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REGISTERED NUMBER: 07967863 (England and Wales)















ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

HAPPY DAYS PUBLISHING LIMITED

HAPPY DAYS PUBLISHING LIMITED (REGISTERED NUMBER: 07967863)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

HAPPY DAYS PUBLISHING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: Mrs G Hesketh





REGISTERED OFFICE: 2 The Illawalla
Thornton Cleveleys
Lancashire
FY5 5LG





REGISTERED NUMBER: 07967863 (England and Wales)





ACCOUNTANTS: Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT

HAPPY DAYS PUBLISHING LIMITED (REGISTERED NUMBER: 07967863)

ABRIDGED STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,208 820

CURRENT ASSETS
Stocks 5,916 4,175
Debtors 3,240 30,566
Cash at bank and in hand 169 3,370
9,325 38,111
CREDITORS
Amounts falling due within one year 896 27,059
NET CURRENT ASSETS 8,429 11,052
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,637

11,872

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 9,636 11,871
SHAREHOLDERS' FUNDS 9,637 11,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 28 February 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2023 and were signed by:



Mrs G Hesketh - Director


HAPPY DAYS PUBLISHING LIMITED (REGISTERED NUMBER: 07967863)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Happy Days Publishing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2022 3,676
Additions 790
At 28 February 2023 4,466
DEPRECIATION
At 1 March 2022 2,856
Charge for year 402
At 28 February 2023 3,258
NET BOOK VALUE
At 28 February 2023 1,208
At 28 February 2022 820

5. RELATED PARTY DISCLOSURES

The director operated a loan account with the company. The balance due by the director at 28 February 2023 was £- (2022 - £(20,795)).

HAPPY DAYS PUBLISHING LIMITED (REGISTERED NUMBER: 07967863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs G Hesketh.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HAPPY DAYS PUBLISHING LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Happy Days Publishing Limited for the year ended 28 February 2023 which comprise the Abridged Income Statement, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Happy Days Publishing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Happy Days Publishing Limited and state those matters that we have agreed to state to the director of Happy Days Publishing Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Happy Days Publishing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Happy Days Publishing Limited. You consider that Happy Days Publishing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Happy Days Publishing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT


10 October 2023