Cheng An Yi Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13840312 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Cheng An Yi Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C S Hah

REGISTERED OFFICE:

258 Torquay Road

Paignton

Devon

TQ3 2EZ

REGISTERED NUMBER:

13840312 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Intangible assets

4

33,000

38,500

Tangible assets

5

3,085

2,464

36,085

40,964

CURRENT ASSETS

Stocks

1,000

Debtors

6

552

630

Cash at bank and in hand

93,417

131,113

94,969

132,743

CREDITORS

Amounts falling due within one year

7

55,946

116,908

NET CURRENT ASSETS

39,023

15,835

TOTAL ASSETS LESS CURRENT
LIABILITIES

75,108

56,799

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

75,008

56,699

75,108

56,799

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

C S Hah - Director

1.	STATUTORY INFORMATION

Cheng An Yi Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

55,000

AMORTISATION

At 1 February 2025

16,500

Charge for year

5,500

At 31 January 2026

22,000

NET BOOK VALUE

At 31 January 2026

33,000

At 31 January 2025

38,500

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 February 2025

630

5,000

-

5,630

Additions

819

-

829

1,648

At 31 January 2026

1,449

5,000

829

7,278

DEPRECIATION

At 1 February 2025

275

2,891

-

3,166

Charge for year

293

527

207

1,027

At 31 January 2026

568

3,418

207

4,193

NET BOOK VALUE

At 31 January 2026

881

1,582

622

3,085

At 31 January 2025

355

2,109

-

2,464

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Prepayments

552

630

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Tax

10,648

13,283

Social security and other taxes

732

(39

)

VAT

11,986

15,073

Other creditors

18,777

43,956

Directors' current accounts

8,315

41,053

Accrued expenses

5,488

3,582

55,946

116,908