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HAPPY DAY TOURS LTD

Registered Number
SC765890
(Scotland)

Unaudited Financial Statements for the Period ended
30 April 2024

HAPPY DAY TOURS LTD
Company Information
for the period from 13 April 2023 to 30 April 2024

Directors

ELY, Noel Thomas
QUINN, Jenny

Registered Address

2 Melville Street
Falkirk
FK1 1HZ

Registered Number

SC765890 (Scotland)
HAPPY DAY TOURS LTD
Balance Sheet as at
30 April 2024

Notes

2024

£

£

Fixed assets
Tangible assets331,322
31,322
Current assets
Debtors42,985
Cash at bank and on hand41,015
44,000
Creditors amounts falling due within one year5(69,861)
Net current assets (liabilities)(25,861)
Total assets less current liabilities5,461
Creditors amounts falling due after one year6(21,107)
Net assets(15,646)
Capital and reserves
Called up share capital100
Profit and loss account(15,746)
Shareholders' funds(15,646)
The financial statements were approved and authorised for issue by the Board of Directors on 8 January 2025, and are signed on its behalf by:
ELY, Noel Thomas
Director
Registered Company No. SC765890
HAPPY DAY TOURS LTD
Notes to the Financial Statements
for the period ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles4
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Total

£
Cost or valuation
Additions40,011
At 30 April 2440,011
Depreciation and impairment
Charge for year8,689
At 30 April 248,690
Net book value
At 30 April 2431,322
At 12 April 23-
4.Debtors: amounts due within one year

2024

£
Other debtors2,485
Prepayments and accrued income500
Total2,985
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables460
Finance lease and HP contracts6,701
Other creditors2,600
Accrued liabilities and deferred income60,100
Total69,861
6.Creditors: amounts due after one year

2024

£
Other creditors21,107
Total21,107
7.Obligations under finance leases

2024

£
Finance lease and HP contracts12,132