Company Registration No. 14446535 (England and Wales)
H Cheow Ltd
Unaudited accounts
for the year ended 31 October 2025
H Cheow Ltd
Unaudited accounts
Contents
H Cheow Ltd
Company Information
for the year ended 31 October 2025
Company Number
14446535 (England and Wales)
Registered Office
60 NEAL STREET
LONDON
WC2H 9PA
ENGLAND
Accountants
SDT Accountants Ltd
7 Bell Yard
London
WC2A 2JR
H Cheow Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
18,634
12,890
Inventories
173,500
59,500
Cash at bank and in hand
11,872
34,965
Creditors: amounts falling due within one year
(206,707)
(130,762)
Net current assets
188,995
34,400
Total assets less current liabilities
207,629
47,290
Creditors: amounts falling due after more than one year
(94,527)
-
Called up share capital
1
1
Profit and loss account
113,101
47,289
Shareholders' funds
113,102
47,290
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 June 2026 and were signed on its behalf by
Cheow Chai Pheng
Director
Company Registration No. 14446535
H Cheow Ltd
Notes to the Accounts
for the year ended 31 October 2025
H Cheow Ltd is a private company, limited by shares, registered in England and Wales, registration number 14446535. The registered office is 60 NEAL STREET, LONDON, WC2H 9PA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing method
Stocks are valued at FIFO basis, at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.
The directors consider it appropriate to prepare the financial statements on a going concern basis.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it
relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
H Cheow Ltd
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Accrued income and prepayments
36,315
23,250
Other debtors
174,015
32,197
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
27,608
-
Trade creditors
27,943
15,771
Taxes and social security
17,582
10,226
Other creditors
38,623
78,652
Loans from directors
35,100
570
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 13 (2024: 13).