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REGISTERED NUMBER: 08150119 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Liu International (UK) Limited

Liu International (UK) Limited (Registered number: 08150119)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Liu International (UK) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Ms N Liu





REGISTERED OFFICE: 3 More London Riverside
London
SE1 2RE





REGISTERED NUMBER: 08150119 (England and Wales)





ACCOUNTANTS: Wilson & Co
Chartered Certified Accountants
3rd Floor
9 St. Clare Street
London
EC3N 1LQ

Liu International (UK) Limited (Registered number: 08150119)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,243 11,515

CURRENT ASSETS
Debtors 5 173,352 33,842
Cash at bank 168,287 513,652
341,639 547,494
CREDITORS
Amounts falling due within one year 6 183,828 343,389
NET CURRENT ASSETS 157,811 204,105
TOTAL ASSETS LESS CURRENT
LIABILITIES

173,054

215,620

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 173,053 215,619
173,054 215,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 January 2025 and were signed by:



Ms N Liu - Director


Liu International (UK) Limited (Registered number: 08150119)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Liu International (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Liu International (UK) Limited (Registered number: 08150119)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 16,636
Additions 8,819
At 30 April 2024 25,455
DEPRECIATION
At 1 May 2023 5,121
Charge for year 5,091
At 30 April 2024 10,212
NET BOOK VALUE
At 30 April 2024 15,243
At 30 April 2023 11,515

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 173,352 33,842

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 1,020 1,577
Trade creditors 135,185 209,624
Taxation and social security 13,993 79,810
Other creditors 33,630 52,378
183,828 343,389

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Ms N Liu
Balance outstanding at start of year (49,532 ) (825 )
Amounts advanced - (48,707 )
Amounts repaid 18,899 -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (30,633 ) (49,532 )