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Company Registration No. 15182613 (England and Wales)
Cmart Oriental Ltd Unaudited accounts for the year ended 31 October 2025
Cmart Oriental Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cmart Oriental Ltd Company Information for the year ended 31 October 2025
Director
Minhui OU
Company Number
15182613 (England and Wales)
- 3 -
Cmart Oriental Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Inventories
6,250
6,250
Debtors
5
8,821
19,189
Cash at bank and in hand
284,498
77,252
299,569
102,691
Creditors: amounts falling due within one year
6
(24,256)
(14,334)
Net current assets
275,313
88,357
Total assets less current liabilities
275,313
88,357
Creditors: amounts falling due after more than one year
7
(139,878)
(34,351)
Net assets
135,435
54,006
Capital and reserves
Called up share capital
100
100
Profit and loss account
135,335
53,906
Shareholders' funds
135,435
54,006
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 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 21 January 2026 and were signed on its behalf by
Minhui OU Director Company Registration No. 15182613
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Cmart Oriental Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Cmart Oriental Ltd is a private company, limited by shares, registered in England and Wales, registration number 15182613.
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.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
8,318
At 31 October 2025
8,318
Depreciation
At 1 November 2024
8,318
At 31 October 2025
8,318
Net book value
At 31 October 2025
-
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
4,020
1,371
Trade debtors
4,801
17,818
8,821
19,189
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
24,256
14,334
- 5 -
Cmart Oriental Ltd Notes to the Accounts for the year ended 31 October 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Trade creditors
138,942
33,760
Accruals
936
591
139,878
34,351
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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