SONG TRADING U.K. LTD


Directors	GALLAGHER, Michael John
	SONG, Xiaofeng, Mr.


Registered Address	1st Floor, 107 George Lane
	South Woodford
	London
	E18 1AN


Registered Number	14081205 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	492,121		1,428
Cash at bank and on hand		290,166		-
		782,287		1,428
Creditors amounts falling due within one year	4	(796,561)		(5,977)
Net current assets (liabilities)			(14,274)		(4,549)
Total assets less current liabilities			(14,274)		(4,549)
Net assets			(14,274)		(4,549)
Capital and reserves
Called up share capital			10,000		-
Profit and loss account			(24,274)		(4,549)
Shareholders' funds			(14,274)		(4,549)

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 Directors acknowledge 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 Board of Directors on 19 May 2026, and are signed on its behalf by:

SONG, Xiaofeng, Mr.
Director
Registered Company No. 14081205

SONG TRADING U.K. LTD

Notes to the Financial Statements
for the year ended 31 May 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
	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.

Revenue from sale of goods

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.

	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.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	373,773	-
Amounts owed by associates and joint ventures / participating interests	13,833	-
Other debtors	2,480	714
Prepayments and accrued income	102,035	714
Total	492,121	1,428

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	662,221	428
Amounts owed to related parties	-	4,048
Taxation and social security	69,168	-
Accrued liabilities and deferred income	65,172	1,501
Total	796,561	5,977