STEVEN PA KHIAN LAU LTD - Accounts

STEVEN PA KHIAN LAU LTD - Company Information

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Registered Number: 08523108

England and Wales

Report of the Director and Unaudited Financial Statements

for the year ended 31 May 2023

for

STEVEN PA KHIAN LAU LTD

STEVEN PA KHIAN LAU LTD
Statement of financial position
As at 31 May 2023

	£	2023 £	£	2022 £
Fixed assets		501,159		501,520
Current assets	1,162,510		856,898
Creditors: amount falling due within one year	(237,202)		(213,458)
Net current assets		925,308		643,440
Total assets less current liabilities		1,426,467		1,144,960
Net assets		1,426,467		1,144,960


Capital and reserves		1,426,467		1,144,960

For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the companies act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Steven Pa Khian Lau
Director

Date approved: 26 February 2024

STEVEN PA KHIAN LAU LTD
Notes to the accounts
For the year ended 31 May 2023

Statutory Information

STEVEN PA KHIAN LAU LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 08523108, registration address Mulberry House Lympne Hill, Lympne, Hythe, England, CT21 4NX, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	42.50% Reducing Balance
Office Equipment	10% Reducing Balance

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Dividends

Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Cost or Valuation	Computer Equipment	Office Equipment	Total
	£	£	£
At 01 June 2022	4,604	310	4,914
Additions	-	-	-
Disposals	-	-	-
At 31 May 2023	4,604	310	4,914
Depreciation
At 01 June 2022	3,819	31	3,850
Charge for year	333	28	361
On disposals	-	-	-
At 31 May 2023	4,152	59	4,211
Net book values
Closing balance as at 31 May 2023	452	251	703
Opening balance as at 01 June 2022	785	279	1,064

3.	Average number of employees Average number of employees during the year was 2 (2022: 2).