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Company Registration No. 11236735 (England and Wales)
Happy Parents Happy Baby Ltd Unaudited accounts for the year ended 31 March 2023
Happy Parents Happy Baby Ltd Company Information for the year ended 31 March 2023
Directors
Dr F Dooley Dr W Dooley
Company Number
11236735 (England and Wales)
Registered Office
34 Clarence Street Southend on Sea Essex SS1 1BD
Accountants
Practical Bookkeeping, Accounting & Taxation Services 34 Clarence Street Southend on Sea Essex SS1 1BD
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Happy Parents Happy Baby Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,346 
3,469 
Current assets
Debtors
- 
1,382 
Cash at bank and in hand
162,759 
95,779 
162,759 
97,161 
Creditors: amounts falling due within one year
(137,752)
(99,871)
Net current assets/(liabilities)
25,007 
(2,710)
Net assets
27,353 
759 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
27,351 
757 
Shareholders' funds
27,353 
759 
For the year ending 31 March 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by
Dr W Dooley Director Company Registration No. 11236735
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Happy Parents Happy Baby Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Happy Parents Happy Baby Ltd is a private company, limited by shares, registered in England and Wales, registration number 11236735. The registered office is 34 Clarence Street, Southend on Sea, Essex, SS1 1BD.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 Year straight line
Fixtures & fittings
4 Year straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Intangible fixed assets are depreciated over three years using the straight line basis.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Taxation
The tax expense represents the sum of the tax currently payable.
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Happy Parents Happy Baby Ltd Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2022
5,480 
At 31 March 2023
5,480 
Amortisation
At 1 April 2022
5,480 
At 31 March 2023
5,480 
Net book value
At 31 March 2023
- 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
4,873 
3,507 
8,380 
Additions
- 
1,516 
1,516 
At 31 March 2023
4,873 
5,023 
9,896 
Depreciation
At 1 April 2022
2,691 
2,220 
4,911 
Charge for the year
1,383 
1,256 
2,639 
At 31 March 2023
4,074 
3,476 
7,550 
Net book value
At 31 March 2023
799 
1,547 
2,346 
At 31 March 2022
2,182 
1,287 
3,469 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
612 
Other debtors
- 
770 
- 
1,382 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
1,681 
Taxes and social security
33,448 
17,691 
Other creditors
42,357 
103 
Loans from directors
47,577 
75,116 
Accruals
14,370 
5,280 
137,752 
99,871 
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Happy Parents Happy Baby Ltd Notes to the Accounts for the year ended 31 March 2023
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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