REGISTERED NUMBER: 12571392 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Lai Cha Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms C Luc

REGISTERED OFFICE:

The Coach House

1 Howard Road

Reigate

Surrey

RH2 7JE

REGISTERED NUMBER:

12571392 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Tangible assets

4

3,907

3,548

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

806

1,969

Cash at bank

34,138

11,014

35,944

13,983

CREDITORS

Amounts falling due within one year

6

22,459

24,640

NET CURRENT ASSETS/(LIABILITIES)

13,485

(10,657

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,392

(7,109

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

17,192

(7,309

)

17,392

(7,109

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 6 October 2026 and were signed by:

Ms C Luc - Director

1.	STATUTORY INFORMATION

Lai Cha Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

8,227

552

661

9,440

Additions

394

200

1,068

1,662

At 30 April 2026

8,621

752

1,729

11,102

DEPRECIATION

At 1 May 2025

5,378

349

165

5,892

Charge for year

811

101

391

1,303

At 30 April 2026

6,189

450

556

7,195

NET BOOK VALUE

At 30 April 2026

2,432

302

1,173

3,907

At 30 April 2025

2,849

203

496

3,548

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Rent deposit

614

614

VAT

192

1,355

806

1,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Tax

3,048

-

Social security and other taxes

90

88

Directors' current accounts

17,741

22,967

Accrued expenses

1,580

1,585

22,459

24,640