Jidong Chatham St Shop Ltd 12868136 true 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is restaurants and cafes. Digita Accounts Production Advanced 6.30.9574.0 true Mr Y Chen 12868136 2023-10-01 2024-09-30 12868136 2024-09-30 12868136 bus:OrdinaryShareClass1 2024-09-30 12868136 core:RetainedEarningsAccumulatedLosses 2024-09-30 12868136 core:ShareCapital 2024-09-30 12868136 core:CurrentFinancialInstruments 2024-09-30 12868136 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 12868136 bus:FRS102 2023-10-01 2024-09-30 12868136 bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12868136 bus:FullAccounts 2023-10-01 2024-09-30 12868136 bus:RegisteredOffice 2023-10-01 2024-09-30 12868136 bus:Director2 2023-10-01 2024-09-30 12868136 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 12868136 bus:EntityNoLongerTradingButTradedInPast 2023-10-01 2024-09-30 12868136 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12868136 countries:UnitedKingdom 2023-10-01 2024-09-30 12868136 2023-09-30 12868136 bus:OrdinaryShareClass1 2023-09-30 12868136 core:RetainedEarningsAccumulatedLosses 2023-09-30 12868136 core:ShareCapital 2023-09-30 12868136 core:CurrentFinancialInstruments 2023-09-30 12868136 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12868136

Jidong Chatham St Shop Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Jidong Chatham St Shop Ltd

(Registration number: 12868136)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Current assets

 

Debtors

3

1,568

1,568

Cash at bank and in hand

 

6

6

 

1,574

1,574

Creditors: Amounts falling due within one year

5

(18,888)

(18,888)

Net liabilities

 

(17,314)

(17,314)

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

(17,414)

(17,414)

Shareholders' deficit

 

(17,314)

(17,314)

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 June 2025
 

Mr Y Chen
Director

   
     
 

Jidong Chatham St Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
149 Chatham Street
Liverpool
L7 7AZ
United Kingdom

These financial statements were authorised for issue by the director on 27 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Jidong Chatham St Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 Recognition and measurement
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amJrtised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
 Impairment
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Financial guarantee contracts

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt Instruments are subsequently carried at amortised cost, using the effective Interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3

Debtors

Current

Note

2024
£

2023
£

Amounts owed by related parties

1,568

1,568

   

1,568

1,568

 

Jidong Chatham St Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Cash and cash equivalents

2024
£

2023
£

Cash at bank

6

6

5

Creditors

2024
£

2023
£

Due within one year

Other payables

18,038

18,038

Accruals

850

850

18,888

18,888

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100