

			Company registration number:14545983






		HAPPY LEMON MANCHESTER LTD

			FINANCIAL STATEMENTS

			FOR THE PERIOD ENDED 30 April 2025



HAPPY LEMON MANCHESTER LTD

BALANCE SHEET

AS AT 30 April 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		1,632		0

			1,632		0

CURRENT ASSETS
Stocks		2,500		600
Debtors	4	15,718		488
Cash at bank and in hand		18,881		101,395

		37,099		102,483

CREDITORS
Amounts falling due within one year	5	(38,484)		(51,865)

NET CURRENT ASSETS			(1,385)		50,618

TOTAL ASSETS LESS
CURRENT LIABILITIES			247		50,618



NET ASSETS			247		50,618



CAPITAL AND RESERVES
Called-up equity share capital	6		100		100
Profit and loss account			147		50,518

SHAREHOLDERS FUNDS			247		50,618


For the period ending 30 April 2025 the company was entitled to exemption 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 the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 29 December 2025 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Qinhong Zheng

29 December 2025
The annexed notes form part of these financial statements.



HAPPY LEMON MANCHESTER LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 30 APRIL 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£

Changes in equity
Dividend	0	0	(26,000)	0	0	(26,000)
Total Comprehensive Income	0	0	76,518	0	0	76,518
Balance at 31 May 2024	100	0	50,518	0	0	50,618

Changes in equity
Dividend	0	0	(50,500)	0	0	(50,500)
Total comprehensive income	0	0	129	0	0	129
Balance at 30 April 2025	100	0	147	0	0	247

HAPPY LEMON MANCHESTER LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2025

Accounting policies

Statutory information

The company is registered in England and its registered number is 14545983. The company is a private company limited by shares. Its registered office is 84 Portland Street, Manchester, England, M1 4GX.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Pension Scheme

The company operates a defined contribution pension scheme, SMART pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 7.



3.	Tangible fixed assets

		F and F	Total

	Cost
	Additions	1,891	1,891
	At end of period	1,891	1,891

	Depreciation
	Provided during the period	259	259
	At end of period	259	259

	Net Book Value
	At end of period	1,632	1,632



4.	Debtors
		2025	2024
		£	£
	Due within one year
	Trade Debtors	15,000	0
	Prepayments and accrued income	718	488

		15,718	488



5.	Creditors due within one year
		2025	2024
		£	£

	Trade creditors	6,010	15,316
	Corporation Tax	314	22,486
	Other taxes and social security costs	1,529	3,109
	Accruals and deferred income	77	10,421
	Loan from directors	30,553	533

		38,484	51,865


6.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025	2024
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





7.	Related Party Transactions
	During the year, the company paid dividend total of £50500 to the director.