2023-04-012024-03-312024-03-31false08062480HAPPY DNA 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HAPPY DNA LTD

Registered Number
08062480
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HAPPY DNA LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

GAFFEY, Anna-Lena
GAFFEY, Damian Michael

Registered Address

1 Bailey Cottages Chichester Road
Upper Norton
Chichester
PO20 9EB

Registered Number

08062480 (England and Wales)
HAPPY DNA LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,04118
2,04118
Current assets
Stocks4395395
Debtors520086
Cash at bank and on hand9,94710,594
10,54211,075
Creditors amounts falling due within one year6(10,219)(8,284)
Net current assets (liabilities)3232,791
Total assets less current liabilities2,3642,809
Creditors amounts falling due after one year7(1,873)(2,660)
Provisions for liabilities(388)(3)
Net assets103146
Capital and reserves
Called up share capital100100
Profit and loss account346
Shareholders' funds103146
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
GAFFEY, Damian Michael
Director
Registered Company No. 08062480
HAPPY DNA LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings33
Vehicles33
Office Equipment33
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 233,685
Additions2,753
Disposals(197)
At 31 March 246,241
Depreciation and impairment
At 01 April 233,667
Charge for year730
On disposals(197)
At 31 March 244,200
Net book value
At 31 March 242,041
At 31 March 2318
4.Stocks
Stocks are valued at cost price

2024

2023

££
Other stocks395395
Total395395
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables125-
Other debtors-10
Prepayments and accrued income7576
Total20086
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables55177
Bank borrowings and overdrafts833833
Taxation and social security2,7032,295
Other creditors6,1325,079
Total10,2198,284
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,8732,660
Total1,8732,660
Long-term Creditors consists of a Coronavirus Bounce Back Loan.