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REGISTERED NUMBER: 06349901 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

UK AND CHINA LTD

UK AND CHINA LTD (REGISTERED NUMBER: 06349901)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

UK AND CHINA LTD

Company Information

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | A F Bowden

| REGISTERED OFFICE: | 35 Leechcroft Road

| Wallington

| Surrey

| SM6 7JF

| REGISTERED NUMBER: | 06349901 (England and Wales)

| ACCOUNTANTS: | Gravita

| 2nd Floor, South

| One Castle Park

| Tower Hill

| Bristol

| BS2 0JA

UK AND CHINA LTD (REGISTERED NUMBER: 06349901)

Balance Sheet

31 AUGUST 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,755 |  | 3,767 |  |

CURRENT ASSETS

Debtors | 5 | 2,208 |  | 2,366 |  |

Cash at bank | 27,764 |  | 44,532 |  |

29,972 |  | 46,898 |  |

CREDITORS

Amounts falling due within one year | 6 | (589 | ) | (657 | ) |

NET CURRENT ASSETS | 29,383 |  | 46,241 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 32,138 |  | 50,008 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Retained earnings | 32,136 |  | 50,006 |  |

SHAREHOLDERS' FUNDS | 32,138 |  | 50,008 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 March 2026 and were signed by:

A F Bowden - Director

UK AND CHINA LTD (REGISTERED NUMBER: 06349901)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

1. | COMPANY INFORMATION

| UK and China Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The company's principal activities and nature of its operations are that of IT consultancy and language teaching.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

| Going concern

| The financial statements have been prepared on a going concern basis. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. On this basis, the director has concluded that he can continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| 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 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.

UK AND CHINA LTD (REGISTERED NUMBER: 06349901)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial assets

| Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account , except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 8,799 |  |

| DEPRECIATION

| At 1 September 2024 | 5,032 |  |

| Charge for year | 1,012 |  |

| At 31 August 2025 | 6,044 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2,755 |  |

| At 31 August 2024 | 3,767 |  |

UK AND CHINA LTD (REGISTERED NUMBER: 06349901)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 458 |  | 459 |  |

| Directors' current accounts | 1,750 |  | - |  |

| Tax | - |  | 1,907 |  |

2,208 |  | 2,366 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Accruals and deferred income | 589 |  | 657 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| A F Bowden

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 2,500 |  | - |  |

| Amounts repaid | (750 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,750 |  | - |  |

| The directors loan is interest free and repayable on demand.