOOK VALUE
At 31 May 2023 196
At 31 May 2022 261

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Other debtors - 10,464
VAT 8,521 14,973
8,521 25,437

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 1 -
Social security and other taxes - 47
Accrued expenses 7,195 9,336
7,196 9,383

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.23 31.5.22
£    £   
Directors' loan accounts - 18,862