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Company Registration No. 11350702 (England and Wales)
PEARL CHINA LTD Unaudited accounts for the year ended 31 May 2024
PEARL CHINA LTD Unaudited accounts Contents
Page
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PEARL CHINA LTD Company Information for the year ended 31 May 2024
Directors
Wai Chan Ai Meng Lim Ai Meng Lim
Company Number
11350702 (England and Wales)
Registered Office
11 GREEN WRYTHE LANE CARSHALTON SM5 2DS UNITED KINGDOM
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PEARL CHINA LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
2,240 
2,790 
Cash at bank and in hand
7,376 
2,841 
9,616 
5,631 
Creditors: amounts falling due within one year
(9,769)
(3,400)
Net current (liabilities)/assets
(153)
2,231 
Net (liabilities)/assets
(153)
2,231 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(253)
2,131 
Shareholders' funds
(153)
2,231 
For the year ending 31 May 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 January 2025 and were signed on its behalf by
Ai Meng Lim Director Company Registration No. 11350702
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PEARL CHINA LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
PEARL CHINA LTD is a private company, limited by shares, registered in England and Wales, registration number 11350702. The registered office is 11 GREEN WRYTHE LANE, CARSHALTON, SM5 2DS, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20 %
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
8,500 
At 31 May 2024
8,500 
Depreciation
At 1 June 2023
8,500 
At 31 May 2024
8,500 
Net book value
At 31 May 2024
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
5,400 
1,400 
Accruals
4,369 
2,000 
9,769 
3,400 
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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