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Registered number: 13370664 CHINA WINE & SPIRIT (UK) CO. LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
CHINA WINE & SPIRIT (UK) CO. LTD REGISTERED NUMBER: 13370664 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 2,400 |  | - |
Cash at bank and in hand | 5 | 116,198 |  | 105,586 |
|  | 118,598 |  | 105,586 |
Creditors: amounts falling due within one year | 6 | (332,612) |  | (251,750) |
Net current liabilities |  |  | (214,014) |  | (146,164)
Total assets less current liabilities |  |  | (214,014) |  | (146,164)
Net liabilities |  |  | (214,014) |  | (146,164)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (214,114) |  | (146,264)
|  |  | (214,014) |  | (146,164)
The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2025.
Haiyan Zeng
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
CHINA WINE & SPIRIT (UK) CO. LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
China Wine & Spirit (UK) Co. Ltd is a private company limited by shares and incorporated in England and Wales. The address of its registered office is 124 Finchley Road, London, England, NW3 5JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company meets its day to day working capital requirements through the funding from its parent company. The company shows net current liabilities at the reporting date of £214,014. The company has received formal confirmation from its parent, Beijing Zhongniang International Wine Co. Ltd that the company will receive the financial support it requires to enable it to meet its liabilities as they fall due. Based on this assurance, the director consider it appropriate to prepare the financial statement on a going concern basis.
| 2.3 | Revenue
All revenue generated from wholesale of wine, beer, spirits and other alcoholic beverages. It is recognised at the point of shipment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 2
CHINA WINE & SPIRIT (UK) CO. LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,400 | -
|  | 2,400 | -
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 116,198 | 105,586
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group companies | 311,336 | 238,720
| Other taxation and social security | 990 | 570
| Other creditors | 10,786 | 4,360
| Accruals and deferred income | 9,500 | 8,100
|  | 332,612 | 251,750
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| At the statement of financial position date, the Company owed £311,336 (2024: £238,720) to Beijing Zhongniang International Wine Co. Ltd,
Page 3
CHINA WINE & SPIRIT (UK) CO. LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Controlling party
The company is owned by Beijing Zhongniang International Wine Co. Ltd, which owns 100% of the share capital and the ultimate controlling party is Jiuxian Network Technology Co., Ltd. The parent company registered office is Floor 4, Building 8, No. 58, Jinghai 5th Road, Beijing Economic and Technological Development Zone, Beijing, China.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 May 2025 was unqualified. The audit report was signed on 16 September 2025 by Richard Paul (Senior Statutory Auditor) on behalf of Nyman Libson Paul LLP.
Page 4