Tuk Tuck (SC) Ltd iXBRL

Tuk Tuck (SC) Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 July 2025

Tuk Tuck (SC) Ltd

Company Registration Number: 12276464

ABRIDGED BALANCE SHEET

as at 31 July 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

4,069

5,097

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Current Assets

Stocks

1,500

2,000

Debtors

66,941

61,411

Cash and cash equivalents

5,434

14,599

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73,875

78,010

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Creditors: amounts falling due within one year

(110,668)

(82,376)

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Net Current Liabilities

(36,793)

(4,366)

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Total Assets less Current Liabilities

(32,724)

731

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Capital and Reserves

Called up share capital

Retained earnings

(32,725)

730

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Equity attributable to owners of the company

(32,724)

731

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The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 24 April 2026 and signed on its behalf by

Quan Cui

Director

Alex Slatter

Director

Tuk Tuck (SC) Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

General Information

Tuk Tuck (SC) Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 12276464. The registered office of the company is 32 Stokes Croft, Bristol, BS1 3QD, United Kingdom which is also the principal place of business of the company. a Pan Asian restaurant. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Short leasehold property

10% Straight line

Fixtures, fittings and equipment

25% & 33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Exceptional item

Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

Employees

The average monthly number of employees, including directors, during the financial year was 10, (2024 - 7).


4.	Tangible assets
		Short	Fixtures,	Total
		leasehold	fittings and
		property	equipment
		£	£	£
	Cost
	At 1 August 2024	4,854	28,646	33,500
	Additions	-	598	598
	Disposals	-	(250)	(250)
		─────────	─────────	─────────
	At 31 July 2025	4,854	28,994	33,848
		─────────	─────────	─────────
	Depreciation
	At 1 August 2024	2,186	26,217	28,403
	Charge for the financial year	485	891	1,376
		─────────	─────────	─────────
	At 31 July 2025	2,671	27,108	29,779
		─────────	─────────	─────────
	Net book value
	At 31 July 2025	2,183	1,886	4,069
		═════════	═════════	═════════
	At 31 July 2024	2,668	2,429	5,097
		═════════	═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 July 2025.

Ultimate Controlling Party

The company was jointly controlled by Mr Q Cui and Mr A Slatter.

Transactions with group undertakings

Within other debtors, there is an amount of £44,375 (2024: £35,000) representing a loan made to Pocha Bristol Ltd. The loan was advanced to fund the start-up of Pocha Bristol Ltd and is interest free.

Within other creditors, an amount of £1,175 (2024: £1,851) is owed to Tuck Tuk Ltd, which entered liquidation on 31 March 2025. The loan was advanced on an interest free basis.

Within other creditors, an amount of £25,378 (2024: £1,040) is owed to Dangun Bristol Ltd. The loan was advanced on an interest free basis.

Within other creditors, an amount of £6,859 (2024: £7,159) is owed to Q&A Holdings Bristol Ltd. The loan was advanced on an interest free basis.