Registration number: 06041313

China-Parts Limited

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

China-Parts Limited

Company Information

Director

Derek Edward Pearce

Registered office

China Parts House Units 1-2 Hare Law Industrial Estate Stanley County Durham DH9 8UJ

Accountants

Bentley Accountancy Limited Biz Hub Coxwold Way Belasis Hall Technology Park Billingham TS23 4EA

China-Parts Limited

(Registration number: 06041313)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	128,073	138,035
Current assets
Stocks		29,725	72,000
Debtors		141,703	16,199
Cash at bank and in hand		139,362	206,774
		310,790	294,973
Creditors: Amounts falling due within one year		(41,603)	(38,320)
Net current assets		269,187	256,653
Total assets less current liabilities		397,260	394,688
Creditors: Amounts falling due after more than one year		(21,667)	(26,667)
Provisions for liabilities		(7,427)	(9,917)
Net assets		368,166	358,104
Capital and reserves
Called up share capital		2	2
Retained earnings		368,164	358,102
Shareholders' funds		368,166	358,104

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

China-Parts Limited

(Registration number: 06041313)
Abridged Balance Sheet as at 31 January 2026

Approved and authorised by the director on 20 October 2026
 

.........................................

Derek Edward Pearce

Director

China-Parts Limited

Notes to the Unaudited Abridged Financial Statements for the year ended 31 January 2026

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:
China Parts House
Units 1-2
Hare Law Industrial Estate
Stanley
County Durham
DH9 8UJ

The principal place of business is:
China Parts House
Units 1-2
Hare Law Industrial Estate
Stanley
County Durham
DH9 8UJ

These financial statements were authorised for issue by the director on 20 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 3).

China-Parts Limited

Notes to the Unaudited Abridged Financial Statements for the year ended 31 January 2026

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	14,812	24,680
Deferred taxation
Arising from origination and reversal of timing differences	(2,490)	(370)
Tax expense in the income statement	12,322	24,310

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	98,365	68,484	57,766	224,615
Additions	-	169	-	169
At 31 January 2026	98,365	68,653	57,766	224,784
Depreciation
At 1 February 2025	-	49,224	37,356	86,580
Charge for the year	-	5,029	5,102	10,131
At 31 January 2026	-	54,253	42,458	96,711
Carrying amount
At 31 January 2026	98,365	14,400	15,308	128,073
At 31 January 2025	98,365	19,260	20,410	138,035

Included within the net book value of land and buildings above is £98,365 (2025 - £98,365) in respect of freehold land and buildings.
 

6	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	9,917	9,917
Additional provisions	(2,490)	(2,490)
At 31 January 2026	7,427	7,427

China-Parts Limited

Notes to the Unaudited Abridged Financial Statements for the year ended 31 January 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2