ACCOUNTS - Final Accounts preparation

Registered number: 04419599

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	WOO SANG HOLDINGS LIMITED


WOO SANG HOLDINGS LIMITED REGISTERED NUMBER:04419599

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		563,255		563,255
			563,255		563,255
Current assets
Cash at bank and in hand		346		346
		346		346
Creditors: amounts falling due within one year		(150,932)		(150,932)
Net current liabilities			(150,586)		(150,586)
Total assets less current liabilities			412,669		412,669

Net assets			412,669		412,669

Capital and reserves
Called up share capital	33,000	33,000
Share premium account	379,500	379,500
Profit and loss account	169	169
	412,669	412,669

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WOO SANG HOLDINGS LIMITED REGISTERED NUMBER:04419599

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 on 21 May 2026.

P Lau

Director

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

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WOO SANG HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
19-21 George Street
China Town
Manchester
Lancs
M1 4HE

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

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.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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WOO SANG HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 September 2024	563,255
	At 31 August 2025	563,255

5.	Related party transactions
	At the statement of financial position date the amount owed to the directors was £34,998 (2024 : £34,998). Included in creditors is an amount of £115,934 (2024: £115,934) owing to Woo Sang & Co. Ltd, a subsidiary company of Woo Sang Holdings Limited. This loan is interest free and repayable on demand.

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