2023-02-012024-01-312024-01-31false11149966HAPPY HOUNDS CLUB (NW) 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HAPPY HOUNDS CLUB (NW) LIMITED

Registered Number
11149966
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

HAPPY HOUNDS CLUB (NW) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Sarah Hayes

Registered Address

16 Delfur Road
Bramhall
Stockport
SK7 2HG

Registered Number

11149966 (England and Wales)
HAPPY HOUNDS CLUB (NW) LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,343881
1,343881
Current assets
Debtors44,6058,397
Cash at bank and on hand236121
4,8418,518
Creditors amounts falling due within one year5(3,312)(3,177)
Net current assets (liabilities)1,5295,341
Total assets less current liabilities2,8726,222
Creditors amounts falling due after one year6(7,720)(8,544)
Net assets(4,848)(2,322)
Capital and reserves
Called up share capital11
Profit and loss account(4,849)(2,323)
Shareholders' funds(4,848)(2,322)
The financial statements were approved and authorised for issue by the Director on 5 September 2024, and are signed on its behalf by:
Sarah Hayes
Director
Registered Company No. 11149966
HAPPY HOUNDS CLUB (NW) LIMITED
Notes to the Financial Statements
for the year ended 31 January 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
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.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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:

Straight line (years)
Plant and machinery4
Office Equipment4
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 23791,4371,516
Additions-862862
At 31 January 24792,2992,378
Depreciation and impairment
At 01 February 2356579635
Charge for year20380400
At 31 January 24769591,035
Net book value
At 31 January 2431,3401,343
At 31 January 2323858881
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,0912,091
Other debtors2,5146,306
Total4,6058,397
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security3,3123,177
Total3,3123,177
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,7208,544
Total7,7208,544