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Registered Number: 15790161
England and Wales
OCEAN PEARL 2024 LTD
Unaudited Financial Statements
Period of accounts Start date: 20 June 2024 End date: 30 June 2025

OCEAN PEARL 2024 LTD Contents Page For the Period 20 June 2024 to 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

OCEAN PEARL 2024 LTD Statement of Financial Position As at 30 June 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 7,193
|  | 7,193
Current assets |  |
Stocks | 4 | 2,793
Cash at bank and in hand |  | 7,403
|  | 10,196
Creditors: amount falling due within one year | 5 | (10,121)
Net current assets |  | 75
Total assets less current liabilities |  | 7,268
Provisions for liabilities | 6 | (331)
Net assets |  | 6,937
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 6,837
Shareholders' funds |  | 6,937
For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 08 November 2025 and were signed by:
------------------------------- Changsheng Fang Director
1

OCEAN PEARL 2024 LTD Notes to the Financial Statements For the Period 20 June 2024 to 30 June 2025
General Information OCEAN PEARL 2024 LTD is a private company, limited by shares, registered in England and Wales, registration number 15790161, registration address 193-195 PRINCE EDWARD ROAD, SOUTH SHIELDS, NE34 8PL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the period was 4.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 20 June 2024 | - |  | -
Additions | 9,591 |  | 9,591
Disposals | - |  | -
At 30 June 2025 | 9,591 |  | 9,591
Depreciation
At 20 June 2024 | - |  | -
Charge for period | 2,398 |  | 2,398
On disposals | - |  | -
At 30 June 2025 | 2,398 |  | 2,398
Net book values
Closing balance as at 30 June 2025 | 7,193 |  | 7,193
Opening balance as at 20 June 2024 | - |  | -
4. | Stocks
| 2025 £
--- | ---
Stocks | 2,793
| 2,793
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Corporation Tax | 1,148
PAYE & Social Security | 1,599
Other Creditors | 2
Directors' Current Accounts | 2,775
VAT | 4,597
| 10,121
6. | Provisions for liabilities
| 2025 £
--- | ---
Deferred Tax | 331
| 331
2