REGISTERED NUMBER: 07048755 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Duc Tien Cash & Carry Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T T Phung

Miss H K Phung

Mr D T Phung

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

07048755 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

57,716

67,486

Investments

5

35,000

-

92,716

67,486

CURRENT ASSETS

Stocks

651,250

711,351

Debtors

6

222,107

157,182

Cash at bank and in hand

1,449,827

1,516,571

2,323,184

2,385,104

CREDITORS

Amounts falling due within one year

7

1,002,332

987,598

NET CURRENT ASSETS

1,320,852

1,397,506

TOTAL ASSETS LESS CURRENT LIABILITIES

1,413,568

1,464,992

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,413,566

1,464,990

SHAREHOLDERS' FUNDS

1,413,568

1,464,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

Mrs T T Phung - Director

1.	STATUTORY INFORMATION

Duc Tien Cash & Carry 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Taxation

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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

444,264

26,014

58,873

12,829

541,980

Additions

-

-

-

3,544

3,544

At 30 November 2025

444,264

26,014

58,873

16,373

545,524

DEPRECIATION

At 1 December 2024

384,024

22,491

55,150

12,829

474,494

Charge for year

10,973

529

926

886

13,314

At 30 November 2025

394,997

23,020

56,076

13,715

487,808

NET BOOK VALUE

At 30 November 2025

49,267

2,994

2,797

2,658

57,716

At 30 November 2024

60,240

3,523

3,723

-

67,486

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

35,000

At 30 November 2025

35,000

NET BOOK VALUE

At 30 November 2025

35,000

The company holds investments of £35,000 (2024: £nil) representing funds invested through InvestEngine, an online investment platform, into Exchange Traded Funds (ETFs). ETFs are listed investment funds that hold a diversified portfolio of predominantly listed companies, providing broad market exposure without direct investment in individual securities. The investments are stated at cost. The directors have reviewed the carrying value at 30 November 2025 and are satisfied that no impairment is required.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

144,398

126,112

Other debtors

77,709

31,070

222,107

157,182

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,320

1,328

Trade creditors

500,163

444,719

Amounts owed to associates

220,992

-

Taxation and social security

68,797

95,043

Other creditors

207,060

446,508

1,002,332

987,598

8.	RELATED PARTY DISCLOSURES

The Directors, Mrs T T Phung, Miss H K Phung and Mr D T Phung, are considered to be key management personnel.

9.	ULTIMATE PARENT COMPANY

The company's ultimate parent company is DY Eastern Foods Limited.

At 30 November 2025, the company owed £220,992 (2024: £nil) to DY Eastern Foods Limited. This balance is unsecured, interest-free, and repayable on demand.