ACCOUNTS - Final Accounts preparation

Company registration number: 15478791

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 31 DECEMBER 2024

	CUPID TRADE LIMITED


CUPID TRADE LIMITED

COMPANY INFORMATION

Director	M Yuan (appointed 10 February 2024)


Registered number	15478791


Registered office	2nd Floor Midas House
	62 Goldsworth Road
	Woking
	GU21 6LQ


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


CUPID TRADE LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


CUPID TRADE LIMITED REGISTERED NUMBER:15478791

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024
Note		£


Current assets
Debtors: amounts falling due within one year	4	1,948
Cash at bank and in hand		1,000
		2,948
Creditors: amounts falling due within one year	5	(9,091)
Net current (liabilities)/assets			(6,143)
Total assets less current liabilities			(6,143)

Net (liabilities)/assets			(6,143)

Capital and reserves
Called up share capital			100
Profit and loss account			(6,243)
			(6,143)

Page 1


CUPID TRADE LIMITED REGISTERED NUMBER:15478791

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 by:

................................................

M Yuan

Director

Date: 30 September 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2


CUPID TRADE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	General information

Cupid Trade Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's principal place of business is the same as the registered office and is disclosed on the company information page.
The company was incorporated on 10 February 2024.
The company's functional and presentational currency is GBP.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3


CUPID TRADE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

Debtors

					2024
					£


	Amounts owed by group undertakings	100
	Other debtors	786
	Prepayments and accrued income	1,062
		1,948

5.	Creditors: Amounts falling due within one year
		2024
		£

	Bank overdrafts	2
	Trade creditors	720
	Amounts owed to group undertakings	4,994
	Accruals and deferred income	3,375
		9,091

Page 4