Oriental Express (Reading) Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10984044

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,508		1,844

			2,508		1,844
CURRENT ASSETS
Stocks	5	917		956
Debtors	6	2,706		4,044
Cash at bank and in hand		18,878		23,153

		22,501		28,153
Creditors: Amounts Falling Due Within One Year	7	(7,225 )		(18,157 )

NET CURRENT ASSETS (LIABILITIES)			15,276		9,996

TOTAL ASSETS LESS CURRENT LIABILITIES			17,784		11,840

NET ASSETS			17,784		11,840

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			17,783		11,839

SHAREHOLDERS' FUNDS			17,784		11,840

For the year ending 30 September 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 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 Xiaoping Zheng

Director

30/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Oriental Express (Reading) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10984044 . The registered office is 20 Farnham Drive Caversham, Reading, RG4 6NY.

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

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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 are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	5 years Reducing Balance
Computer Equipment	3 years Reducing Balance

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. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2023: 3)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2023	3,555	1,121	4,676
Additions	-	1,099	1,099

As at 30 September 2024	3,555	2,220	5,775

Depreciation
As at 1 October 2023	2,206	626	2,832
Provided during the period	270	165	435

As at 30 September 2024	2,476	791	3,267

...CONTINUED

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Oriental Express (Reading) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

Net Book Value
As at 30 September 2024	1,079	1,429	2,508

As at 1 October 2023	1,349	495	1,844

5. Stocks

	2024	2023
	£	£
Stock	917	956

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1,178	1,596
Other debtors	1,528	2,448

	2,706	4,044

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	676	550
Other creditors	218	12,399
Taxation and social security	6,331	5,208

	7,225	18,157

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

9. Dividends

	2024	2023
	£	£
On equity shares:
Final dividend paid	500	1,000

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