1 September 2023 false No description of principal activity Taxfiler 2024.6 06606748business:PrivateLimitedCompanyLtd2023-09-012024-08-31 066067482023-08-31 066067482023-09-012024-08-31 06606748business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 06606748business:FilletedAccounts2023-09-012024-08-31 066067482024-08-31 06606748business:Director12023-09-012024-08-31 06606748business:Director22023-09-012024-08-31 06606748business:RegisteredOffice2023-09-012024-08-31 066067482023-08-31 06606748core:WithinOneYear2024-08-31 06606748core:WithinOneYear2023-08-31 06606748core:AfterOneYear2024-08-31 06606748core:AfterOneYear2023-08-31 06606748core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 06606748core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 06606748core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 06606748core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 06606748core:PreviouslyStatedAmount2024-08-31 06606748core:PreviouslyStatedAmount2023-08-31 06606748business:SmallEntities2023-09-012024-08-31 06606748countries:EnglandWales2023-09-012024-08-31 06606748core:IntangibleAssetsOtherThanGoodwill2023-08-31 06606748core:IntangibleAssetsOtherThanGoodwill2024-08-31 06606748core:LandBuildings2023-08-31 06606748core:PlantMachinery2023-08-31 06606748core:MotorVehicles2023-08-31 06606748core:LandBuildings2023-09-012024-08-31 06606748core:PlantMachinery2023-09-012024-08-31 06606748core:MotorVehicles2023-09-012024-08-31 06606748core:LandBuildings2024-08-31 06606748core:PlantMachinery2024-08-31 06606748core:MotorVehicles2024-08-31 066067482022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. 06606748 (England and Wales)
FENG SHUI LTD Unaudited accounts for the year ended 31 August 2024
FENG SHUI LTD Unaudited accounts Contents
Page
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FENG SHUI LTD Company Information for the year ended 31 August 2024
Directors
Mrs. Josephine Louise Hanna Mr. Michael Charles Hanna
Company Number
06606748 (England and Wales)
Registered Office
C/O QUANTUM UK BUSINESS SOLUTIONS LTD, B REGUS, GROUND FLOOR, SUITE F, BREAKSPEAR WAY, HEMEL HEMPSTEAD HERTFORDSHIRE HP2 4TZ ENGLAND
Accountants
QUANTUM UK BUSINESS SOLUTIONS LIMITED C/o Quantum Uk Business Solutions Ltd Regus, Breakspear Park, Breakspear Way, Hemel Hempstead Hertfordshire HP2 4TZ
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FENG SHUI LTD Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
51,976 
60,532 
51,977 
60,533 
Current assets
Inventories
140,006 
123,458 
Debtors
3,230 
7,683 
Cash at bank and in hand
175,176 
206,204 
318,412 
337,345 
Creditors: amounts falling due within one year
(63,194)
(55,965)
Net current assets
255,218 
281,380 
Total assets less current liabilities
307,195 
341,913 
Creditors: amounts falling due after more than one year
(2,595)
- 
Provisions for liabilities
Deferred tax
(670)
(595)
Net assets
303,930 
341,318 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
303,830 
341,218 
Shareholders' funds
303,930 
341,318 
For the year ending 31 August 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 21 May 2025 and were signed on its behalf by
Mr. Michael Charles Hanna Director Company Registration No. 06606748
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FENG SHUI LTD Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
FENG SHUI LTD is a private company, limited by shares, registered in England and Wales, registration number 06606748. The registered office is C/O QUANTUM UK BUSINESS SOLUTIONS LTD, B, REGUS, GROUND FLOOR, SUITE F,, BREAKSPEAR WAY, HEMEL HEMPSTEAD, HERTFORDSHIRE, HP2 4TZ, 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
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2023
100,000 
At 31 August 2024
100,000 
Amortisation
At 1 September 2023
99,999 
At 31 August 2024
99,999 
Net book value
At 31 August 2024
1 
At 31 August 2023
1 
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FENG SHUI LTD Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
12,366 
23,788 
86,427 
122,581 
Additions
4,071 
3,531 
- 
7,602 
At 31 August 2024
16,437 
27,319 
86,427 
130,183 
Depreciation
At 1 September 2023
8,428 
23,787 
29,834 
62,049 
Charge for the year
845 
1,165 
14,148 
16,158 
At 31 August 2024
9,273 
24,952 
43,982 
78,207 
Net book value
At 31 August 2024
7,164 
2,367 
42,445 
51,976 
At 31 August 2023
3,938 
1 
56,593 
60,532 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
212 
Other debtors
3,230 
7,471 
3,230 
7,683 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
1,488 
Taxes and social security
10,407 
17,175 
Other creditors
4,552 
- 
Loans from directors
48,235 
37,302 
63,194 
55,965 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Trade creditors
2,595 
- 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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