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Company Registration No. 14449912 (England and Wales)
HOCHIMA PHO LIMITED Unaudited accounts for the year ended 31 October 2025
HOCHIMA PHO LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HOCHIMA PHO LIMITED Company Information for the year ended 31 October 2025
Director
Ms Xiaoxue Chen
Company Number
14449912 (England and Wales)
Registered Office
194 PHILIP LANE LONDON N15 4HH ENGLAND
Accountants
Kimee & Associates Office T, First Floor Raydean House 15-17 Western Parade Great North Road, Barnet, London EN5 1AH
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HOCHIMA PHO LIMITED Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
9,421
10,468
Tangible assets
5
23,193
1,139
32,614
11,607
Current assets
Inventories
1,424
1,264
Debtors
6
-
8,000
Cash at bank and in hand
37,565
20,810
38,989
30,074
Creditors: amounts falling due within one year
7
(18,031)
(16,560)
Net current assets
20,958
13,514
Total assets less current liabilities
53,572
25,121
Creditors: amounts falling due after more than one year
8
(36,173)
(39,440)
Net assets/(liabilities)
17,399
(14,319)
Capital and reserves
Called up share capital
100
100
Profit and loss account
17,299
(14,419)
Shareholders' funds
17,399
(14,319)
For the year ending 31 October 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 her 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 10 January 2025 and were signed on its behalf by
Ms Xiaoxue Chen Director Company Registration No. 14449912
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HOCHIMA PHO LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
HOCHIMA PHO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14449912. The registered office is 194 PHILIP LANE, LONDON, N15 4HH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
Intangible fixed assets-Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
20%
Motor vehicles
20%
Computer equipment
20%
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
13,084
At 31 October 2025
13,084
Amortisation
At 1 November 2024
2,616
Charge for the year
1,047
At 31 October 2025
3,663
Net book value
At 31 October 2025
9,421
At 31 October 2024
10,468
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HOCHIMA PHO LIMITED Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
1,424
-
-
1,424
Additions
-
26,928
996
27,924
At 31 October 2025
1,424
26,928
996
29,348
Depreciation
At 1 November 2024
285
-
-
285
Charge for the year
285
5,386
199
5,870
At 31 October 2025
570
5,386
199
6,155
Net book value
At 31 October 2025
854
21,542
797
23,193
At 31 October 2024
1,139
-
-
1,139
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
-
8,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
13,226
14,974
Obligations under finance leases and hire purchase contracts
3,119
-
Accruals
1,686
1,586
18,031
16,560
Assets acquired under hire purchase agreements are recognised as fixed assets at their cash price. The corresponding liabilities are recognised as finance creditors. Interest charges are allocated over the term of the agreement and recognised in the profit and loss account as finance costs.
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
17,599
-
Loans from directors
18,574
39,440
36,173
39,440
The director loan is provided by Ms Xiaoxue, Chen
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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