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KEUNG & CHOI LIMITED

Registered Number
15057386
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

KEUNG & CHOI LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | HO, Kei Fung

Company Secretary | HO, Kei Fung

Registered Address | Unit 1 Castle End
| Ruscombe
| Reading
| RG10 9XQ

Registered Number | 15057386 (England and Wales)

KEUNG & CHOI LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,251 |  |  |  | 3,001
Investment property | 4 |  |  | 566,432 |  |  |  | 361,770
|  |  |  | 568,683 |  |  |  | 364,771
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 14,122 |  |  |  | 10,861 |  |
|  | 14,122 |  |  |  | 10,861 |  |
Creditors amounts falling due within one year | 5 | (581,161) |  |  |  | (380,480) |  |
Net current assets (liabilities) |  |  |  | (567,039) |  |  |  | (369,619)
Total assets less current liabilities |  |  |  | 1,644 |  |  |  | (4,848)
Net assets |  |  |  | 1,644 |  |  |  | (4,848)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 644 |  |  |  | (5,848)
Shareholders' funds |  |  |  | 1,644 |  |  |  | (4,848)

- 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 2 May 2026, and are signed on its behalf by:
HO, Kei Fung Director Registered Company No. 15057386

KEUNG & CHOI LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Keung & Choi Limited is a private company limited by shares and registered in England and Wales, registered number 15057386. The registered office is Unit 19 Maple Court Grove Park, White Waltham, Maidenhead, United Kingdom, SL6 3LW.

| Statement of compliance
--- | ---
| The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 105 Small Micro Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes. It includes revenue earned from rent arising from Investment Properties as well as fees generated from consulting services provided to customers. Turnover is adjusted for estimated customer returns, rebates, and other similar allowances.

| 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investment property
--- | ---
| No depreciation is provided for.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 3,751 |  | 3,751
| At 31 August 25 | 3,751 |  | 3,751
| Depreciation and impairment
| At 01 September 24 | 750 |  | 750
| Charge for year | 750 |  | 750
| At 31 August 25 | 1,500 |  | 1,500
| Net book value
| At 31 August 25 | 2,251 |  | 2,251
| At 31 August 24 | 3,001 |  | 3,001

4. | Investment property
--- | ---

|  | £
| Fair value at 01 September 24 | 361,770
| Additions | 204,662
| At 31 August 25 | 566,432

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 579,661 |  | 378,980
| Accrued liabilities and deferred income | 1,500 |  | 1,500
| Total | 581,161 |  | 380,480

6. | Share capital
--- | ---
| Allotted , Called up and fully paid GBP1000.