Nicola T. Chang Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16200974

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,361

			2,361
CURRENT ASSETS
Debtors	5	1,885
Cash at bank and in hand		63,705

		65,590
Creditors: Amounts Falling Due Within One Year	6	(30,646 )

NET CURRENT ASSETS (LIABILITIES)			34,944

TOTAL ASSETS LESS CURRENT LIABILITIES			37,305

NET ASSETS			37,305

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			37,205

SHAREHOLDERS' FUNDS			37,305

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Nicola Chang

Director

17th October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Nicola T. Chang Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16200974 . The registered office is Park House, 10 Park Street, Bristol, Bristol, BS1 5HX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line Method
Fixtures & Fittings	25% Straight Line Method
Computer Equipment	33% Straight Line Method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 22 January 2025	-	-	-	-
Additions	614	314	1,775	2,703

As at 31 March 2026	614	314	1,775	2,703

...CONTINUED

Page 2

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Nicola T. Chang Ltd

Notes to the Financial Statements (continued)

For the Period 22 January 2025 to 31 March 2026

Depreciation
As at 22 January 2025	-	-	-	-
Provided during the period	42	-	300	342

As at 31 March 2026	42	-	300	342

Net Book Value
As at 31 March 2026	572	314	1,475	2,361

As at 22 January 2025	-	-	-	-

5. Debtors

	31 March 2026
	£
Due within one year
Prepayments and accrued income	287
Advance to Suppliers	1,498
Called up share capital not paid	100

	1,885

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	155
Corporation tax	22,765
Other taxes and social security	19
VAT	6,690
Accruals and deferred income	683
Director's loan account	334

	30,646

7. Share Capital

	31 March 2026
	£
Called Up Share Capital not Paid	100

Amount of Allotted, Called Up Share Capital	100

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