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Company Registration No. 13680959 (England and Wales)
UK Cha Trading Limited Unaudited accounts for the year ended 31 October 2024
UK Cha Trading Limited Unaudited accounts Contents
Page
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UK Cha Trading Limited Company Information for the year ended 31 October 2024
Director
Zhuang Kang
Company Number
13680959 (England and Wales)
Registered Office
2 Commercial Street London E1 6LP England
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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UK Cha Trading Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
4,713 
7,011 
Current assets
Inventories
239 
254 
Debtors
2,323 
2,219 
Cash at bank and in hand
11,177 
6,708 
13,739 
9,181 
Creditors: amounts falling due within one year
(5,945)
(4,271)
Net current assets
7,794 
4,910 
Net assets
12,607 
12,021 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,507 
11,921 
Shareholders' funds
12,607 
12,021 
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 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 24 July 2025 and were signed on its behalf by
Zhuang Kang Director Company Registration No. 13680959
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UK Cha Trading Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
UK Cha Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 13680959. The registered office is 2 Commercial Street, London, E1 6LP, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery
20% on cost
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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UK Cha Trading Limited Notes to the Accounts for the year ended 31 October 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2023
3,858 
7,543 
89 
11,490 
At 31 October 2024
3,858 
7,543 
89 
11,490 
Depreciation
At 1 November 2023
1,439 
3,006 
34 
4,479 
Charge for the year
772 
1,508 
18 
2,298 
At 31 October 2024
2,211 
4,514 
52 
6,777 
Net book value
At 31 October 2024
1,647 
3,029 
37 
4,713 
At 31 October 2023
2,419 
4,537 
55 
7,011 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
733 
888 
Trade debtors
414 
237 
Accrued income and prepayments
1,176 
1,074 
Other debtors
- 
20 
2,323 
2,219 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
780 
- 
Taxes and social security
705 
1,119 
Other creditors
3,071 
2,253 
Loans from directors
939 
449 
Accruals
450 
450 
5,945 
4,271 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 7 (2023: 10).
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