COMPANY REGISTRATION NUMBER:
14860398
PU TIEN OVERSEAS UK PTE LTD |
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Filleted Unaudited Financial Statements |
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PU TIEN OVERSEAS UK PTE LTD |
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Statement of Financial Position |
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31 December 2023
Current assets
Creditors: amounts falling due within one year |
6 |
6,400 |
|
------- |
Net current liabilities |
5,400 |
|
------- |
Total assets less current liabilities |
(
5,400) |
|
------- |
Net liabilities |
(
5,400) |
|
------- |
|
|
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Capital and reserves
Called up share capital |
7 |
1,000 |
Profit and loss account |
(
6,400) |
|
------- |
Shareholders deficit |
(
5,400) |
|
------- |
|
|
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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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
16 August 2024
, and are signed on behalf of the board by:
Company registration number:
14860398
PU TIEN OVERSEAS UK PTE LTD |
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Notes to the Financial Statements |
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Period from 10 May 2023 to 31 December 2023
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Wilberforce House, Station Road, London, NW4 4QE.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.
Income tax
The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
4.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However the nature of estimation means that actual outcomes could differ from the estimates. In the Director's opinion there are no significant judgements or key sources of uncertainty.
5.
Debtors
|
31 Dec 23 |
|
£ |
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
1,000 |
|
------- |
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6.
Creditors:
amounts falling due within one year
|
31 Dec 23 |
|
£ |
Other creditors |
6,400 |
|
------- |
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7.
Called up share capital
Issued, called up and fully paid
|
31 Dec 23 |
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No. |
£ |
Ordinary shares of £ 1 each |
1,000 |
1,000 |
|
------- |
------- |
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8.
Controlling party
The company's immediate parent company is Pu Tien Holdings Pte Ltd, a company incorporated in Singapore. A copy of the consolidated accounts of the group can be obtained at 1 Harbourfront Avenue 06-01 Keppel Bay Tower, Singapore, 098632. Per FRS102 S1A disclosure requirements where consolidated financial statements are prepared by parent undertakings, the following must be disclosed, regarding the parent of the 'smallest' group: - The name of the parent undertaking; - The address of the registered office (whether in or outside the UK); or - If unincorporated, the address of the principal place of business?