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Registered number: 13939299
Hey Sushi Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Overpaidtax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13939299
2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 2,000
Tangible Assets 5 10,574
12,574
CURRENT ASSETS
Cash at bank and in hand 137
137
Creditors: Amounts Falling Due Within One Year 6 (24,586 )
NET CURRENT ASSETS (LIABILITIES) (24,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,875 )
NET LIABILITIES (11,875 )
CAPITAL AND RESERVES
Called up share capital 7 10
Profit and Loss Account (11,885 )
SHAREHOLDERS' FUNDS (11,875)
For the year ending 28 February 2023 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 his 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
Mr X Liang
Director
20/11/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Hey Sushi Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13939299 . The registered office is 103 Barton Street, Gloucester, GL1 4HR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold Zero
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5
5
4. Intangible Assets
Goodwill
£
Cost
As at 24 February 2022 2,000
As at 28 February 2023 2,000
Net Book Value
As at 28 February 2023 2,000
As at 24 February 2022 2,000
Page 2
Page 3
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 24 February 2022 1 - - 1
Additions - 2,218 10,999 13,217
As at 28 February 2023 1 2,218 10,999 13,218
Depreciation
As at 24 February 2022 - - - -
Provided during the period - 444 2,200 2,644
As at 28 February 2023 - 444 2,200 2,644
Net Book Value
As at 28 February 2023 1 1,774 8,799 10,574
As at 24 February 2022 1 - - 1
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors (2 )
Director's loan account 24,588
24,586
7. Share Capital
2023
£
Allotted, Called up and fully paid 10
Page 3