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Company Registration No. 13473149 (England and Wales)
Aka Manchester Ltd Unaudited accounts for the year ended 30 June 2025
Aka Manchester Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aka Manchester Ltd Company Information for the year ended 30 June 2025
Director
Mr W Xu
Company Number
13473149 (England and Wales)
Registered Office
Unit 1, St James Tower 7 Charlotte Street Manchester M1 4DZ England
Accountants
Harmony Accountancy Limited Chartered Certified Accountant 124 City Road London EC1V 2NX
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Aka Manchester Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
636
1,273
Current assets
Inventories
2,133
2,332
Debtors
5
2,449
6,071
Cash at bank and in hand
199,604
159,613
204,186
168,016
Creditors: amounts falling due within one year
6
(88,228)
(60,819)
Net current assets
115,958
107,197
Total assets less current liabilities
116,594
108,470
Provisions for liabilities
Deferred tax
(160)
(319)
Net assets
116,434
108,151
Capital and reserves
Called up share capital
1
1
Profit and loss account
116,433
108,150
Shareholders' funds
116,434
108,151
For the year ending 30 June 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 November 2025 and were signed on its behalf by
Mr W Xu Director Company Registration No. 13473149
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Aka Manchester Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Aka Manchester Ltd is a private company, limited by shares, registered in England and Wales, registration number 13473149. The registered office is Unit 1, St James Tower, 7 Charlotte Street, Manchester, M1 4DZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Aka Manchester Ltd Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
2,547
At 30 June 2025
2,547
Depreciation
At 1 July 2024
1,274
Charge for the year
637
At 30 June 2025
1,911
Net book value
At 30 June 2025
636
At 30 June 2024
1,273
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,449
6,071
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
13,691
9,078
Trade creditors
5,059
28,555
Taxes and social security
10,191
796
Other creditors
143
11,785
Loans from directors
1,800
-
Accruals
57,344
10,605
88,228
60,819
7
Average number of employees
During the year the average number of employees was 13 (2024: 20).
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