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Registered Number: 10373622
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2023

for

HAPPY BY DESIGN LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 399   
399   
Current assets      
Debtors 1,368    100 
Cash at bank and in hand 9,725   
11,093    100 
Creditors: amount falling due within one year (9,762)  
Net current assets 1,331    100 
 
Total assets less current liabilities 1,730    100 
Net assets 1,730    100 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 1,630   
Shareholder's funds 1,730    100 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 November 2023 and were signed on its behalf by:


-------------------------------
Pandora Taylor-Cheal
Director
-------------------------------
Joanna Hawling
Director
1
General Information
Happy by Design Limited is a private company, limited by shares, registered in England and Wales, registration number 10373622, registration address 36 Hales Road, Cheltenham, Gloucestershire, GL52 6SE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of any trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2022  
Additions 599    599 
Disposals  
At 31 March 2023 599    599 
Depreciation
At 01 April 2022  
Charge for year 200    200 
On disposals  
At 31 March 2023 200    200 
Net book values
Closing balance as at 31 March 2023 399    399 
Opening balance as at 01 April 2022  


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

2