IRIS Accounts Production v24.3.2.46 13358724 director 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh133587242023-04-30133587242024-04-30133587242023-05-012024-04-30133587242022-04-30133587242022-05-012023-04-30133587242023-04-3013358724ns15:EnglandWales2023-05-012024-04-3013358724ns14:PoundSterling2023-05-012024-04-3013358724ns10:Director12023-05-012024-04-3013358724ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3013358724ns10:SmallEntities2023-05-012024-04-3013358724ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3013358724ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3013358724ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3013358724ns10:FullAccounts2023-05-012024-04-301335872412023-05-012024-04-3013358724ns10:RegisteredOffice2023-05-012024-04-3013358724ns5:CurrentFinancialInstruments2024-04-3013358724ns5:CurrentFinancialInstruments2023-04-3013358724ns5:ShareCapital2024-04-3013358724ns5:ShareCapital2023-04-3013358724ns5:RetainedEarningsAccumulatedLosses2024-04-3013358724ns5:RetainedEarningsAccumulatedLosses2023-04-3013358724ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3013358724ns5:PatentsTrademarksLicencesConcessionsSimilar2023-05-012024-04-3013358724ns5:PlantMachinery2023-05-012024-04-3013358724ns5:IntangibleAssetsOtherThanGoodwill2023-04-3013358724ns5:IntangibleAssetsOtherThanGoodwill2024-04-3013358724ns5:IntangibleAssetsOtherThanGoodwill2023-04-3013358724ns5:PlantMachinery2023-04-3013358724ns5:PlantMachinery2024-04-3013358724ns5:PlantMachinery2023-04-3013358724ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3013358724ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3013358724ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-04-3013358724ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-04-30
REGISTERED NUMBER: 13358724 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Noel Diner Ltd
T/A
Mooboo Bubble Tea

Noel Diner Ltd (Registered number: 13358724)
T/A Mooboo Bubble Tea






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Noel Diner Ltd
T/A Mooboo Bubble Tea

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Hing Nam T Yu





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





REGISTERED NUMBER: 13358724 (England and Wales)





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

Noel Diner Ltd (Registered number: 13358724)
T/A Mooboo Bubble Tea

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,440 6,960
Tangible assets 5 49,870 50,992
56,310 57,952

CURRENT ASSETS
Stocks 800 800
Debtors 6 10,696 10,924
Cash at bank and in hand 2,723 11,963
14,219 23,687
CREDITORS
Amounts falling due within one year 7 98,604 98,070
NET CURRENT LIABILITIES (84,385 ) (74,383 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(28,075

)

(16,431

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (28,175 ) (16,531 )
SHAREHOLDERS' FUNDS (28,075 ) (16,431 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 30 January 2025 and were signed by:



Hing Nam T Yu - Director


Noel Diner Ltd (Registered number: 13358724)
T/A Mooboo Bubble Tea

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Noel Diner 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 fifteen 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 10 (2023 - 8 ) .

Noel Diner Ltd (Registered number: 13358724)
T/A Mooboo Bubble Tea

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 8,000
AMORTISATION
At 1 May 2023 1,040
Charge for year 520
At 30 April 2024 1,560
NET BOOK VALUE
At 30 April 2024 6,440
At 30 April 2023 6,960

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 53,662
Additions 190
At 30 April 2024 53,852
DEPRECIATION
At 1 May 2023 2,670
Charge for year 1,312
At 30 April 2024 3,982
NET BOOK VALUE
At 30 April 2024 49,870
At 30 April 2023 50,992

6. DEBTORS
30.4.24 30.4.23
£    £   
Amounts falling due within one year:
Other debtors 5,671 5,899

Amounts falling due after more than one year:
Trade debtors 5,025 5,025

Aggregate amounts 10,696 10,924

Noel Diner Ltd (Registered number: 13358724)
T/A Mooboo Bubble Tea

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 246 89
Other creditors 98,358 97,981
98,604 98,070

8. GOING CONCERN

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