ACCOUNTS - Final Accounts

Registered number: 06402279

CHINA PATHWAYS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

CHINA PATHWAYS LIMITED

REGISTERED NUMBER: 06402279

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	249		249
Cash at bank and in hand	4	1,395		1,395
		1,644		1,644
Creditors: amounts falling due within one year	5	(11,930)		(11,930)
Net current liabilities			(10,286)		(10,286)
Total assets less current liabilities			(10,286)		(10,286)

Net liabilities			(10,286)		(10,286)

Capital and reserves
Called up share capital	3	3
Profit and loss account	(10,289)	(10,289)
	(10,286)	(10,286)

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CHINA PATHWAYS LIMITED

REGISTERED NUMBER: 06402279

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

David Cronin

Director

Date: 18 May 2026

The notes on pages 3 to 4 form part of these financial statements.

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CHINA PATHWAYS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

China Pathways Limited is a private company limited by shares, registered in the United Kingdom number 06402279. Its registered office is 26 Hulme Street, Manchester, M1 5BW.
During the year, the principal activity of the company continued to be that of the provision of overseas education and training courses and opportunities.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

					2026	2025
					£	£


Other debtors	246	246
Prepayments and accrued income	3	3
	249	249

4.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	1,395	1,395
	1,395	1,395

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CHINA PATHWAYS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	3,363	3,363
Other creditors	7,997	7,997
Accruals and deferred income	570	570
	11,930	11,930

6.	Transactions with directors

During the year directors loan account amounted to £3,647. This was made up of an
opening credit balance of £3,647. This is represented in other creditors.

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