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Registered number: 09789823
Hong Kong Chef Takeaway Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09789823
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 2,200 800
Debtors 5 13,137 6,226
Cash at bank and in hand 17,310 22,723
32,647 29,749
Creditors: Amounts Falling Due Within One Year 6 (32,633 ) (29,725 )
NET CURRENT ASSETS (LIABILITIES) 14 24
TOTAL ASSETS LESS CURRENT LIABILITIES 14 24
NET ASSETS 14 24
CAPITAL AND RESERVES
Called up share capital 7 13 12
Profit and Loss Account 1 12
SHAREHOLDERS' FUNDS 14 24
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Dai Chen
Director
11/10/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hong Kong Chef Takeaway Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09789823 . The registered office is 5 Larkhall Buildings, Bath, BA1 6SA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Stocks
2024 2023
£ £
Finished goods 2,200 800
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,052 2,998
Other debtors 9,085 3,228
13,137 6,226
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 224 1,648
Other creditors 2,031 1,940
Taxation and social security 30,378 26,137
32,633 29,725
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 0.010 each 10 10
1 Ordinary B shares of £ 1.000 each 1 1
1 Ordinary C shares of £ 1.000 each 1 1
1 Ordinary D shares of £ 1.000 each 1 -
13 12
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mrs Dai Chen 3,228 9,085 3,228 - 9,085
The director owed £9,085 to the company as of 30th September 2024, which will be fully repaid by 30th June 2025.
Page 3