HERLIKING UK CO. LTD


Director	ZHOU, Jinsheng


Registered Address	Unit 1e, Bromsgrove House
	88 Bromsgrove Street
	Birmingham
	B5 6AJ


Registered Number	14244109 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	88		8,001
Cash at bank and on hand		101,361		114,452
		101,449		122,453
Creditors amounts falling due within one year	4	(3,608)		(3,589)
Net current assets (liabilities)			97,841		118,864
Total assets less current liabilities			97,841		118,864
Creditors amounts falling due after one year	5		(149,000)		(150,000)
Net assets			(51,159)		(31,136)
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			(52,159)		(32,136)
Shareholders' funds			(51,159)		(31,136)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 April 2026, and are signed on its behalf by:

ZHOU, Jinsheng
Director
Registered Company No. 14244109

HERLIKING UK CO. LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	7,000
Amounts owed by associates and joint ventures / participating interests	-	1,000
Other debtors	88	1
Total	88	8,001

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,680
Amounts owed to related parties	448	-
Other creditors	1,000	109
Accrued liabilities and deferred income	2,160	1,800
Total	3,608	3,589


	Prior year comparative information During the preparation of the current year statutory accounts, it was identified that the director’s loan account had been incorrectly presented in the prior year financial statements as a creditor balance included within creditors due within one year. The balance should have been presented as an amount receivable from a related party. The prior year comparative figures have therefore been restated accordingly. As a result of this correction, debtors have increased by £1,000, creditors due within one year have decreased by £1,000, and net liabilities have decreased by £2,000 in the prior year comparative figures. This correction does not affect the loss for the prior year.

Prior year comparative information
During the preparation of the current year statutory accounts, it was identified that the director’s loan account had been incorrectly presented in the prior year financial statements as a creditor balance included within creditors due within one year. The balance should have been presented as an amount receivable from a related party. The prior year comparative figures have therefore been restated accordingly. As a result of this correction, debtors have increased by £1,000, creditors due within one year have decreased by £1,000, and net liabilities have decreased by £2,000 in the prior year comparative figures. This correction does not affect the loss for the prior year.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	149,000	150,000
Total	149,000	150,000