1 November 2023 false No description of principal activity Taxfiler 2024.6 true 14446535business:PrivateLimitedCompanyLtd2023-11-012024-10-31 144465352023-10-31 144465352023-11-012024-10-31 14446535business:AuditExemptWithAccountantsReport2023-11-012024-10-31 14446535business:FilletedAccounts2023-11-012024-10-31 144465352024-10-31 14446535business:Director12023-11-012024-10-31 14446535business:RegisteredOffice2023-11-012024-10-31 144465352023-10-31 14446535core:WithinOneYear2024-10-31 14446535core:WithinOneYear2023-10-31 14446535core:SharePremiumcore:PreviouslyStatedAmount2024-10-31 14446535core:SharePremiumcore:PreviouslyStatedAmount2023-10-31 14446535core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 14446535core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 14446535core:PreviouslyStatedAmount2024-10-31 14446535core:PreviouslyStatedAmount2023-10-31 14446535business:SmallEntities2023-11-012024-10-31 14446535countries:EnglandWales2023-11-012024-10-31 14446535core:FurnitureFittings2023-11-012024-10-31 14446535core:FurnitureFittings2023-10-31 14446535core:FurnitureFittings2024-10-31 14446535core:AfterOneYear2024-10-31 14446535core:AfterOneYear2023-10-31 144465352022-10-272023-10-31 iso4217:GBP xbrli:pure
Company Registration No. 14446535 (England and Wales)
H Cheow Ltd Unaudited accounts for the year ended 31 October 2024
H Cheow Ltd Unaudited accounts Contents
Page
- 2 -
H Cheow Ltd Company Information for the year ended 31 October 2024
Director
Cheow Chai Pheng
Company Number
14446535 (England and Wales)
Registered Office
60 NEAL STREET LONDON WC2H 9PA ENGLAND
Accountants
SDT Accountants Ltd 7 Bell Yard London WC2A 2JR
- 3 -
H Cheow Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,890 
6,083 
Current assets
Inventories
59,500 
24,500 
Debtors
70,697 
57,000 
Cash at bank and in hand
34,965 
3,738 
165,162 
85,238 
Creditors: amounts falling due within one year
(130,762)
(79,883)
Net current assets
34,400 
5,355 
Net assets
47,290 
11,438 
Capital and reserves
Share premium
1 
1 
Profit and loss account
47,289 
11,437 
Shareholders' funds
47,290 
11,438 
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 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 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 and authorised for issue on 15 April 2025 and were signed on its behalf by
Cheow Chai Pheng Director Company Registration No. 14446535
- 4 -
H Cheow Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
H Cheow Ltd is a private company, limited by shares, registered in England and Wales, registration number 14446535. The registered office is 60 NEAL STREET, LONDON, WC2H 9PA, ENGLAND.
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:
Fixtures & fittings
25% reducing method
Inventories
Stocks are valued at FIFO basis, at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Going concern
The directors consider it appropriate to prepare the financial statements on a going concern basis.
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.
- 5 -
H Cheow Ltd Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2023
8,110 
Additions
11,104 
At 31 October 2024
19,214 
Depreciation
At 1 November 2023
2,027 
Charge for the year
4,297 
At 31 October 2024
6,324 
Net book value
At 31 October 2024
12,890 
At 31 October 2023
6,083 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
23,250 
- 
Other debtors
32,197 
57,000 
55,447 
57,000 
Amounts falling due after more than one year
Other debtors
15,250 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
24,043 
14,535 
Trade creditors
15,771 
43,594 
Taxes and social security
10,226 
2,902 
Other creditors
78,652 
11,044 
Loans from directors
570 
7,808 
Accruals
1,500 
- 
130,762 
79,883 
7
Average number of employees
During the year the average number of employees was 13 (2023: 6).
- 6 -