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Company registration number:10892950
CHEF CHEONG LIMITED TRADING AS CHINA COTTAGE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 August 2023
CHEF CHEONG LIMITED TRADING AS CHINA COTTAGE
BALANCE SHEET
AS AT 31 August 2023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets32,9743,464
2,9743,464
CURRENT ASSETS
Stocks650700
Debtors41,4791,430
Cash at bank and in hand6,3095,931
8,4388,061
CREDITORS
Amounts falling due within one year 5 (9,954) (8,581)
NET CURRENT ASSETS (1,516) (520)
TOTAL ASSETS LESS
CURRENT LIABILITIES 1,458 2,944
PROVISIONS FOR LIABILITIES(2)((91))
NET ASSETS 1,456 3,035
CAPITAL AND RESERVES
Called-up equity share capital 6 1 1
Profit and loss account 1,455 3,034
SHAREHOLDERS FUNDS 1,456 3,035
For the year ending 31 August 2023 the company was entitled to exemption 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 12 March 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Miss Sow Mei Cheong
12 March 2024
The annexed notes form part of these financial statements.

CHEF CHEONG LIMITED TRADING AS CHINA COTTAGE
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2023
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 September 2021105,519005,520
Changes in equity
Total Comprehensive Income00(2,485)00(2,485)
Balance at 31 August 2022103,034003,035
Changes in equity
Dividend00(1,000)00(1,000)
Total comprehensive income00(579)00(579)
Balance at 31 August 2023101,455001,456

CHEF CHEONG LIMITED TRADING AS CHINA COTTAGE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 10892950. The company is a private company limited by shares. Its registered office is 188 Hockley Road, Tamworth, United Kingdom, B77
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixtures and Fittings 15 % reducing balance basi
Land and buildings 10% per annum of cos
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Deferred Taxation
Deferred tax is provided on the liability method take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
2.Employees
The average number of persons employed by the company (including directors) during the year was 4.
3.Tangible fixed assets
Land/Buildings F and F Total
Cost
At start of period 980 4,061 5,041
At end of period 980 4,061 5,041
Depreciation
At start of period 392 1,185 1,577
Provided during the period 59 431 490
At end of period 451 1,616 2,067
Net Book Value
At start of period 588 2,876 3,464
At end of period 529 2,445 2,974
4.Debtors
20232022
££
Due within one year
Prepayments and accrued income517468
Corporation tax recoverable assets962962
1,4791,430
5.Creditors due within one year
20232022
££
Corporation Tax10
Other taxes and social security costs4,5103,466
Accruals and deferred income4,2024,889
Loan from directors1,241225
9,954 8,581
6. Share capital Alloted, Issued and fully paid
2023 2022
£ £
Ordinary shares of £1 each11
Total issued share capital11