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HAPPY TO BUY LTD

Registered Number
12992834
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

HAPPY TO BUY LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Mr Matteo De Filippo

Registered Address

Oceana House
First Floor, 39-49 Commercial Road
Southampton
SO15 1GA

Registered Number

12992834 (England and Wales)
HAPPY TO BUY LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks312,706-
Debtors9,718-
Cash at bank and on hand3,7678,633
26,1918,633
Creditors amounts falling due within one year4(18,501)(10,711)
Net current assets (liabilities)7,690(2,078)
Total assets less current liabilities7,690(2,078)
Net assets7,690(2,078)
Capital and reserves
Called up share capital100100
Profit and loss account7,590(2,178)
Shareholders' funds7,690(2,078)
The financial statements were approved and authorised for issue by the Director on 22 April 2024, and are signed on its behalf by:
Mr Matteo De Filippo
Director
Registered Company No. 12992834
HAPPY TO BUY LTD
Notes to the Financial Statements
for the year ended 30 November 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Stocks

2023

2022

££
Payments on account, stocks12,706-
Total12,706-
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,601-
Bank borrowings and overdrafts10,71110,711
Taxation and social security6,189-
Total18,50110,711