Peking Chef Food Ltd - Filleted accounts

Registered number

15982287

Peking Chef Food Ltd

Filleted Accounts

30 September 2025

Peking Chef Food Ltd
Registered number:		15982287
Balance Sheet
as at 30 September 2025

Notes			2025
£
Fixed assets
Intangible assets	4		-
Tangible assets	5		-
Investments	6		-
			-

Current assets
Stocks		1,854
Debtors	3	620
Investments held as current assets	8	-
Cash at bank and in hand		1,857
		4,331

Creditors: amounts falling due within one year	4	(9,110)

Net current liabilities			(4,779)

Total assets less current liabilities			(4,779)

Creditors: amounts falling due after more than one year	10		-

Provisions for liabilities			-


Net liabilities			(4,779)

Capital and reserves
Called up share capital			100
Share premium			-
Revaluation reserve	12		-
Profit and loss account			(4,879)

Shareholder's funds			(4,779)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Youbin Chen
Director
Approved by the board on 11 May 2026

Peking Chef Food Ltd
Notes to the Accounts
for the period from 27 September 2024 to 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025
Number

	Average number of persons employed by the company	3


3	Debtors	2025
£

	Trade debtors	620
	Amounts owed by group undertakings and undertakings in which the company has a participating interest	-
	Deferred tax asset	-
	Other debtors	-
		620

	Amounts due after more than one year included above	-


4	Creditors: amounts falling due within one year	2025
£

	Non-equity preference shares	-
	Bank loans and overdrafts	-
	Obligations under finance lease and hire purchase contracts	-
	Trade creditors	-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-
	Taxation and social security costs	3,203
	Other creditors	5,907
		9,110


5	Other information

	Peking Chef Food Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	178 Hoe Street
	London


	E17 4QH