Registered number
10758219
Hoi Sun Ltd
Unaudited Filleted Accounts
30 June 2024
Hoi Sun Ltd
Registered number: 10758219
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Cash at bank and in hand 25,208 24,893
Creditors: amounts falling due within one year 3 (25,207) (13,992)
Net current assets 1 10,901
Net assets 1 10,901
Capital and reserves
Called up share capital 1 1
Profit and loss account - 10,900
Shareholder's funds 1 10,901
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms. M Q Wang
Director
Approved by the board on 11 October 2024
Hoi Sun Ltd
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 25,207 13,992
4 Controlling party
The company is under the control of the director, Ms M Q Wang, by virtue of her shareholdings in the company.
5 Other information
Hoi Sun Ltd is a private company limited by shares and incorporated in England. Its registered office is:
8 Front Street
Brampton
Cumbria
CA8 1NG
Hoi Sun Ltd 10758219 false 2023-07-01 2024-06-30 2024-06-30 VT Final Accounts April 2024 Ms. M Q Wang No description of principal activity 10758219 2022-07-01 2023-06-30 10758219 core:WithinOneYear 2023-06-30 10758219 core:ShareCapital 2023-06-30 10758219 core:RetainedEarningsAccumulatedLosses 2023-06-30 10758219 2023-07-01 2024-06-30 10758219 bus:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-06-30 10758219 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10758219 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10758219 bus:Director40 2023-07-01 2024-06-30 10758219 1 2023-07-01 2024-06-30 10758219 2 2023-07-01 2024-06-30 10758219 countries:England 2023-07-01 2024-06-30 10758219 bus:FRS102 2023-07-01 2024-06-30 10758219 bus:FilletedAccounts 2023-07-01 2024-06-30 10758219 2024-06-30 10758219 core:WithinOneYear 2024-06-30 10758219 core:ShareCapital 2024-06-30 10758219 core:RetainedEarningsAccumulatedLosses 2024-06-30 10758219 2023-06-30 iso4217:GBP xbrli:pure