Singular Chef, Inc.


UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q /A
Amendment no. 1

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended:		January 31, 2012

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

	For the transition period from		___________			to	____________

	Commission file number:			333-161240

	Singular Chef, Inc.
	(Exact name of registrant as specified in its charter)

	Nevada						26-4711535
(State or other jurisdiction of incorporation or organization)					(I.R.S. Employer Identification No.)

	112 North Curry Street, Carson City, NV 89703-4934
	(Address of principal executive offices) (Zip Code)

	(775)321-8247
	(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
								Yes \|X\| No \|_\|
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
								Yes \| \| No \| \|
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.
Large accelerated filer [ ]							Accelerated filer [ ]
Non-accelerated filer [ ] (Do not check if a smaller reporting company)							Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in rule 12b-2 of the Exchange Act).
								Yes \|X\| No \|_\|
The number of shares outstanding of the Registrant's Common Stock as March 06, 2012 was 9,766,000 shares of common stock, $0.001 par value, issued and outstanding.
*Explanatory Note:* This Amendment no. 1 on Form 10-Q amends the information under XBRL Balance Sheet and Balance Sheets (Parenthetical)

INDEX


		Page
		Number
	PART I – FINANCIAL INFORMATION

Item 1	Condensed Financial Statements	3

Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10

Item 3	Quantitative and Qualitative Disclosures About Market Risk	12

Item 4	Controls and Procedures	12


	PART II – OTHER INFORMATION

Item 1	Legal Proceedings	13

Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	13

Item 3	Defaults Upon Senior Securities	13

Item 4	(Removed and Reserved)	13

Item 5	Other Information	13

Item 6	Exhibits	14

SINGULAR CHEF, INC.

(A Development Stage Company)

NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS

January 31, 2012

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at January 31, 2012, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s April 30, 2011 audited financial statements. The results of operations for the periods ended January 31, 2012 and the same period last year are not necessarily indicative of the operating results for the full years.

NOTE 2 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $48,297, an accumulated deficit of $64,083 and net loss from operations since inception of $64,083. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company is funding its initial operations by way of issuing Founder’s shares.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

SINGULAR CHEF, INC.

(A Development Stage Company)

NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS

January 31, 2012

NOTE 3 - CAPITAL STOCK

The Company’s capitalization is 75,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On April 30, 2009, the President was issued 9,500,000 common shares for cash, which was received on October 8, 2009.

During June and July of 2010, the Company issued 266,000 common shares for subscriptions receivable.

In August 2010, the Company received payment for the 266,000 shares of common stock issued in June and July of 2010 at $0.024 per share for a total of $6,286.

As of January 31, 2012, the Company has not granted any stock options and has not recorded any stock-based compensation.

NOTE 4 - RELATED PARTY TRANSACTIONS

The Company has received $15,303 and $9,420 in loans from related parties as of January 31, 2012 and April 30, 2011, respectively. These loans are payable on demand and without interest.

NOTE 5 - RECENT ACCOUNTING PRONOUNCEMENTS

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

NOTE 6 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no further events to disclose.

Item 2. Management`s Discussion and Analysis of Financial Condition and Results of Operations

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Overview

Singular Chef, Inc. ("Singular Chef", "the Company", “our” or "we") was incorporated in the State of Nevada as a for-profit company on April 09, 2009. The Company is a development stage company that intends to provide specialized step-by-step cooking tutorials through the website we are currently developing for monthly subscribers and on pay-per-view basis.

We plan on targeting our marketing efforts on subscribers that are interested in quick, tasty and easy-to-prepare recipes.

Plan of Operation

The Company has not yet generated any revenue from its operations. As of the fiscal quarter ended January 31, 2012 we had $217 of cash on hand as compared to $217 at April 30, 2011. We incurred operating expenses in the amount of $4,888 in the quarter ended January 31, 2012 as compared to $2,818 in the quarter ended January 31, 2011. The expenses for the nine-month period ended January 31, 2012 was of $18,688 compared to $13,721 in the nine-month period ended January 31, 2011. These operating expenses were comprised of professional fees and office and general expenses. Since inception we have incurred operating expenses of $64,083 which includes incorporation fees.

Our current cash holdings will not satisfy our liquidity requirements and we will require additional financing to pursue our planned business activities. We are in the process of seeking equity financing to fund our operations over the next 12 months, we are preparing a private placement offering memorandum to raise additional capital. If we are unsuccessful in raising funds through private placements the company will look for debt financing or debt financing with a convertible option into common shares.

Management believes that if subsequent private placements are successful, we will generate sales revenue within the following twelve months thereof. However, additional equity financing may not be available to us on acceptable terms or at all, and thus we could fail to satisfy our future cash requirements.

If Singular Chef is unsuccessful in raising the additional proceeds through a private placement offering it will then have to seek additional funds through debt financing, which would be very difficult for a new development stage company to secure. Therefore, the company is highly dependent upon the success of the anticipated private placement offering described herein and failure thereof would result in Singular Chef having to seek capital from other resources such as debt financing, which may not even be available to the company. However, if such financing were available, because Singular Chef is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load. If Singular Chef cannot raise additional proceeds via a private

placement of its common stock or secure debt financing, it would be required to cease business operations. As a result, investors in Singular Chef common stock would lose all of their investment.

Our specific goal will be marketing Singular Chef’s subscription-based website, which is under development, to individuals that are interested in preparing various quick, tasty and easy dishes. We intend to accomplish the foregoing through the following in the next two quarters:

We plan to establish our web presence and computer services by contracting an existing server farm that has to on demand capabilities to meet bandwidth growth as it happens. Such sever farms and services providers have lower bandwidth costs, better redundancy, better back-up systems and a more stable environment than the company could afford to establish on its own.

We plan to contact various film schools to seek out young producers and cinematographers that would be interested in producing and filming our cooking videos for us. It is possible that these students will be able to use the work they do for the company as practicum for their courses and receive credit.

We plan to contact various cooking schools looking for students that would be interested in sharing recipes and appearing on camera to demonstrate these recipes. It is possible that these students will be able to use the work they do for the company as practicum for their courses and receive credit.

Management does not plan to hire additional employees at this time. Our President will be responsible for the initial product sourcing of products and personnel. We intend to hire sales representatives initially on a commission only basis to keep administrative overhead to a minimum. We will use third party web designers to build and maintain our under development website.

We do not expect to be purchasing or selling plant or significant equipment during the next twelve months.

Capital Resources

If Singular Chef is unsuccessful in raising the additional proceeds through a private placement offering it will then have to seek additional funds through debt financing, which would be highly difficult for a new development stage company to secure. Therefore, the company is highly dependent upon the success of the anticipated private placement offering and failure thereof would result in Singular Chef having to seek capital from other sources such as debt financing, which may not even be available to the company. However, if such financing were available, because Singular Chef is a development stage company with no operations to date, it would likely have to pay additional costs associated with high risk loans and be subject to an above market interest rate. At such time these funds are required, management would evaluate the terms of such debt financing and determine whether the business could sustain operations and growth and manage the debt load. If Singular Chef cannot raise additional proceeds via a private placement of its common stock or secure debt financing it would be required to cease business operations. As a result, investors in Singular Chef common stock would lose all of their investment.

Off Balance Sheet Arrangement

The company is dependent upon the sale of its common shares to obtain the funding necessary to carry its business plan. Our President, Sylvain Petrari has undertaken to provide the Company with operating capital to sustain its business over the next twelve month period, as the expenses are incurred, in the form of a non-secured loan. However, there is no contract in place or written agreement securing these

agreements. Investors should be aware that Mr. Petrari’s expression is neither a contract nor agreement between him and the company.

Other than the above described situation the Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not required.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Based upon an evaluation of the effectiveness of disclosure controls and procedures, our principal executive and financial officer has concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) were not effective. As reported in our Annual Report on Form 10-K for the year ended April 30,2011, the Company’s principal executive and financial officer has determined that there are material weaknesses in our disclosure controls and procedures.

The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. The Company does not have a formal audit committee with a financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses including, but not necessarily limited to, the following:


	•	Establishing a formal review process of significant accounting transactions that includes participation of the Chief Executive Officer, the Chief Financial Officer and the Company’s corporate legal counsel.


	•	Form an Audit Committee that will establish policies and procedures that will provide the Board of Directors a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Changes in Internal Controls over Financial Reporting

As reported in our Annual Report on Form 10-K for the year ended April 30, 2011, management is aware that there is significant deficiency and a material weakness in our internal control over financial reporting and therefore has concluded that the Company’s internal controls over financial reporting were not effective as of April 30, 2011. The significant deficiency relates to a lack of segregation of duties due to the small number of employees involvement with general administrative and financial matters. The material weakness relates to a lack of formal policies and procedures necessary to adequately review significant accounting transactions.

There have not been any changes in the Company's internal control over financial reporting during the quarter ended January 31, 2012 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.”

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the issuer and no owner of record or beneficiary of more than 5% of the securities of the issuer, or any security holder is a party adverse to the small business issuer or has a material interest adverse to the small business issuer.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None

Item 4. (Removed and Reserved)

Item 5. Other Information

None

Item 6. Exhibits


Exhibit No.		Document Description
3.1		Articles of Incorporation [1]

3.2		By-Laws [1]

10.1LAB		XBRL Taxonomy Extension Label Linkbase***

10.1PRE		XBRL Taxonomy Extension Presentation Linkbase***

10.1INS		XBRL Instance Document***

10.1SCH		XBRL Taxonomy Extension Schema***

10.1CAL		XBRL Taxonomy Extension Calculation Linkbase***

10.1DEF		XBRL Taxonomy Extension Definition Linkbase***

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer

31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

32.1		Section 1350 Certification of Chief Executive Officer

32.2		Section 1350 Certification of Chief Financial Officer **

[1] Incorporated by reference from the Company’s filing with the Commission on August 11, 2009.

* Included in Exhibit 31.1

** Included in Exhibit 32.1

***

Includes the following materials contained in this Quarterly Report on Form 10-Q for the quarter ended January 31, 2012 formatted in XBRL (eXtensible Business Reporting Language): (i) the Balance Sheets, (ii) the Statements of Operations, (iii) the Statements of Changes in Equity, (iv) the Statements of Cash Flows, and (v) Notes.

SIGNATURES

Pursuant to the requirements of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Singular Chef, Inc.

BY: /s/ Sylvain Petrari

----------------------

Sylvain Petrari

President, Secretary Treasurer, Principal Executive Officer,

Principal Financial Officer

Dated: March 0 8 , 2012


SINGULAR CHEF, INC.
(A Development Stage Company)

CONDENSED BALANCE SHEETS
Unaudited

		January 31, 2012		April 30, 2011


ASSETS

CURRENT ASSETS
Cash	$	217	$	217
TOTAL CURRENT ASSETS	$	217	$	217

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	33,211	$	20,406
Loans from Related Party		15,303		9,420
TOTAL CURRENT LIABILITIES	$	48,514	$	29,826

STOCKHOLDERS' EQUITY ( DEFICIT )
Capital stock
Authorized
75,000,000 shares of common stock, $0.001 par value,
Issued and outstanding
9,766,000 shares & 9,766,000 at January 31, 2012 & April 30, 2011 respectively	$	9,766	$	9,766
Additional Paid in Capital		6,020		6,020
Deficit accumulated during the development stage		(64,083)		(45,395)
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)	$	(48,297)	$	(29,609)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)	$	217	$	217



The accompanying notes are an integral part of these financial statements


SINGULAR CHEF, INC.
(A Development Stage Company)

CONDENSED STATEMENTS OF OPERATIONS
Unaudited




										Cumulative results
		3 months		3 months		9 months		9 months		from inception
		ended		ended		ended		ended		(April 9, 2009) to
		January 31, 2012		January 31, 2011		January 31, 2012		January 31, 2011		January 31, 2012
REVENUE

Revenues	$	-	$	-	$	-	$	-	$	-
Total Revenues	$	-	$	-	$	-	$	-	$	-

EXPENSES

Office and general	$	750	$	200	$	7,800	$	3,775	$	18,930
Professional Fees		4,138		2,618		10,888		9,946		45,153
Total Expenses, before provision of income taxes	$	4,888	$	2,818	$	18,688	$	13,721	$	64,083

Provision for income taxes		-		-		-		-		-

NET LOSS	$	(4,888)	$	(2,818)	$	(18,688)	$	(13,721)	$	(64,083)

BASIC AND DILUTED LOSS PER COMMON SHARE
BASIC AND DILUTED LOSS PER COMMON SHARE	$	-	$	-	$	-	$	-

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING

	$	9,766,000	$	9,766,000		9,766,000		9,701,312

The accompanying notes are an integral part of these financial statements


SINGULAR CHEF, INC.
(A Development Stage Company)

CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)
From inception (April 9, 2009) to January 31, 2012

Unaudited

									Deficit
	Common Stock								accumulated
					Additional		Share		during the
	Number of				Paid-in		Subscriptions		development
	shares		Amount		Capital		Receivable		stage		Total
Balance on inception, April 9, 2009	-	$	-	$	-	$	-	$	-	$	-

Common stock issued for cash at $0.001
per share on April 30, 2009	9,500,000		9,500		-		(9,500)		-		-

Net loss for the period ended
April 30, 2009									(1,070)		(1,070)

Balance, April 30, 2009	9,500,000	$	9,500	$	-	$	(9,500)	$	(1,070)	$	(1,070)
Subscription Receivable on
October 8, 2009							9,500				9,500

Net loss for the year ended
April 30, 2010	-		-		-		-		(28,002)		(28,002)

Balance, April 30, 2010	9,500,000	$	9,500	$	-	$	-	$	(29,072)	$	(19,572)
Subscription Receivable on
June/July 2010 at $0.024 per share,
cash received in August 2010	266,000		266		6,020						6,286

Net loss for the year ended
April 30, 2011	-		-		-		-		(16,323)		(16,323)

Balance, April 30, 2011	9,766,000	$	9,766	$	6,020	$	-	$	(45,395)	$	(29,609)
Net loss for the period ended
January 31, 2012	-		-		-		-		(18,688)		(18,688)

Balance, January 31, 2012	9,766,000	$	9,766	$	6,020	$	-	$	(64,083)	$	(48,297)


The accompanying notes are an integral part of these financial statements


SINGULAR CHEF, INC.
(A Development Stage Company)

CONDENSED STATEMENTS OF CASH FLOWS
Unaudited


			9 months		9 months		April 9, 2009
			ended		ended		(date of inception) to
			January 31, 2012		January 31, 2011		January 31, 2012

OPERATING ACTIVITIES
	Net loss	$	(18,688)	$	(13,721)	$	(64,083)
	Adjustment to reconcile net loss to net cash
	used in operating activities:
	Expenses paid on company's behalf by related party		5,883		3,100		14,803
	Increase (decrease) in prepaid expenses		-		(219)		-
	Increase (decrease) in accrued expenses		12,805		4,509		33,211

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		$	-	$	(6,331)	$	(16,069)

FINANCING ACTIVITIES
	Proceeds from sale of common stock		-		6,286		15,786
	Loan from Related Party		-		-		500
NET CASH PROVIDED BY FINANCING ACTIVITIES
NET CASH PROVIDED BY FINANCING ACTIVITIES		$	-	$	6,286	$	16,286

NET INCREASE ( DECREASE) IN CASH		$	-	$	(44)	$	217

CASH, BEGINNING OF PERIOD		$	217	$	261	$	-

CASH, END OF PERIOD		$	217	$	217	$	217


Supplemental cash flow information and noncash financing activities:
Cash paid for:
	Interest	$	-	$	-	$	-

	Income taxes	$	-	$	-	$	-

The accompanying notes are an integral part of these financial statements