1 August 2022 false No description of principal activity Taxfiler 2024.4 10478842business:PrivateLimitedCompanyLtd2022-08-012023-07-31 104788422022-07-31 104788422022-08-012023-07-31 10478842business:AuditExempt-NoAccountantsReport2022-08-012023-07-31 10478842business:FilletedAccounts2022-08-012023-07-31 104788422023-07-31 10478842business:Director12022-08-012023-07-31 10478842business:Director22022-08-012023-07-31 10478842business:RegisteredOffice2022-08-012023-07-31 104788422022-07-31 10478842core:WithinOneYear2023-07-31 10478842core:WithinOneYear2022-07-31 10478842core:AfterOneYear2023-07-31 10478842core:AfterOneYear2022-07-31 10478842core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 10478842core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 10478842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 10478842core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 10478842core:PreviouslyStatedAmount2023-07-31 10478842core:PreviouslyStatedAmount2022-07-31 10478842business:SmallEntities2022-08-012023-07-31 10478842countries:EnglandWales2022-08-012023-07-31 10478842core:LandBuildings2022-08-012023-07-31 10478842core:MotorVehicles2022-08-012023-07-31 10478842core:FurnitureFittings2022-08-012023-07-31 10478842core:Goodwill2022-07-31 10478842core:Goodwill2022-08-012023-07-31 10478842core:Goodwill2023-07-31 10478842core:LandBuildings2022-07-31 10478842core:MotorVehicles2022-07-31 10478842core:FurnitureFittings2022-07-31 10478842core:LandBuildings2023-07-31 10478842core:MotorVehicles2023-07-31 10478842core:FurnitureFittings2023-07-31 10478842core:AfterOneYear2022-08-012023-07-31 10478842business:OrdinaryShareClass12022-08-012023-07-31 10478842business:OrdinaryShareClass12021-08-012022-07-31 10478842business:OrdinaryShareClass22022-08-012023-07-31 10478842business:OrdinaryShareClass22021-08-012022-07-31 10478842business:AllOrdinaryShares2022-08-012023-07-31 10478842business:AllOrdinaryShares2021-08-012022-07-31 104788422021-08-012022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 10478842 (England and Wales)
Super Happy Wing Limited Unaudited accounts for the year ended 31 July 2023
Super Happy Wing Limited Unaudited accounts Contents
Page
- 2 -
Super Happy Wing Limited Company Information for the year ended 31 July 2023
Directors
Wing Yap Jia Chai
Company Number
10478842 (England and Wales)
Registered Office
19 HAVELOCK ROAD SOUTHSEA PO5 1RU UNITED KINGDOM
Accountants
K3 Accountants Limited Barnwood Trampers Lane North Boarhunt Hampshire PO17 6DG
- 3 -
Super Happy Wing Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,439,804 
1,171,413 
Tangible assets
680,740 
666,549 
2,120,544 
1,837,962 
Current assets
Inventories
300,000 
150,000 
Debtors
1,460,471 
816,121 
Cash at bank and in hand
20,345 
445,891 
1,780,816 
1,412,012 
Creditors: amounts falling due within one year
(965,939)
(655,293)
Net current assets
814,877 
756,719 
Total assets less current liabilities
2,935,421 
2,594,681 
Creditors: amounts falling due after more than one year
(1,362,148)
(1,400,353)
Net assets
1,573,273 
1,194,328 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,573,272 
1,194,327 
Shareholders' funds
1,573,273 
1,194,328 
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 22 July 2024 and were signed on its behalf by
Wing Yap Director Company Registration No. 10478842
- 4 -
Super Happy Wing Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Super Happy Wing Limited is a private company, limited by shares, registered in England and Wales, registration number 10478842. The registered office is 19 HAVELOCK ROAD, SOUTHSEA, PO5 1RU, 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 of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
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:
Land & buildings
2% on cost
Motor vehicles
20% on cost
Fixtures & fittings
20% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
1,633,037 
Additions
437,500 
At 31 July 2023
2,070,537 
Amortisation
At 1 August 2022
461,624 
Charge for the year
169,109 
At 31 July 2023
630,733 
Net book value
At 31 July 2023
1,439,804 
At 31 July 2022
1,171,413 
Goodwill is capitalised and is being amortised over its useful life of 10 years.
- 5 -
Super Happy Wing Limited Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
672,520 
70,836 
7,000 
750,356 
Additions
- 
39,374 
- 
39,374 
At 31 July 2023
672,520 
110,210 
7,000 
789,730 
Depreciation
At 1 August 2022
53,801 
23,006 
7,000 
83,807 
Charge for the year
13,450 
11,733 
- 
25,183 
At 31 July 2023
67,251 
34,739 
7,000 
108,990 
Net book value
At 31 July 2023
605,269 
75,471 
- 
680,740 
At 31 July 2022
618,719 
47,830 
- 
666,549 
6
Inventories
2023 
2022 
£ 
£ 
Finished goods
300,000 
150,000 
300,000 
150,000 
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
108,684 
66,950 
Trade debtors
438,222 
326,443 
546,906 
393,393 
Amounts falling due after more than one year
Accrued income and prepayments
9,000 
17,250 
Other debtors
904,565 
405,478 
913,565 
422,728 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
84,286 
130,367 
Trade creditors
301,801 
232,060 
Taxes and social security
392,867 
229,126 
Other creditors
12,061 
8,924 
Loans from directors
199,194 
76,498 
Accruals
20,000 
20,000 
Deferred income
(44,270)
(41,682)
965,939 
655,293 
- 6 -
Super Happy Wing Limited Notes to the Accounts for the year ended 31 July 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
1,362,148 
1,400,353 
The bank loan is secured by a fixed and floating charge over the company's assets. (floating charge covers all property or undertaking of the company).
10
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 "A" Ordinary shares of £0.50 each
0.50 
0.50 
1 "A" Ordinary shares of £0.50 each
0.50 
0.50 
1.00 
1.00 
11
Average number of employees
During the year the average number of employees was 34 (2022: 18).
- 7 -