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Company Registration No. SC523579 (Scotland)
Chraw Ltd Unaudited accounts for the year ended 31 January 2026
Chraw Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Chraw Ltd Company Information for the year ended 31 January 2026
Director
Ranming Duan
Company Number
SC523579 (Scotland)
Registered Office
300 HIGH STREET GLASGOW G4 0QN SCOTLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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Chraw Ltd Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
6,762
1,923
Current assets
Debtors
5
6,356
4,794
Cash at bank and in hand
1,852
1,072
8,208
5,866
Creditors: amounts falling due within one year
6
(16,535)
(8,166)
Net current liabilities
(8,327)
(2,300)
Net liabilities
(1,565)
(377)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(1,566)
(378)
Shareholders' funds
(1,565)
(377)
For the year ending 31 January 2026 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 16 March 2026 and were signed on its behalf by
Ranming Duan Director Company Registration No. SC523579
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Chraw Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Chraw Ltd is a private company, limited by shares, registered in Scotland, registration number SC523579. The registered office is 300 HIGH STREET, GLASGOW, G4 0QN, SCOTLAND.
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.
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.
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:
Fixtures & fittings
25 % Straight line
Computer equipment
25 % Straight line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 February 2025
629
2,513
3,142
Additions
-
7,499
7,499
At 31 January 2026
629
10,012
10,641
Depreciation
At 1 February 2025
314
905
1,219
Charge for the year
157
2,503
2,660
At 31 January 2026
471
3,408
3,879
Net book value
At 31 January 2026
158
6,604
6,762
At 31 January 2025
315
1,608
1,923
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Chraw Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
6,192
4,794
Other debtors
164
-
6,356
4,794
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
16,277
5,425
Taxes and social security
(101)
(41)
Loans from directors
-
2,423
Accruals
359
359
16,535
8,166
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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