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Company Registration No. 14668231 (England and Wales)
HAPPY DAYS CRUISES LTD Unaudited accounts for the period from 1 March 2023 to 28 February 2024
HAPPY DAYS CRUISES LTD Unaudited accounts Contents
Page
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HAPPY DAYS CRUISES LTD Company Information for the period from 1 March 2023 to 28 February 2024
Directors
OSBORN, Paul Anthony OSBORN, Teresa Alison
Company Number
14668231 (England and Wales)
Registered Office
16 LATHKILL STREET MARKET HARBOROUGH LE16 9EY ENGLAND
Accountants
On The Spot Trading as HG Accountants Enfield Middlesex EN3 6XJ
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HAPPY DAYS CRUISES LTD Statement of financial position as at 28 February 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
106,721 
Current assets
Debtors
2,200 
Cash at bank and in hand
23,492 
25,692 
Creditors: amounts falling due within one year
(1,440)
Net current assets
24,252 
Total assets less current liabilities
130,973 
Creditors: amounts falling due after more than one year
(162,650)
Net liabilities
(31,677)
Capital and reserves
Profit and loss account
(31,677)
Shareholders' funds
(31,677)
For the period ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by
OSBORN, Paul Anthony Director Company Registration No. 14668231
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HAPPY DAYS CRUISES LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
1
Statutory information
HAPPY DAYS CRUISES LTD is a private company, limited by shares, registered in England and Wales, registration number 14668231. The registered office is 16 LATHKILL STREET, MARKET HARBOROUGH, LE16 9EY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Asset Write Off
In the profit and loss, design and construction of the steel hull of the narrow boat, which was going to be the main narrow boat was deemed un-water worthy and has been written of. This amounted to £97,261.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10 year straight line basis
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2023
- 
Additions
118,578 
At 28 February 2024
118,578 
Depreciation
Charge for the period
11,857 
At 28 February 2024
11,857 
Net book value
At 28 February 2024
106,721 
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HAPPY DAYS CRUISES LTD Notes to the Accounts for the period from 1 March 2023 to 28 February 2024
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
2,000 
Accrued income and prepayments
200 
2,200 
6
Creditors: amounts falling due within one year
2024 
£ 
Accruals
1,440 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Loans from directors
162,650 
8
Average number of employees
During the period the average number of employees was 0.
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