Acorah Software Products - Accounts Production 16.1.300 false true true No description of principal activity 23 February 2023 29 February 2024 29 February 2024 14685387 Ms Y He iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14685387 2023-02-22 14685387 2024-02-29 14685387 2023-02-23 2024-02-29 14685387 frs-core:CurrentFinancialInstruments 2024-02-29 14685387 frs-core:FurnitureFittings 2024-02-29 14685387 frs-core:FurnitureFittings 2023-02-23 2024-02-29 14685387 frs-core:FurnitureFittings 2023-02-22 14685387 frs-core:MotorVehicles 2023-02-23 2024-02-29 14685387 frs-core:ShareCapital 2024-02-29 14685387 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 14685387 frs-bus:PrivateLimitedCompanyLtd 2023-02-23 2024-02-29 14685387 frs-bus:FullAccounts 2023-02-23 2024-02-29 14685387 frs-bus:SmallEntities 2023-02-23 2024-02-29 14685387 frs-bus:AuditExemptWithAccountantsReport 2023-02-23 2024-02-29 14685387 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-23 2024-02-29 14685387 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-02-23 2024-02-29 14685387 frs-bus:Director1 2023-02-23 2024-02-29 14685387 frs-bus:Director1 2024-02-29 14685387 frs-countries:EnglandWales 2023-02-23 2024-02-29
Registered number: 14685387
China Style Cake Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 29 February 2024
Overpaidtax Limited
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Ms Y He
Company Number 14685387
Registered Office 21 Vale Road
Sutton
England
SM1 1QH
Accountants Overpaidtax Limited
Chartered Accountants
The Media Centre
7 Northumberland Street
Huddersfield
HD1 1RL
Page 1
Page 2
Director's Report
The director presents her report and the financial statements for the year ended 29 February 2024.
Directors
The director who held office during the year were as follows:
Ms Y He Appointed 23/02/2023
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Ms Y He
Director
11/02/2025
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 29 February 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11/02/2025
Overpaidtax Limited
Chartered Accountants
The Media Centre
7 Northumberland Street
Huddersfield
HD1 1RL
Page 3
Page 4
Profit and Loss Account
2024
Notes £
TURNOVER 65,014
Cost of sales (12,042 )
GROSS PROFIT 52,972
Administrative expenses (45,513 )
OPERATING PROFIT AND PROFIT FOR THE FINANCIAL YEAR 7,459
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 10,667
10,667
CURRENT ASSETS
Cash at bank and in hand 471
471
Creditors: Amounts Falling Due Within One Year 5 (3,579 )
NET CURRENT ASSETS (LIABILITIES) (3,108 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,559
NET ASSETS 7,559
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 7,459
SHAREHOLDERS' FUNDS 7,559
For the year ending 29 February 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Ms Y He
Director
11/02/2025
The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
China Style Cake Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14685387 . The registered office is 21 Vale Road, Sutton, England, SM1 1QH.
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. 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:
Motor Vehicles 20% Straight Line Basis
Fixtures & Fittings 20% Straight Line Basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 23 February 2023 -
Additions 13,334
As at 29 February 2024 13,334
Depreciation
As at 23 February 2023 -
Provided during the period 2,667
As at 29 February 2024 2,667
Net Book Value
As at 29 February 2024 10,667
As at 23 February 2023 -
Page 6
Page 7
5. Creditors: Amounts Falling Due Within One Year
2024
£
Trade creditors 1
Other creditors 3,578
3,579
6. Share Capital
2024
£
Allotted, Called up and fully paid 100
Page 7