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REGISTERED NUMBER: 09689354 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 July 2024

for

Eastern Pearl Ltd

Eastern Pearl Ltd (Registered number: 09689354)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Eastern Pearl Ltd

Company Information
for the Year Ended 30 July 2024







DIRECTOR: Ms N Zhou





SECRETARY:





REGISTERED OFFICE: 100 Cleveland Street
London
W1T 6NS





REGISTERED NUMBER: 09689354 (England and Wales)





ACCOUNTANTS: Kim Accountancy & Co.
Chartered Certified Accountants
132 The Chase
Wallington
Surrey
SM6 8JS

Eastern Pearl Ltd (Registered number: 09689354)

Balance Sheet
30 July 2024

30.7.24 30.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 46,304 52,053

CURRENT ASSETS
Stocks 4,580 6,880
Debtors 5 104,030 72,236
Cash at bank and in hand 20,351 25,603
128,961 104,719
CREDITORS
Amounts falling due within one year 6 111,776 95,362
NET CURRENT ASSETS 17,185 9,357
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,489

61,410

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 63,389 61,310
SHAREHOLDERS' FUNDS 63,489 61,410

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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 17 March 2025 and were signed by:





Ms N Zhou - Director


Eastern Pearl Ltd (Registered number: 09689354)

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

1. STATUTORY INFORMATION

Eastern Pearl Ltd 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 - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 9 (2023 - 9 ) .

Eastern Pearl Ltd (Registered number: 09689354)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 July 2023 102,058
Additions 934
At 30 July 2024 102,992
DEPRECIATION
At 31 July 2023 50,005
Charge for year 6,683
At 30 July 2024 56,688
NET BOOK VALUE
At 30 July 2024 46,304
At 30 July 2023 52,053

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.7.24 30.7.23
£    £   
Trade debtors 85,597 8,094
Other debtors 18,433 64,142
104,030 72,236

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.7.24 30.7.23
£    £   
Trade creditors 60,879 15,347
Taxation and social security 22,493 42,703
Other creditors 28,404 37,312
111,776 95,362