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Company Registration No. 12250745 (England and Wales)
Hengde Fresh Ltd Unaudited accounts for the year ended 31 October 2024
Hengde Fresh Ltd Unaudited accounts Contents
Page
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Hengde Fresh Ltd Company Information for the year ended 31 October 2024
Directors
Yuanlu Cao Sylvia LIU
Secretary
Mr Chen Liu
Company Number
12250745 (England and Wales)
Registered Office
1 ALEXANDRA AVENUE SUTTON SM1 2NZ UNITED KINGDOM
Accountants
Blythe & Co 41 Oldfields Road Sutton Surrey SM1 2NB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hengde Fresh Ltd for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hengde Fresh Ltd for the year ended 31 October 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Hengde Fresh Ltd, as a body, in accordance with the terms of our engagement letter dated 8 August 2022. Our work has been undertaken solely to prepare for your approval the accounts of Hengde Fresh Ltd and state those matters that we have agreed to state to the Board of Directors of Hengde Fresh Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hengde Fresh Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hengde Fresh Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hengde Fresh Ltd. You consider that Hengde Fresh Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hengde Fresh Ltd. 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 statutory accounts.
Blythe & Co Chartered Accountants 41 Oldfields Road Sutton Surrey SM1 2NB 20 November 2024
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Hengde Fresh Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,172 
10,342 
Current assets
Inventories
14,500 
- 
Debtors
49,983 
1,050 
Cash at bank and in hand
4,362 
12,424 
68,845 
13,474 
Creditors: amounts falling due within one year
(61,820)
(10,793)
Net current assets
7,025 
2,681 
Net assets
12,197 
13,023 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
11,997 
12,823 
Shareholders' funds
12,197 
13,023 
For the year ending 31 October 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 3 December 2024 and were signed on its behalf by
Yuanlu Cao Director Company Registration No. 12250745
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Hengde Fresh Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Hengde Fresh Ltd is a private company, limited by shares, registered in England and Wales, registration number 12250745. The registered office is 1 ALEXANDRA AVENUE, SUTTON, SM1 2NZ, 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:
Motor vehicles
25% on Cost
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 November 2023
20,682 
At 31 October 2024
20,682 
Depreciation
At 1 November 2023
10,340 
Charge for the year
5,170 
At 31 October 2024
15,510 
Net book value
At 31 October 2024
5,172 
At 31 October 2023
10,342 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
49,983 
1,050 
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Hengde Fresh Ltd Notes to the Accounts for the year ended 31 October 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
(7,487)
(3,374)
Other creditors
31,607 
12,357 
Loans from directors
35,890 
- 
Accruals
1,810 
1,810 
61,820 
10,793 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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