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Registered Number: 12485111
England and Wales

 

 

 

HAPPY TRADING GROUP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
In order to assist you to fulfill your duties under the Companies Act 2006, we have compiled for your approval the financial statements of Happy Trading Group Ltd for the year ended 28 February 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Happy Trading Group Ltd in accordance with our terms of engagement. 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 Trading Group Ltd 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 profit of Happy Trading Group Ltd.


You consider that Happy Trading Group Ltd is exempt from the statutory audit requirement for the period and we have not been instructed to carry out an audit or a review of the financial statements of Happy Trading Group Ltd. 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.


Burton Varley Ltd
Suite 3, 2nd Floor, Didsbury House
748 - 754 Wilmslow Road
Manchester
M20 2DW
27 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 18,734    10,583 
18,734    10,583 
Current assets      
Debtors 160,135   
Cash at bank and in hand 430,631    303,978 
590,766    303,978 
Creditors: amount falling due within one year (72,945)   (71,992)
Net current assets 517,821    231,986 
 
Total assets less current liabilities 536,555    242,569 
Net assets 536,555    242,569 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 536,455    242,469 
Shareholder's funds 536,555    242,569 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 27 November 2023 and were signed by:


-------------------------------
MR VLAD TRANDAFIRESCU
Director
2
General Information
Happy Trading Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12485111, registration address Suite 3, 2nd Floor, Didsbury House, 748 - 754 Wilmslow Road,, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 20% Reducing Balance
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 March 2022   12,444    12,444 
Additions 2,323    8,911    11,234 
Disposals    
At 28 February 2023 2,323    21,355    23,678 
Depreciation
At 01 March 2022   1,861    1,861 
Charge for year 52    3,031    3,083 
On disposals    
At 28 February 2023 52    4,892    4,944 
Net book values
Closing balance as at 28 February 2023 2,271    16,463    18,734 
Opening balance as at 01 March 2022   10,583    10,583 


4.

Share Capital

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

3