

			Company registration number:11217820






		MANDARIN BUFFET (RESTAURANT) LTD

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 January 2026



MANDARIN BUFFET (RESTAURANT) LTD

BALANCE SHEET

AS AT 31 January 2026


		2026		2025
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		58,119		57,482

			58,119		57,482

CURRENT ASSETS
Stocks		9,000		20,000
Debtors	4	31,780		227,537
Cash at bank and in hand		177,421		177,160

		218,201		424,697

CREDITORS
Amounts falling due within one year	5	(260,060)		(272,888)

NET CURRENT ASSETS			(41,859)		151,809

TOTAL ASSETS LESS
CURRENT LIABILITIES			16,260		209,291


PROVISIONS FOR LIABILITIES			(14,530)		(13,066)

NET ASSETS			1,730		196,225



CAPITAL AND RESERVES
Called-up equity share capital	6		100		100
Profit and loss account			1,630		196,125

SHAREHOLDERS FUNDS			1,730		196,225


For the year ending 31 January 2026 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 directors acknowledge their 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 04 September 2026 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 Yong Fang

04 September 2026
The annexed notes form part of these financial statements.



MANDARIN BUFFET (RESTAURANT) LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 February 2024	100	0	567	0	0	667

Changes in equity
Dividend	0	0	(260,000)	0	0	(260,000)
Total Comprehensive Income	0	0	455,558	0	0	455,558
Balance at 31 January 2025	100	0	196,125	0	0	196,225

Changes in equity
Dividend	0	0	(600,000)	0	0	(600,000)
Total comprehensive income	0	0	405,505	0	0	405,505
Balance at 31 January 2026	100	0	1,630	0	0	1,730

MANDARIN BUFFET (RESTAURANT) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Accounting policies

Statutory information

The company is registered in England and its registered number is 11217820. The company is a private company limited by shares. Its registered office is 18-20 Octagon Way, Weston Flavell Retail Park,

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

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery 20% per annum of cost

Fixtures and Fitting 15% reducing balance basis

Motor Vehicles 25% reducing balance basis

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.

Deferred Taxation

Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, NEST 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 34.



3.	Tangible fixed assets

		Plant	F and F	Total

	Cost
	At start of period	86,947	16,990	103,937
	Additions	24,576	135	24,711
	At end of period	111,523	17,125	128,648

	Depreciation
	At start of period	41,124	5,331	46,455
	Provided during the period	22,305	1,769	24,074
	At end of period	63,429	7,100	70,529

	Net Book Value
	At start of period	45,823	11,659	57,482
	At end of period	48,094	10,025	58,119



4.	Debtors
		2026	2025
		£	£
	Due within one year
	Other Debtors	0	200,456
	Prepayments and accrued income	31,780	26,939
	Corporation tax recoverable assets	0	142

		31,780	227,537



5.	Creditors due within one year
		2026	2025
		£	£

	Trade creditors	8,554	4,741
	Corporation Tax	135,048	149,060
	Other taxes and social security costs	113,599	112,576
	Accruals and deferred income	2,764	6,376
	Loan from directors	96	135

		260,060	272,888


6.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2026	2025
		£	£

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