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Registered Number: 13405042
England and Wales

 

 

 

CRESCENT-RED DRAGON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crescent-Red Dragon Limited for the year ended 31 May 2023 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of Crescent-Red Dragon Limited, as a body, in accordance with the terms of our engagement letter dated 03 February 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Crescent-Red Dragon Limited and state those matters that we have agreed to state to the Board of Directors of Crescent-Red Dragon Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crescent-Red Dragon Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Crescent-Red Dragon Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and Loss of Crescent-Red Dragon Limited. You consider that Crescent-Red Dragon Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crescent-Red Dragon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
P and Co (Partners) LLP
48 Faulkner Street
Manchester
M1 4FH
14 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 212,428   
212,428   
Current assets      
Cash at bank and in hand 100    100 
Creditors: amount falling due within one year 4 (153,791)  
Net current liabilities (153,691)   100 
 
Total assets less current liabilities 58,737    100 
Creditors: amount falling due after more than one year 5 (60,000)  
Net liabilities (1,263)   100 
 

Capital and reserves
     
Called up share capital 6 100    100 
Profit and loss account (1,363)  
Shareholder's funds (1,263)   100 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 February 2024 and were signed by:


-------------------------------
Mr Kaixiang Liu
Director
2
  Equity share capital   Retained Earnings   Total
£ £ £
Total comprehensive income for the year
Shares issued 100  100 
Total investments by and distributions to owners 100  100 
At 31 May 2022 100  100 
At 01 June 2022 100  100 
Profit for the year (1,363) (1,363)
Total comprehensive income for the year (1,363) (1,363)
Total investments by and distributions to owners
At 31 May 2023 100  (1,363) (1,263)
3
General Information
Crescent-Red Dragon Limited is a private company, limited by shares, registered in England and Wales, registration number 13405042, registration address 34 Crescent, Salford, England, M5 4PF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 June 2022  
Additions 212,428    212,428 
Disposals  
At 31 May 2023 212,428    212,428 
Depreciation
At 01 June 2022  
Charge for year  
On disposals  
At 31 May 2023  
Net book values
Closing balance as at 31 May 2023 212,428    212,428 
Opening balance as at 01 June 2022  


4.

Creditors: amount falling due within one year

2023
£
  2022
£
Accrued Expenses 153,598   
Directors' Current Accounts 193   
153,791   

5.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 60,000   
60,000   

6.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

4