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REGISTERED NUMBER: NI703319 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

17 OCTOBER 2023 TO 31 OCTOBER 2024

FOR

HAPPYFEST LTD

HAPPYFEST LTD (REGISTERED NUMBER: NI703319)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 17 OCTOBER 2023 TO 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


HAPPYFEST LTD

COMPANY INFORMATION
FOR THE PERIOD 17 OCTOBER 2023 TO 31 OCTOBER 2024







DIRECTOR: Ms C Daly





REGISTERED OFFICE: 17 Clarendon Road
Belfast
BT1 3BG





REGISTERED NUMBER: NI703319 (Northern Ireland)





ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Clarendon Dock
Belfast
BT1 3BG

HAPPYFEST LTD (REGISTERED NUMBER: NI703319)

BALANCE SHEET
31 OCTOBER 2024

Notes £   
CURRENT ASSETS
Debtors 4 18,911
Cash at bank 2,976
21,887
CREDITORS
Amounts falling due within one year 5 5,598
NET CURRENT ASSETS 16,289
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,289

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 16,189
16,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





Ms C Daly - Director


HAPPYFEST LTD (REGISTERED NUMBER: NI703319)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 17 OCTOBER 2023 TO 31 OCTOBER 2024


1. STATUTORY INFORMATION

Happyfest Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In preparing these financial statements the director considers there to be no significant judgements and estimates.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 18,911

HAPPYFEST LTD (REGISTERED NUMBER: NI703319)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 17 OCTOBER 2023 TO 31 OCTOBER 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 3,798
Other creditors 1,800
5,598