Company No: 14289269 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Carys Louise Sullivan Chiu
	Wayne Wing Fung Chiu

REGISTERED OFFICE	11 Lavender Grove
	York
	YO26 5RX
	United Kingdom

COMPANY NUMBER

14289269 (England and Wales)

ACCOUNTANT	IWC Professional Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	30.06.2026		31.08.2025
		£		£
Current assets
Debtors	4	0		14,423
Cash at bank and in hand		3,645		17,645
		3,645		32,068
Creditors: amounts falling due within one year	5	( 3,640)		( 16,149)
Net current assets		5		15,919
Total assets less current liabilities		5		15,919
Net assets		5		15,919
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		3		15,917
Total shareholders' funds		5		15,919

For the financial period ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of ChiuChiu Ltd (registered number: 14289269) were approved and authorised for issue by the Board of Directors on 23 August 2026. They were signed on its behalf by:

Carys Louise Sullivan Chiu Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

ChiuChiu Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 11 Lavender Grove, York, YO26 5RX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The company has now ceased trade and the directors will take steps to close the company following the completion of these financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

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.

2. Employees

	Period from 01.09.2025 to 30.06.2026		Year ended 31.08.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 September 2025	4,682		4,682
Disposals	( 4,682)		( 4,682)
At 30 June 2026	0		0
Accumulated depreciation
At 01 September 2025	4,682		4,682
Disposals	( 4,682)		( 4,682)
At 30 June 2026	0		0
Net book value
At 30 June 2026	0		0
At 31 August 2025	0		0

4. Debtors

	30.06.2026		31.08.2025
	£		£
Corporation tax	0		12,612
Other debtors	0		1,811
	0		14,423

5. Creditors: amounts falling due within one year

	30.06.2026		31.08.2025
	£		£
Other taxation and social security	0		4
Other creditors	3,640		16,145
	3,640		16,149

6. Called-up share capital

	30.06.2026		31.08.2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2