Fujian Night Limited - Filleted accounts

Registered number

13717287

Fujian Night Limited

Unaudited Filleted Accounts

31 August 2025

Fujian Night Limited
Registered number:		13717287
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		338			674

Current assets
Debtors	4	-			5,393
Cash at bank and in hand		4,471			26,366
		4,471			31,759

Creditors: amounts falling due within one year	5	(4,084)			(8,111)

Net current assets			387			23,648

Net assets			725			24,322

Capital and reserves
Called up share capital			1			1
Profit and loss account			724			24,321

Shareholder's funds			725			24,322

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Lin
Director
Approved by the board on 3 September 2025

Fujian Night Limited
Notes to the Accounts
for the period from 1 December 2024 to 31 August 2025


1	Accounting policies

	Basis of preparation
	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).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				1,682
	At 31 August 2025				1,682

	Depreciation
	At 1 December 2024				1,008
	Charge for the period				336
	At 31 August 2025				1,344

	Net book value
	At 31 August 2025				338
	At 30 November 2024				674


4	Debtors		2025		2024
£				£

	Other debtors		-		5,393


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		-		4,207
	Other creditors		4,084		3,904
			4,084		8,111


6	Controlling party

	The company is under the control of the director, Mr M Lin by virtue of his shareholdings in the company.


7	Other information

	Fujian Night Limited is a private company limited by shares and incorporated in England. Its registered office is:
	114 Hamlet Court Road
	Westcliff on Sea
	Essex
	SS0 7LP