HA HA! Business Ltd
Unaudited accounts
Contents
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
HA HA! Business Ltd
Statement of financial position
as at 30 June 2023
Intangible assets
61,256
34,114
Cash at bank and in hand
402,189
603,652
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
Net assets
650,602
496,596
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
HA HA! Business Ltd
Notes to the Accounts
for the year ended 30 June 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 are included at their revalued amount at the end of the year.
4
Intangible fixed assets
Total
HA HA! Business Ltd
Notes to the Accounts
for the year ended 30 June 2023
5
Tangible fixed assets
Total
6
Deferred taxation
2023
2022
Accelerated capital allowances
169
259
Provision at start of year
259
-
(Credited)/charged to the profit and loss account
(90)
259
Provision at end of year
169
259
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to director
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).