2023-02-012024-01-312024-01-31false09411947Brighton Happy Limited2024-10-18iso4217:GBPxbrli:pure094119472023-02-01094119472024-01-31094119472023-02-012024-01-31094119472022-02-01094119472023-01-31094119472022-02-012023-01-3109411947bus:SmallEntities2023-02-012024-01-3109411947bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3109411947bus:AbridgedAccounts2023-02-012024-01-3109411947bus:PrivateLimitedCompanyLtd2023-02-012024-01-3109411947core:WithinOneYear2024-01-3109411947core:AfterOneYear2024-01-3109411947core:WithinOneYear2023-01-3109411947core:AfterOneYear2023-01-3109411947core:ShareCapital2024-01-3109411947core:SharePremium2024-01-3109411947core:RevaluationReserve2024-01-3109411947core:OtherReservesSubtotal2024-01-3109411947core:RetainedEarningsAccumulatedLosses2024-01-3109411947core:ShareCapital2023-01-3109411947core:SharePremium2023-01-3109411947core:RevaluationReserve2023-01-3109411947core:OtherReservesSubtotal2023-01-3109411947core:RetainedEarningsAccumulatedLosses2023-01-3109411947core:LandBuildings2024-01-3109411947core:PlantMachinery2024-01-3109411947core:Vehicles2024-01-3109411947core:FurnitureFittings2024-01-3109411947core:OfficeEquipment2024-01-3109411947core:NetGoodwill2024-01-3109411947core:IntangibleAssetsOtherThanGoodwill2024-01-3109411947core:ListedExchangeTraded2024-01-3109411947core:UnlistedNon-exchangeTraded2024-01-3109411947core:LandBuildings2023-01-3109411947core:PlantMachinery2023-01-3109411947core:Vehicles2023-01-3109411947core:FurnitureFittings2023-01-3109411947core:OfficeEquipment2023-01-3109411947core:NetGoodwill2023-01-3109411947core:IntangibleAssetsOtherThanGoodwill2023-01-3109411947core:ListedExchangeTraded2023-01-3109411947core:UnlistedNon-exchangeTraded2023-01-3109411947core:LandBuildings2023-02-012024-01-3109411947core:PlantMachinery2023-02-012024-01-3109411947core:Vehicles2023-02-012024-01-3109411947core:FurnitureFittings2023-02-012024-01-3109411947core:OfficeEquipment2023-02-012024-01-3109411947core:NetGoodwill2023-02-012024-01-3109411947core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109411947core:ListedExchangeTraded2023-02-012024-01-3109411947core:UnlistedNon-exchangeTraded2023-02-012024-01-3109411947core:MoreThanFiveYears2023-02-012024-01-3109411947core:Non-currentFinancialInstruments2024-01-3109411947core:Non-currentFinancialInstruments2023-01-3109411947dpl:CostSales2023-02-012024-01-3109411947dpl:DistributionCosts2023-02-012024-01-3109411947core:LandBuildings2023-02-012024-01-3109411947core:PlantMachinery2023-02-012024-01-3109411947core:Vehicles2023-02-012024-01-3109411947core:FurnitureFittings2023-02-012024-01-3109411947core:OfficeEquipment2023-02-012024-01-3109411947dpl:AdministrativeExpenses2023-02-012024-01-3109411947core:NetGoodwill2023-02-012024-01-3109411947core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109411947dpl:GroupUndertakings2023-02-012024-01-3109411947dpl:ParticipatingInterests2023-02-012024-01-3109411947dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3109411947core:ListedExchangeTraded2023-02-012024-01-3109411947dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3109411947core:UnlistedNon-exchangeTraded2023-02-012024-01-3109411947dpl:CostSales2022-02-012023-01-3109411947dpl:DistributionCosts2022-02-012023-01-3109411947core:LandBuildings2022-02-012023-01-3109411947core:PlantMachinery2022-02-012023-01-3109411947core:Vehicles2022-02-012023-01-3109411947core:FurnitureFittings2022-02-012023-01-3109411947core:OfficeEquipment2022-02-012023-01-3109411947dpl:AdministrativeExpenses2022-02-012023-01-3109411947core:NetGoodwill2022-02-012023-01-3109411947core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109411947dpl:GroupUndertakings2022-02-012023-01-3109411947dpl:ParticipatingInterests2022-02-012023-01-3109411947dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109411947core:ListedExchangeTraded2022-02-012023-01-3109411947dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109411947core:UnlistedNon-exchangeTraded2022-02-012023-01-3109411947core:NetGoodwill2024-01-3109411947core:IntangibleAssetsOtherThanGoodwill2024-01-3109411947core:LandBuildings2024-01-3109411947core:PlantMachinery2024-01-3109411947core:Vehicles2024-01-3109411947core:FurnitureFittings2024-01-3109411947core:OfficeEquipment2024-01-3109411947core:AfterOneYear2024-01-3109411947core:WithinOneYear2024-01-3109411947core:ListedExchangeTraded2024-01-3109411947core:UnlistedNon-exchangeTraded2024-01-3109411947core:ShareCapital2024-01-3109411947core:SharePremium2024-01-3109411947core:RevaluationReserve2024-01-3109411947core:OtherReservesSubtotal2024-01-3109411947core:RetainedEarningsAccumulatedLosses2024-01-3109411947core:NetGoodwill2023-01-3109411947core:IntangibleAssetsOtherThanGoodwill2023-01-3109411947core:LandBuildings2023-01-3109411947core:PlantMachinery2023-01-3109411947core:Vehicles2023-01-3109411947core:FurnitureFittings2023-01-3109411947core:OfficeEquipment2023-01-3109411947core:AfterOneYear2023-01-3109411947core:WithinOneYear2023-01-3109411947core:Listed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Brighton Happy Limited

Registered Number
09411947
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Brighton Happy Limited
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Simon James Sumner

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

09411947 (England and Wales)
Brighton Happy Limited
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,2028,007
6,2028,007
Current assets
Debtors8,554662
Cash at bank and on hand145,558100,217
154,112100,879
Creditors amounts falling due within one year4(18,865)(14,019)
Net current assets (liabilities)135,24786,860
Total assets less current liabilities141,44994,867
Net assets141,44994,867
Capital and reserves
Called up share capital11
Profit and loss account141,44894,866
Shareholders' funds141,44994,867
The financial statements were approved and authorised for issue by the Director on 18 October 2024, and are signed on its behalf by:
Simon James Sumner
Director
Registered Company No. 09411947
Brighton Happy 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.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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 (%)
Vehicles25
Office Equipment25
2.Average number of employees

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

Total

£
Cost or valuation
At 01 February 2313,957
Additions249
At 31 January 2414,206
Depreciation and impairment
At 01 February 235,950
Charge for year2,054
At 31 January 248,004
Net book value
At 31 January 246,202
At 31 January 238,007
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security18,65013,432
Other creditors41439
Accrued liabilities and deferred income174148
Total18,86514,019
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.