Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08555214 Mr Ivan Kingsley Smith Mr Neal Bailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08555214 2024-06-30 08555214 2025-06-30 08555214 2024-07-01 2025-06-30 08555214 frs-core:CurrentFinancialInstruments 2025-06-30 08555214 frs-core:PlantMachinery 2025-06-30 08555214 frs-core:PlantMachinery 2024-07-01 2025-06-30 08555214 frs-core:PlantMachinery 2024-06-30 08555214 frs-core:SharePremium 2025-06-30 08555214 frs-core:ShareCapital 2025-06-30 08555214 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08555214 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08555214 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08555214 frs-bus:SmallEntities 2024-07-01 2025-06-30 08555214 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08555214 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08555214 frs-bus:Director1 2024-07-01 2025-06-30 08555214 frs-bus:Director2 2024-07-01 2025-06-30 08555214 frs-countries:EnglandWales 2024-07-01 2025-06-30 08555214 2023-06-30 08555214 2024-06-30 08555214 2023-07-01 2024-06-30 08555214 frs-core:CurrentFinancialInstruments 2024-06-30 08555214 frs-core:SharePremium 2024-06-30 08555214 frs-core:ShareCapital 2024-06-30 08555214 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08555214
Cha Yi Tea Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Stephen Hill Partnership Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08555214
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 1
1 1
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 4,424 4,422
Cash at bank and in hand 20,651 21,844
25,575 26,766
Creditors: Amounts Falling Due Within One Year 7 (13,507 ) (13,264 )
NET CURRENT ASSETS (LIABILITIES) 12,068 13,502
TOTAL ASSETS LESS CURRENT LIABILITIES 12,069 13,503
NET ASSETS 12,069 13,503
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 29,970 29,970
Profit and Loss Account (18,001 ) (16,567 )
SHAREHOLDERS' FUNDS 12,069 13,503
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Page 2
For the year ending 30 June 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ivan Kingsley Smith
Director
15th August 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cha Yi Tea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08555214 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Plant & Machinery 10% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Debtors
 Short term debtors are measured at transaction price, less any impairment
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions
2.8. Creditors
Short term creditors are measured at the transaction price
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2024 2,289
As at 30 June 2025 2,289
Depreciation
As at 1 July 2024 2,288
As at 30 June 2025 2,288
Net Book Value
As at 30 June 2025 1
As at 1 July 2024 1
5. Stocks
2025 2024
£ £
Stock 500 500
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,424 4,422
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 9,618 9,786
Other creditors 3,889 3,478
13,507 13,264
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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