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Registered number: 09554660
Hua Cheng (Doncaster) Ltd
Financial Statements
For The Year Ended 30 April 2024
Prudence Accountancy
Office 704, JQ Modern
120 Vyse Street
Birmingham
B18 6NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09554660
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 156,056 167,302
156,056 167,302
CURRENT ASSETS
Stocks 5 10,000 4,500
Debtors 6 3,197 1,648
Cash at bank and in hand 19,113 28,792
32,310 34,940
Creditors: Amounts Falling Due Within One Year 7 (38,893 ) (26,822 )
NET CURRENT ASSETS (LIABILITIES) (6,583 ) 8,118
TOTAL ASSETS LESS CURRENT LIABILITIES 149,473 175,420
Creditors: Amounts Falling Due After More Than One Year 8 (96,000 ) (96,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,061 ) (1,061 )
NET ASSETS 52,412 78,359
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 52,312 78,259
SHAREHOLDERS' FUNDS 52,412 78,359
Page 1
Page 2
For the year ending 30 April 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
Ms Wanhua Zhou
Director
14/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hua Cheng (Doncaster) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09554660 . The registered office is 63 Sprotbrough Road, Doncaster, South Yorkshire, DN5 8BN.
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 the rent arising from investment property. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold No depreciation is provided for
Fixtures & Fittings 15% on reducing balance basis
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from  changes in fair value is precognised in profit and loss. No depreciation is provided for. Investment property was valued on an open market basis on 30th April 2023 by the director.
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
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4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 May 2023 159,000 14,123 173,123
Revaluation (10,000 ) - (10,000 )
As at 30 April 2024 149,000 14,123 163,123
Depreciation
As at 1 May 2023 - 5,821 5,821
Provided during the period - 1,246 1,246
As at 30 April 2024 - 7,067 7,067
Net Book Value
As at 30 April 2024 149,000 7,056 156,056
As at 1 May 2023 159,000 8,302 167,302
5. Stocks
2024 2023
£ £
Stock 10,000 4,500
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,839 1,648
Other debtors 1,358 -
3,197 1,648
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,476 2,436
Corporation tax - 1,358
VAT 6,387 10,236
Net wages 23,055 6,025
Rent deposit-Flat 2,000 2,000
Accruals and deferred income 4,690 4,406
Director's loan account 285 361
38,893 26,822
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 96,000 96,000
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
During the year, the company has paid dividend totalling of £1,840 to the director.
Page 5