REGISTERED NUMBER: 12722590 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

CHINESE GOURMET FOODS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Chen

REGISTERED OFFICE:

60 Limeharbour

London

E14 9TS

REGISTERED NUMBER:

12722590 (England and Wales)

ACCOUNTANTS:

L&W Chartered Certified Accountants

1st Floor

30 Charing Cross Road

London

WC2H 0DE

FIXED ASSETS

Tangible assets

4

8,792

11,123

CURRENT ASSETS

Stocks

4,500

5,500

Debtors

5

15,724

15,216

Cash at bank and in hand

538,584

328,542

558,808

349,258

CREDITORS

Amounts falling due within one year

6

278,853

203,471

NET CURRENT ASSETS

279,955

145,787

TOTAL ASSETS LESS CURRENT LIABILITIES

288,747

156,910

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

288,746

156,909

288,747

156,910

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

D Chen - Director

1.	STATUTORY INFORMATION

CHINESE GOURMET FOODS LIMITED 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

1,789

19,150

20,939

DEPRECIATION

At 1 August 2024

981

8,835

9,816

Charge for year

268

2,063

2,331

At 31 July 2025

1,249

10,898

12,147

NET BOOK VALUE

At 31 July 2025

540

8,252

8,792

At 31 July 2024

808

10,315

11,123

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

15,100

15,100

Prepayments and accrued income

624

116

15,724

15,216

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

14,849

7,237

Tax

56,856

37,657

Social security and other taxes

1,415

670

VAT

50,484

43,790

Other creditors

133,173

97,953

Accrued expenses

22,076

16,164

278,853

203,471