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REGISTERED NUMBER: 12050597 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Bubble Chef Ltd
T/A
Mooboo Bubble Tea

Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bubble Chef Ltd
T/A Mooboo Bubble Tea

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Ms Mei Mei Hui





REGISTERED OFFICE: 29-30 Frith Street
London
W1D 5LG





REGISTERED NUMBER: 12050597 (England and Wales)





ACCOUNTANTS: WONG LANGE & CO.
Chartered Certified & Management Accountants
29-30 Frith Street
London
W1D 5LG

Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,830 5,220
Tangible assets 5 46,740 48,332
51,570 53,552

CURRENT ASSETS
Stocks 600 600
Debtors 6 5,081 8,946
Cash at bank and in hand 9,733 30,236
15,414 39,782
CREDITORS
Amounts falling due within one year 7 426 393
NET CURRENT ASSETS 14,988 39,389
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,558

92,941

CREDITORS
Amounts falling due after more than one
year

8

72,075

110,168
NET LIABILITIES (5,517 ) (17,227 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (5,617 ) (17,327 )
SHAREHOLDERS' FUNDS (5,517 ) (17,227 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea

Balance Sheet - continued
30 June 2023


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 2 March 2024 and were signed by:





Ms Mei Mei Hui - Director


Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Bubble Chef 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 13 ) .

Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2022
and 30 June 2023 6,000
AMORTISATION
At 1 July 2022 780
Charge for year 390
At 30 June 2023 1,170
NET BOOK VALUE
At 30 June 2023 4,830
At 30 June 2022 5,220

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022
and 30 June 2023 3,719 49,699 53,418
DEPRECIATION
At 1 July 2022 - 5,086 5,086
Charge for year - 1,592 1,592
At 30 June 2023 - 6,678 6,678
NET BOOK VALUE
At 30 June 2023 3,719 43,021 46,740
At 30 June 2022 3,719 44,613 48,332

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other debtors 5,081 8,946

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Taxation and social security - (32 )
Other creditors 426 425
426 393

Bubble Chef Ltd (Registered number: 12050597)
T/A Mooboo Bubble Tea

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Other creditors 72,075 110,168

9. GOING CONCERN

The account has been drawn up on a going concern basis and the director has confirmed that she has enough funds available to inject into the company should it necessary to the company in order that all other creditors are paid when liabilities fall due.