CHOPIN INVESTMENTS LIMITED

Company Registration Number:
13066731 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 01 January 2023

End date: 31 December 2023

CHOPIN INVESTMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2023

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 10

CHOPIN INVESTMENTS LIMITED

Company Information

for the Period Ended 31 December 2023




Director: H C B Chan
Registered office: 1
Halidon Walk
Croftin Grange
Blyth
Northumberland
GBR
NE24 4JY
Company Registration Number: 13066731 (England and Wales)

CHOPIN INVESTMENTS LIMITED

Balance sheet

As at 31 December 2023


Notes

2023
£

2022
£
Fixed assets
Tangible assets: 6 55,255 55,406
Total fixed assets: 55,255 55,406
Current assets
Cash at bank and in hand: 1,927 2,155
Total current assets: 1,927 2,155
Prepayments and accrued income: 44 54
Creditors: amounts falling due within one year: 7 ( 53,429 ) ( 51,938 )
Net current assets (liabilities): ( 51,458 ) ( 49,729 )
Total assets less current liabilities: 3,797 5,677
Provision for liabilities: ( 535 ) ( 564 )
Total net assets (liabilities): 3,262 5,113

The notes form part of these financial statements

CHOPIN INVESTMENTS LIMITED

Balance sheet continued

As at 31 December 2023


Notes

2023
£

2022
£
Capital and reserves
Called up share capital: 10 10
Revaluation reserve: 8 2,073 2,073
Profit and loss account: 1,179 3,030
Shareholders funds: 3,262 5,113

For the year ending 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 17 September 2024
And Signed On Behalf Of The Board By:

Name: H C B Chan
Status: Director

The notes form part of these financial statements

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discount, rebates, value added tax and other sales taxes.

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

    Computer equipment - 25% on cost

    Valuation information and policy

    Investment property

    Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognized in profit or loss.

    Other accounting policies

    Taxation Taxation for the period comprises current and deferred tax. Tax is recognized in the Income Statement, except to the extent that it relates to items recognized in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognized 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 period 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.

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees


    2023

    2022
    Average number of employees during the period 0 0

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 3. Off balance sheet disclosure

    No

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Dividends


2023
£

2022
£
Dividends paid 3,000 0

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

6. Tangible assets

Land & buildings Office equipment Total
Cost £ £ £
At 01 January 2023 55,000 602 55,602
Additions - - -
Disposals - - -
Revaluations - - -
Transfers - - -
At 31 December 2023 55,000 602 55,602
Depreciation
At 01 January 2023 - 196 196
Charge for year - 151 151
On disposals - - -
Other adjustments - - -
At 31 December 2023 - 347 347
Net book value
At 31 December 2023 55,000 255 55,255
At 31 December 2022 55,000 406 55,406

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

7.Creditors: amounts falling due within one year note


2023
£

2022
£
Taxation and social security 298 633
Accruals and deferred income 55 55
Other creditors 53,076 51,250
Total 53,429 51,938

CHOPIN INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

8. Revaluation reserve


2023
£
Balance at 01 January 2023 2,073
Surplus or deficit after revaluation 0
Balance at 31 December 2023 2,073

The amount of £2,073 represents a gain of £2,559 on revaluation of investment property in 2022 minus deferred tax element of £486.