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REGISTERED NUMBER: 12815889 (England and Wales)















Financial Statements for the Year Ended 31 August 2023

for

Juniorcat Ltd
Trading as
Mr Yang's Chinese Street Food

Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Juniorcat Ltd
Trading as Mr Yang's Chinese Street Food

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mrs K H Chiu





REGISTERED OFFICE: 100 High Ash Drive
Alwoodley
Leeds
LS17 8RE





REGISTERED NUMBER: 12815889 (England and Wales)





ACCOUNTANTS: Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE

Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 107,462 136,885

CURRENT ASSETS
Stocks 30,000 10,000
Debtors 5 41,370 64,066
Cash at bank 3,356 10,490
74,726 84,556
CREDITORS
Amounts falling due within one year 6 14,227 57,306
NET CURRENT ASSETS 60,499 27,250
TOTAL ASSETS LESS CURRENT
LIABILITIES

167,961

164,135

CREDITORS
Amounts falling due after more than one
year

7

212,000

182,000
NET LIABILITIES (44,039 ) (17,865 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (44,139 ) (17,965 )
SHAREHOLDERS' FUNDS (44,039 ) (17,865 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food

Balance Sheet - continued
31 August 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





Mrs K H Chiu - Director


Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food

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

1. STATUTORY INFORMATION

Juniorcat 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
Turnover 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2022 - 7 ) .

Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 210,994
Additions 3,911
At 31 August 2023 214,905
DEPRECIATION
At 1 September 2022 74,109
Charge for year 33,334
At 31 August 2023 107,443
NET BOOK VALUE
At 31 August 2023 107,462
At 31 August 2022 136,885

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors - 312
Other debtors 41,370 63,754
41,370 64,066

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 842 47,350
Taxation and social security 1,088 595
Other creditors 12,297 9,361
14,227 57,306

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Other creditors 212,000 182,000

Juniorcat Ltd (Registered number: 12815889)
Trading as Mr Yang's Chinese Street Food

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
NIL Ordinary £1 - 100
51 A Ordinary £1 51 -
49 B Ordinary £1 49 -
100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in creditors is an amount of £8,864 (2022 £7,712) owed to a director. This loan is interest free and repayable on demand.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Juniorcat Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Juniorcat Ltd for the year ended 31 August 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Juniorcat Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Juniorcat Ltd and state those matters that we have agreed to state to the director of Juniorcat Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Juniorcat Ltd and its director for our work or for this report.

It is your duty to ensure that Juniorcat Ltd 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 Juniorcat Ltd. You consider that Juniorcat Ltd 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 Juniorcat Ltd. 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.






Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE


Date: .............................................