1 July 2022 false No description of principal activity Taxfiler 2023.10 13439175business:PrivateLimitedCompanyLtd2022-07-012023-06-30 134391752022-06-30 134391752022-07-012023-06-30 13439175business:AuditExemptWithAccountantsReport2022-07-012023-06-30 13439175business:AbridgedAccounts2022-07-012023-06-30 134391752023-06-30 13439175business:Director12022-07-012023-06-30 13439175business:Director22022-07-012023-06-30 13439175business:RegisteredOffice2022-07-012023-06-30 134391752022-06-30 13439175core:WithinOneYear2023-06-30 13439175core:WithinOneYear2022-06-30 13439175core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 13439175core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 13439175core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 13439175core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 13439175core:PreviouslyStatedAmount2023-06-30 13439175core:PreviouslyStatedAmount2022-06-30 13439175business:SmallEntities2022-07-012023-06-30 13439175countries:EnglandWales2022-07-012023-06-30 13439175core:AcceleratedTaxDepreciationDeferredTax2023-06-30 13439175core:AcceleratedTaxDepreciationDeferredTax2022-06-30 134391752021-06-03 134391752021-06-042022-06-30 13439175business:Director112022-07-012023-06-30 13439175business:Director112022-06-30 13439175business:Director112023-06-30 iso4217:GBP xbrli:pure
HA HA! Business Ltd Unaudited accounts Contents
Page
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HA HA! Business Ltd Company Information for the year ended 30 June 2023
Directors
J Nicholson B Nicholson
Company Number
13439175 (England and Wales)
Registered Office
C/O Tfa Accountants Limited Arena Business Centre, Holyrood Close Poole Dorset BH17 7FJ
Accountants
TFA Accountants Limited Arena Business Centre Holyrood Close Poole Dorset BH17 7FJ
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HA HA! Business Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
61,256 
34,114 
Tangible assets
841 
1,361 
62,097 
35,475 
Current assets
Debtors
292,581 
726 
Cash at bank and in hand
402,189 
603,652 
694,770 
604,378 
Creditors: amounts falling due within one year
(106,096)
(142,998)
Net current assets
588,674 
461,380 
Total assets less current liabilities
650,771 
496,855 
Provisions for liabilities
Deferred tax
(169)
(259)
Net assets
650,602 
496,596 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
650,601 
496,595 
Shareholders' funds
650,602 
496,596 
For the year ending 30 June 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 3 November 2023 and were signed on its behalf by
J Nicholson Director Company Registration No. 13439175
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HA HA! Business Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
HA HA! Business Ltd is a private company, limited by shares, registered in England and Wales, registration number 13439175. The registered office is C/O Tfa Accountants Limited, Arena Business Centre, Holyrood Close, Poole, Dorset, BH17 7FJ.
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.
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:
Intangible fixed assets
Intangible fixed assets are included at their revalued amount at the end of the year.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 July 2022
34,114 
Additions
27,142 
At 30 June 2023
61,256 
Amortisation
At 1 July 2022
- 
At 30 June 2023
- 
Net book value
At 30 June 2023
61,256 
At 30 June 2022
34,114 
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HA HA! Business Ltd Notes to the Accounts for the year ended 30 June 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 July 2022
2,333 
Additions
928 
At 30 June 2023
3,261 
Depreciation
At 1 July 2022
972 
Charge for the year
1,448 
At 30 June 2023
2,420 
Net book value
At 30 June 2023
841 
At 30 June 2022
1,361 
6
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
169 
259 
2023 
2022 
£ 
£ 
Provision at start of year
259 
- 
(Credited)/charged to the profit and loss account
(90)
259 
Provision at end of year
169 
259 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Nicholson
Loan to director
193,569 
- 
- 
193,569 
193,569 
- 
- 
193,569 
The company made an unsecured, interest bearing loan of £193,569 to the directors as at 30 June 2023 (£0: 30 June 2022).
8
Transactions with related parties
The director charged the company rent of £4,244 (2022: £4,735).
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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