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Company Registration No. 10166466 (England and Wales)
M Happy Chef Limited Unaudited accounts for the year ended 31 May 2026
M Happy Chef Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
M Happy Chef Limited Company Information for the year ended 31 May 2026
Director
HONGCHUN LIU
Company Number
10166466 (England and Wales)
Registered Office
18 Fore Street Saltash PL12 6JL England
- 3 -
M Happy Chef Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
926 
1,438 
Current assets
Inventories
1,163 
1,254 
Debtors
5
2,767 
2,463 
Cash at bank and in hand
6,853 
5,958 
10,783 
9,675 
Creditors: amounts falling due within one year
6
(7,072)
(7,556)
Net current assets
3,711 
2,119 
Net assets
4,637 
3,557 
Capital and reserves
Called up share capital
12 
12 
Profit and loss account
4,625 
3,545 
Shareholders' funds
4,637 
3,557 
For the year ending 31 May 2026 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 director acknowledges his 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 and authorised for issue on 14 August 2026 and were signed on its behalf by
HONGCHUN LIU Director Company Registration No. 10166466
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M Happy Chef Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
M Happy Chef Limited is a private company, limited by shares, registered in England and Wales, registration number 10166466. The registered office is 18 Fore Street, Saltash, PL12 6JL, England.
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
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2025
998 
2,342 
978 
4,318 
At 31 May 2026
998 
2,342 
978 
4,318 
Depreciation
At 1 June 2025
597 
2,226 
57 
2,880 
Charge for the year
199 
117 
196 
512 
At 31 May 2026
796 
2,343 
253 
3,392 
Net book value
At 31 May 2026
202 
(1)
725 
926 
At 31 May 2025
401 
116 
921 
1,438 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,463 
2,463 
Accrued income and prepayments
304 
- 
2,767 
2,463 
- 5 -
M Happy Chef Limited Notes to the Accounts for the year ended 31 May 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
1,360 
1,381 
Loans from directors
4,429 
5,614 
Accruals
1,283 
561 
7,072 
7,556 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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