Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 14073776 Mr Cheuk Loi Tang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14073776 2023-12-31 14073776 2024-12-31 14073776 2024-01-01 2024-12-31 14073776 frs-core:Non-currentFinancialInstruments 2024-12-31 14073776 frs-core:ShareCapital 2024-12-31 14073776 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14073776 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14073776 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14073776 frs-bus:SmallEntities 2024-01-01 2024-12-31 14073776 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14073776 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14073776 1 2024-01-01 2024-12-31 14073776 frs-core:CostValuation 2023-12-31 14073776 frs-core:AdditionsToInvestments 2024-12-31 14073776 frs-core:CostValuation 2024-12-31 14073776 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 14073776 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 14073776 frs-bus:Director1 2024-01-01 2024-12-31 14073776 frs-countries:EnglandWales 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary1 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary1 2024-12-31 14073776 frs-core:Subsidiary1 1 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary2 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary2 2024-12-31 14073776 frs-core:Subsidiary2 2 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary3 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary3 2024-12-31 14073776 frs-core:Subsidiary3 3 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary4 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary4 2024-12-31 14073776 frs-core:Subsidiary4 4 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary5 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary5 2024-12-31 14073776 frs-core:Subsidiary5 5 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary6 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary6 2024-12-31 14073776 frs-core:Subsidiary6 6 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary7 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary7 2024-12-31 14073776 frs-core:Subsidiary7 7 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary8 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary8 2024-12-31 14073776 frs-core:Subsidiary8 8 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary9 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary9 2024-12-31 14073776 frs-core:Subsidiary9 9 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary10 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary10 2024-12-31 14073776 frs-core:Subsidiary10 10 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary11 2024-01-01 2024-12-31 14073776 frs-core:Subsidiary11 2024-12-31 14073776 frs-core:Subsidiary11 11 2024-01-01 2024-12-31 14073776 2022-12-31 14073776 2023-12-31 14073776 2023-01-01 2023-12-31 14073776 frs-core:Non-currentFinancialInstruments 2023-12-31 14073776 frs-core:ShareCapital 2023-12-31 14073776 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14073776
TANG BROTHERS GROUP ENG HOLDINGS LIMITED
Financial Statements
For The Year Ended 31 December 2024
Sloane & Co. LLP
Chartered Certified Accountants & Business Advisors
Office 015
30 Great Guildford Street
Borough, London
SE1 0HS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14073776
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 22 20
22 20
Creditors: Amounts Falling Due Within One Year 6 (2,062 ) (2,100 )
NET CURRENT ASSETS (LIABILITIES) (2,062 ) (2,100 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,040 ) (2,080 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,191 ) (1,148 )
NET LIABILITIES (5,231 ) (3,228 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (5,233 ) (3,230 )
SHAREHOLDERS' FUNDS (5,231) (3,228)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Cheuk Loi Tang
Director
22 September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TANG BROTHERS GROUP ENG HOLDINGS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14073776 . The registered office is Office 015, 30 Great Guildford Street, Borough, London, SE1 0HS.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2024 20
Additions 2
As at 31 December 2024 22
...CONTINUED
Page 3
Page 4
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 22
As at 1 January 2024 20
Subsidiaries
Details of the company's subsidiaries as at 31 December 2024 are as follows:
Name of undertaking Registered Office Class of shares held Direct holding Indirect holding
Tung Hing Eng 4 Ltd 36-38 Westbourne Grove Ordinary 100.00% -
Tung Hing Eng 5 Ltd Office 015, London SE1 0SH Ordinary 100.00% -
Tung Hing Eng 6 Ltd Office 015, London SE1 0SH Ordinary 100.00% -
Tung Hing Eng 7 Ltd Office 015, London SE1 0SH Ordinary 100.00% -
Tung Hing Eng 8 Ltd Office 015, London SE1 0SH Ordinary 100.00% -
Tung Hing Eng 9 Ltd Office 015, London SE1 0SH Ordinary 100.00% -
Sau Ying Eng 1 Limited Office 015, London SE1 0SH Ordinary 100.00% -
Sau Ying Eng 2 Limited Office 015, London SE1 0SH Ordinary 100.00% -
Sau Ying Eng 3 Limited Office 015, London SE1 0SH Ordinary 100.00% -
Sau Ying Eng 4 Limited Office 015, London SE1 0SH Ordinary 100.00% -
Sau Ying Eng 5 Limited Office 015, London SE1 0SH Ordinary 100.00% -
The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:
Capital and Reserves Profit/(loss)
£ £
Tung Hing Eng 4 Ltd 225,715 223,509
Tung Hing Eng 5 Ltd 424,916 426,694
Tung Hing Eng 6 Ltd 293,186 141,798
Tung Hing Eng 7 Ltd 426,934 185,283
Tung Hing Eng 8 Ltd 382,006 195,836
Tung Hing Eng 9 Ltd 29,902 19,819
Sau Ying Eng 1 Limited 449,588 291,628
Sau Ying Eng 2 Limited 99,509 70,351
Sau Ying Eng 3 Limited 783,095 554,411
Sau Ying Eng 4 Limited 380,275 372,819
Sau Ying Eng 5 Limited (8,650 ) (8,652 )
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,062 2,100
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 3,191 1,148
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Controlling Parties
The company's immediate parent undertaking is Tang Brother's K.W Limited , a company incorporated in British Virgin Islands under company number 2094347.
Page 5