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Company Registration No. 10166466 (England and Wales)
M Happy Chef Limited Unaudited accounts for the year ended 31 May 2023
M Happy Chef Limited Unaudited accounts Contents
Page
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M Happy Chef Limited Company Information for the year ended 31 May 2023
Director
Hong Chun Liu
Company Number
10166466 (England and Wales)
Registered Office
18 Fore Street Saltash Cornwall PL12 6JL
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M Happy Chef Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,970 
1,757 
Current assets
Inventories
1,154 
1,120 
Cash at bank and in hand
8,938 
3,137 
10,092 
4,257 
Creditors: amounts falling due within one year
(10,591)
(5,468)
Net current liabilities
(499)
(1,211)
Net assets
1,471 
546 
Capital and reserves
Called up share capital
12 
12 
Profit and loss account
1,459 
534 
Shareholders' funds
1,471 
546 
For the year ending 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 October 2023 and were signed on its behalf by
Hong Chun Liu Director Company Registration No. 10166466
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M Happy Chef Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
M Happy Chef Limited is a private company, limited by shares, registered in England and Wales, registration number 10166466. The registered office is 18 Fore Street , Saltash, Cornwall, PL12 6JL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
- 
3,371 
3,371 
Additions
998 
- 
998 
At 31 May 2023
998 
3,371 
4,369 
Depreciation
At 1 June 2022
- 
1,614 
1,614 
Charge for the year
196 
589 
785 
At 31 May 2023
196 
2,203 
2,399 
Net book value
At 31 May 2023
802 
1,168 
1,970 
At 31 May 2022
- 
1,757 
1,757 
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M Happy Chef Limited Notes to the Accounts for the year ended 31 May 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
139 
38 
Proposed dividends
1,000 
- 
Loans from directors
8,196 
3,390 
Accruals
1,256 
2,040 
10,591 
5,468 
6
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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