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Registered Number: 12485111
England and Wales

 

 

 

HAPPY TRADING GROUP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 21,233    18,734 
21,233    18,734 
Current assets      
Debtors 321,731    160,135 
Cash at bank and in hand 213,720    430,631 
535,451    590,766 
Creditors: amount falling due within one year (42,433)   (72,945)
Net current assets 493,018    517,821 
 
Total assets less current liabilities 514,251    536,555 
Provisions for liabilities (463)  
Net assets 513,788    536,555 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 513,688    536,455 
Shareholders' funds 513,788    536,555 
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 October 2024 and were signed by:


-------------------------------
MR VLAD TRANDAFIRESCU
Director
1
General Information
Happy Trading Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12485111, registration address Suite 3, 2nd Floor, Didsbury House, 748 - 754 Wilmslow Road,, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33 Straight Line
Fixtures & fittings 20 Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures & fittings   Computer Equipment   Total
  £   £   £
At 01 March 2023 2,323    21,355    23,678 
Additions 1,327    10,341    11,668 
Disposals    
At 29 February 2024 3,650    31,696    35,346 
Depreciation
At 01 March 2023 52    4,892    4,944 
Charge for year 597    8,572    9,169 
On disposals    
At 29 February 2024 649    13,464    14,113 
Net book values
Closing balance as at 29 February 2024 3,001    18,232    21,233 
Opening balance as at 01 March 2023 2,271    16,463    18,734 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2