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Registered Number: 14638740
England and Wales

 

 

 

CHAYAN LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 29 February 2024

End date: 28 February 2025
Directors Jiacheng Nie
Chayan HK Limited
Registered Number 14638740
Registered Office 237 SHAFTESBURY AVENUE
LONDON
WC2H 8EH
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 102,782    33,862 
102,782    33,862 
Current assets      
Debtors 4 256,678    44,715 
Cash at bank and in hand 192,248    210,916 
448,926    255,631 
Creditors: amount falling due within one year 5 (204,300)   (113,168)
Net current assets 244,626    142,463 
 
Total assets less current liabilities 347,408    176,325 
Creditors: amount falling due after more than one year 6 (8,120)   (7,320)
Provisions for liabilities 7 (24,445)  
Net assets 314,843    169,005 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 314,842    169,004 
Shareholders' funds 314,843    169,005 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 August 2025 and were signed on its behalf by:


-------------------------------
Jiacheng Nie
Director
2
General Information
CHAYAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14638740, registration address 237 SHAFTESBURY AVENUE, LONDON, WC2H 8EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 3 Straight Line
Improvements to property 5 Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 22 (2024 : 20).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Improvements to property   Total
  £   £   £
At 29 February 2024 39,644      39,644 
Additions 46,858    42,484    89,342 
Disposals    
At 28 February 2025 86,502    42,484    128,986 
Depreciation
At 29 February 2024 5,782      5,782 
Charge for year 17,088    3,334    20,422 
On disposals    
At 28 February 2025 22,870    3,334    26,204 
Net book values
Closing balance as at 28 February 2025 63,632    39,150    102,782 
Opening balance as at 29 February 2024 33,862      33,862 


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Prepayments & Accrued Income 39,287    38,712 
Deposits paid 41,058   
Other Debtors 129,770   
Directors' Current Accounts 1,493   
VAT 45,070    6,003 
256,678    44,715 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 146,342    2,106 
Corporation Tax 32,916    42,009 
PAYE & Social Security 4,164    9,281 
Wages & Salaries Control Account 20,878    40,188 
Directors' Current Accounts   19,584 
204,300    113,168 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Other Creditors 8,120    7,320 
8,120    7,320 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 24,445   
24,445   

8.

Director’s loan

Director Loan

The director loan account balance as of the financial year-end totalled £1,492.85.
Balance was cleared in full by way of repayment on 28/04/2025.
Within 9-months of the year-end period.
3