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No description of principal activities is disclosed
2023-12-14
Sage Accounts Production 24.0 - FRS102_2024
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Company registration number:
15352099
Chaand London Limited
Unaudited filleted abridged financial statements
31 December 2024
Chaand London Limited
Contents
Directors and other information
Accountant's report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Chaand London Limited
Directors and other information
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Director |
C Sujanani |
(Appointed 14 December 2023) |
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Company number |
15352099 |
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Registered office |
330 Kingsland Road |
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London |
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E8 4DA |
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Accountant |
Alfred Michael Galler |
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Leskin Galler |
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330 Kingsland Road |
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London |
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E8 4DA |
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Chaand London Limited
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of Chaand London Limited
Period ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Chaand London Limited for the period ended 31 December 2024 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Chaand London Limited, as a body, in accordance with the terms of my engagement letter dated 11 February 2025. My work has been undertaken solely to prepare for your approval the financial statements of Chaand London Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Chaand London Limited and its director as a body for my work or for this report.
It is your duty to ensure that Chaand London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chaand London Limited. You consider that Chaand London Limited is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or a review of the financial statements of Chaand London Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Alfred Michael Galler
Chartered Accountant
Leskin Galler
330 Kingsland Road
London
E8 4DA
11 February 2025
Chaand London Limited
Abridged statement of financial position
31 December 2024
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31/12/24 |
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Note |
£ |
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£ |
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Current assets |
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Debtors |
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1 |
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_______ |
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1 |
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Net current assets |
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1 |
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_______ |
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Total assets less current liabilities |
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1 |
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_______ |
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Net assets |
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1 |
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_______ |
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Capital and reserves |
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Called up share capital |
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1 |
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_______ |
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Shareholder funds |
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1 |
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_______ |
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The company did not trade during the current period or prior period and has not made either a profit or loss.
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current period ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the
board of directors
and authorised for issue on
11 February 2025
, and are signed on behalf of the board by:
C Sujanani
Director
Company registration number:
15352099
Chaand London Limited
Statement of changes in equity
Period ended 31 December 2024
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Called up share capital |
Total |
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£ |
£ |
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At 14 December 2023 |
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- |
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Profit for the period |
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- |
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_______ |
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Total comprehensive income for the period |
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- |
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Issue of shares |
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1 |
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Total investments by and distributions to owners |
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1 |
1 |
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At 31 December 2024 |
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1 |
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Chaand London Limited
Notes to the financial statements
Period ended 31 December 2024
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is 330 Kingsland Road, London, E8 4DA.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement policy
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
1