Micro-entity Balance Sheet as at 30 April 2026

	Notes	2026 £	2025 £
Fixed Assets		0	0
Current Assets		4,711	2,770
Prepayments and accrued income		0	0
Creditors: amounts falling due within one year		2,380	1,176
Net current assets (liabilities)		2,331	1,594
Total assets less current liabilities		2,331	1,594
Provisions for liabilities		0	0
Total net assets (liabilities)		2,331	1,594
Capital and reserves
Called up share capital		1	1
Profit and loss account		2,330	1,593
Total capital and reserves		2,331	1,594

• For the year ending 30 April 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
• The accounts have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Board of Directors and authorised for issue on 19 October 2026.

Weiling Mao
Director

Notes to the Micro-entity Accounts for the period ended 30 April 2026

1. Basis of preparation

LITE JOY FOODS LTD is a private company limited by shares, incorporated in England and Wales. These financial statements have been prepared in accordance with the provisions of FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The financial statements have been prepared on the historical cost basis.

2. Employees

	2026
Average number of employees during the period	0

3. Additional notes

As at 30 April 2026, the company owed its director £325.46 (2025: £325.46). Other current liabilities included accrued external accountancy fees of £1,014.00 (2025: £477.00), corporation tax payable of £640.35 (2025: £373.73), and an HMRC penalty payable of £400.00. During the year, £15,000 of subcontractor costs related to baking services provided by the director, as advised by management. Work permit and visa costs included expenditure relating to the director's Family Visa. Any associated personal tax or payroll reporting obligations are considered separately.

This document was delivered using electronic communications and authenticated in accordance with the registrar's rules relating to electronic form, authentication and manner of delivery under section 1072 of the Companies Act 2006.