1 June 2022 false No description of principal activity Taxfiler 2023.10 10201928business:PrivateLimitedCompanyLtd2022-06-012023-05-31 102019282022-05-31 102019282022-06-012023-05-31 10201928business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 10201928business:FilletedAccounts2022-06-012023-05-31 102019282023-05-31 10201928business:Director12022-06-012023-05-31 10201928business:RegisteredOffice2022-06-012023-05-31 102019282022-05-31 10201928core:WithinOneYear2023-05-31 10201928core:WithinOneYear2022-05-31 10201928core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 10201928core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 10201928core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 10201928core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 10201928core:PreviouslyStatedAmount2023-05-31 10201928core:PreviouslyStatedAmount2022-05-31 10201928business:SmallEntities2022-06-012023-05-31 10201928countries:EnglandWales2022-06-012023-05-31 10201928core:MotorVehicles2022-06-012023-05-31 10201928core:IntangibleAssetsOtherThanGoodwill2022-05-31 10201928core:IntangibleAssetsOtherThanGoodwill2023-05-31 10201928core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-31 10201928core:MotorVehicles2022-05-31 10201928core:MotorVehicles2023-05-31 10201928core:AfterOneYear2023-05-31 10201928core:AfterOneYear2022-05-31 102019282021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 10201928 (England and Wales)
Umai Food Ltd Unaudited accounts for the year ended 31 May 2023
Umai Food Ltd Unaudited accounts Contents
Page
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Umai Food Ltd Company Information for the year ended 31 May 2023
Director
Shaoyi Xue
Company Number
10201928 (England and Wales)
Registered Office
2 GOLDEN CROSS PASSAGE, HIGH STREET SHREWSBURY SY1 1SY UNITED KINGDOM
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Umai Food Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
28,798 
30,398 
Tangible assets
25,000 
- 
53,798 
30,398 
Current assets
Debtors
43,453 
46,104 
Cash at bank and in hand
180,207 
175,831 
223,660 
221,935 
Creditors: amounts falling due within one year
(62,876)
(76,555)
Net current assets
160,784 
145,380 
Net assets
214,582 
175,778 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
214,482 
175,678 
Shareholders' funds
214,582 
175,778 
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 22 February 2024 and were signed on its behalf by
Shaoyi Xue Director Company Registration No. 10201928
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Umai Food Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Umai Food Ltd is a private company, limited by shares, registered in England and Wales, registration number 10201928. The registered office is 2 GOLDEN CROSS PASSAGE, HIGH STREET, SHREWSBURY, SY1 1SY, UNITED KINGDOM.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Motor vehicles
4 years straight line
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2022
39,998 
At 31 May 2023
39,998 
Amortisation
At 1 June 2022
9,600 
Charge for the year
1,600 
At 31 May 2023
11,200 
Net book value
At 31 May 2023
28,798 
At 31 May 2022
30,398 
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Umai Food Ltd Notes to the Accounts for the year ended 31 May 2023
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 June 2022
- 
Additions
25,000 
At 31 May 2023
25,000 
Depreciation
At 31 May 2023
- 
Net book value
At 31 May 2023
25,000 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
27,250 
27,250 
Amounts falling due after more than one year
Trade debtors
16,203 
18,854 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
16,119 
17,019 
Taxes and social security
46,757 
59,536 
62,876 
76,555 
8
Average number of employees
During the year the average number of employees was 13 (2022: 10).
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