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Company Registration No. 16198016 (England and Wales)
Magical Trading And Technology Limited Unaudited accounts for the period from 21 January 2025 to 31 January 2026
Magical Trading And Technology Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Magical Trading And Technology Limited Company Information for the period from 21 January 2025 to 31 January 2026
Director
Yilong Wen
Company Number
16198016 (England and Wales)
Registered Office
Suite 302 4 Station Square Cambridge CB1 2GE United Kingdom
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Magical Trading And Technology Limited Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Called up share capital not paid
100 
Creditors: amounts falling due within one year
4
(2,200)
Net current liabilities
(2,200)
Net liabilities
(2,100)
Capital and reserves
Called up share capital
100 
Profit and loss account
(2,200)
Shareholders' funds
(2,100)
For the period ending 31 January 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 19 October 2026 and were signed on its behalf by
Yilong Wen Director Company Registration No. 16198016
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Magical Trading And Technology Limited Notes to the Accounts for the period from 21 January 2025 to 31 January 2026
1
Statutory information
Magical Trading And Technology Limited is a private company, limited by shares, registered in England and Wales, registration number 16198016. The registered office is Suite 302 4 Station Square, Cambridge, CB1 2GE, United Kingdom.
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 been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared on the going concern basis, under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 (FRS102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The shareholder (parent company - Viva Taste Inc.) will continue to financially support the company for the foreseeable future. The company therefore continues to adopt the going concern in preparing its financial statements.
4
Creditors: amounts falling due within one year
2026 
£ 
Accruals
2,200 
5
Controlling party
Supersmooth International Inc. ceased to be shareholder (100% ownership) on 07/09/2026. The company is now 100% owned by Viva Taste Inc. (holding company) since 07/09/2026 whose registered address is the offices of Maricorp Services Ltd., 2nd Floor, Strathvale House, 90 North Church Street, P.O. Box 1103, George Town, Grand Cayman KY1-1102, Cayman Islands.
6
Average number of employees
During the period the average number of employees was 0.
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