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Company Registration No. 12259806 (England and Wales)
HKC UK TRADE LTD. Unaudited accounts for the year ended 31 August 2024
HKC UK TRADE LTD. Unaudited accounts Contents
Page
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HKC UK TRADE LTD. Company Information for the year ended 31 August 2024
Director
Shiva Jang Subba
Company Number
12259806 (England and Wales)
Registered Office
12 MEADWAY PRECINCT (UNIT 22) TILEHURST READING RG30 4AA ENGLAND
Accountants
Lunar Accountancy Ltd 41 Lancaster Gate London W2 3NA
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HKC UK TRADE LTD. Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,220 
19,560 
Current assets
Inventories
6,568 
14,568 
Debtors
(485)
(485)
Cash at bank and in hand
11 
885 
6,094 
14,968 
Creditors: amounts falling due within one year
(20,714)
(12,747)
Net current (liabilities)/assets
(14,620)
2,221 
Total assets less current liabilities
7,600 
21,781 
Creditors: amounts falling due after more than one year
(47,790)
(47,790)
Net liabilities
(40,190)
(26,009)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(40,191)
(26,010)
Shareholders' funds
(40,190)
(26,009)
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 director acknowledges his 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 31 May 2025 and were signed on its behalf by
Shiva Jang Subba Director Company Registration No. 12259806
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HKC UK TRADE LTD. Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
HKC UK TRADE LTD. is a private company, limited by shares, registered in England and Wales, registration number 12259806. The registered office is 12 MEADWAY PRECINCT (UNIT 22), TILEHURST, READING, RG30 4AA, 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
10% straight line
Computer equipment
20% straight line
Amended financial statements
These financial statements replace the original financial statements, are now the statutory financial statements and are prepared as they were at the date of the original financial statements.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
25,080 
760 
25,840 
At 31 August 2024
25,080 
760 
25,840 
Depreciation
At 1 September 2023
5,824 
456 
6,280 
Charge for the year
(2,508)
(152)
(2,660)
At 31 August 2024
3,316 
304 
3,620 
Net book value
At 31 August 2024
21,764 
456 
22,220 
At 31 August 2023
19,256 
304 
19,560 
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HKC UK TRADE LTD. Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
(485)
(485)
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,267 
4,092 
Other creditors
14,947 
7,905 
Accruals
500 
750 
20,714 
12,747 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
47,790 
47,790 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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