CHINATOWN RESTAURANT (LONDON) LTD

Registered number

10942947

Filleted Accounts

30 September 2025

CHINATOWN RESTAURANT (LONDON) LTD
Registered number:		10942947
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		21,224			18,175

Current assets
Stocks		16,800			15,950
Debtors	5	80,742			84,280
Cash at bank and in hand		1,111,278			1,220,168
		1,208,820			1,320,398

Creditors: amounts falling due within one year	6	(322,216)			(301,334)

Net current assets			886,604			1,019,064

Total assets less current liabilities			907,828			1,037,239


Provisions for liabilities			(5,306)			(4,544)


Net assets			902,522			1,032,695

Capital and reserves
Called up share capital			100			100
Profit and loss account			902,422			1,032,595

Shareholders' funds			902,522			1,032,695

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 members have 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.




H Wang
Director
Approved by the board on 07.04.2026

CHINATOWN RESTAURANT (LONDON) LTD
Notes to the Accounts
for the year ended 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).

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		26		20


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 October 2024				20,000
	At 30 September 2025				20,000

	Amortisation
	At 1 October 2024				20,000
	At 30 September 2025				20,000

	Net book value
	At 30 September 2025				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				107,451
	Additions				10,299
	At 30 September 2025				117,750

	Depreciation
	At 1 October 2024				89,276
	Charge for the year				7,250
	At 30 September 2025				96,526

	Net book value
	At 30 September 2025				21,224
	At 30 September 2024				18,175


5	Debtors		2025		2024
£				£

	Trade debtors		70,842		76,104
	Other debtors		9,900		8,176
			80,742		84,280


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		170,205		141,173
	Taxation and social security costs		152,011		160,161
			322,216		301,334


7	Other information

	CHINATOWN RESTAURANT (LONDON) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	111 High Street
	Edgware
	Middlesex
	HA8 7DB