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Registered Number: 12529241
England and Wales

 

 

 


Report of the Directors and Unaudited Financial Statements

for the year ended 31 March 2024

for

HAPPY GOURMET LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets
Tangible fixed assets 2 5,907    6,950 
5,907    6,950 
 
Current assets
Debtors 3 739    626 
Cash at bank and in hand 121,120    130,843 
121,859    131,469 
Creditors: amount falling due within one year 4 (124,807)   (92,595)
Net current assets (2,948)   38,874 
 
Total assets less current liabilities 2,959    45,824 
Net assets 2,959    45,824 
 

Capital and reserves
Called up share capital 1    1 
Profit and loss account 5 2,958    45,823 
Shareholders fund 2,959    45,824 
 
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the companies act 2006.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.
Signed on behalf of the board of directors:


----------------------------------
Eddy Zhaopeng Xu
Director

Date approved: 16 October 2024
1
Statutory Information
HAPPY GOURMET LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 12529241, registration address 44-45 Viaduct Road, Chelmsford, Essex, CM1 1TS, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings15 % Reducing Balance
Computer Equipment15 % Reducing Balance
Office Equipment15 % Reducing Balance
2.

Tangible fixed assets

Cost or Valuation Fixtures and Fittings   Computer Equipment   Office Equipment   Total
  £   £   £   £
At 01 April 2023 2,593    3,758    3,031    9,382 
Additions      
Disposals      
At 31 March 2024 2,593    3,758    3,031    9,382 
Depreciation
At 01 April 2023 1,001    677    754    2,432 
Charge for year 239    462    342    1,043 
On disposals      
At 31 March 2024 1,240    1,139    1,096    3,475 
Net book values
Closing balance as at 31 March 2024 1,353    2,619    1,935    5,907 
Opening balance as at 01 April 2023 1,592    3,081    2,277    6,950 

3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Inter-company loan 710    359 
Directors' current accounts - balance b/fwd   267 
Social security & other tax 29   
739    626 
4.

Creditors: amount falling due within one year

2024
£
  2023
£
Accrued expenses 659    587 
Pension payable 10,125    5,044 
Wages & salaries control account 55,361    36,513 
Credit card 4,802    6,703 
Directors' current accounts 37,416    41,375 
Social security & other tax   1,939 
Vat 16,444    434 
124,807    92,595 
5.

Share Capital

Allotted
2024
£
  2023
£
1 Class A shares of £1.00 each  
 

6.

Profit and loss account

  2024
£
Balance at 01 April 2023 45,824 
Loss for the year (42,866)
Balance at 31 March 2024 2,958 

7.

Average number of employees

Average number of employees during the year was 14  (2023: 13).
2