Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-311falseNo description of principal activity12023-01-01truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09875317 2023-01-01 2023-12-31 09875317 2022-01-01 2022-12-31 09875317 2023-12-31 09875317 2022-12-31 09875317 1 2023-01-01 2023-12-31 09875317 d:Director1 2023-01-01 2023-12-31 09875317 c:CurrentFinancialInstruments 2023-12-31 09875317 c:CurrentFinancialInstruments 2022-12-31 09875317 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 09875317 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 09875317 c:ShareCapital 2023-12-31 09875317 c:ShareCapital 2022-12-31 09875317 c:RetainedEarningsAccumulatedLosses 2023-12-31 09875317 c:RetainedEarningsAccumulatedLosses 2022-12-31 09875317 d:FRS102 2023-01-01 2023-12-31 09875317 d:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09875317 d:FullAccounts 2023-01-01 2023-12-31 09875317 d:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09875317 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 09875317







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


THE HAPPY GADGET LIMITED






































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THE HAPPY GADGET LIMITED
REGISTERED NUMBER:09875317



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Stocks
  
1,132
2,195

Debtors: amounts falling due within one year
 4 
333
260

Cash at bank and in hand
  
936
1,723

  
2,401
4,178

Creditors: amounts falling due within one year
 5 
(3,903)
(7,345)

Net current liabilities
  
 
 
(1,502)
 
 
(3,167)

Total assets less current liabilities
  
(1,502)
(3,167)

  

Net liabilities
  
(1,502)
(3,167)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1,602)
(3,267)

  
(1,502)
(3,167)


Page 1

 


THE HAPPY GADGET LIMITED
REGISTERED NUMBER:09875317


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2024.




D J Madden
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


THE HAPPY GADGET LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Happy Gadget Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office adress are shown on the company information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Financial instruments

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 3

 


THE HAPPY GADGET LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Trade debtors
333
260

333
260



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,303
6,745

Accruals and deferred income
600
600

3,903
7,345



6.


Going concern

The Happy Gadget remains a going concern due to continued support from the directors.

 
Page 4