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REGISTERED NUMBER: 04706110 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

HAPPY KIDZ 1 LIMITED

HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 35,197 24,091
35,197 24,091

CURRENT ASSETS
Debtors 6 64,480 67,512
Cash at bank 2,807 -
67,287 67,512
CREDITORS
Amounts falling due within one year 7 95,417 86,885
NET CURRENT LIABILITIES (28,130 ) (19,373 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,067

4,718

PROVISIONS FOR LIABILITIES 6,594 4,464
NET ASSETS 473 254

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 471 252
SHAREHOLDERS' FUNDS 473 254

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)

Balance Sheet - continued
30 April 2024


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 Board of Directors and authorised for issue on 11 March 2025 and were signed on its behalf by:





Tejinder Singh Bal - Director


HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Happy Kidz 1 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04706110

Registered office: 2 Wheeleys Road
Birmingham
West Midlands
B15 2LD

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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year 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 year 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.

HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 30,000
AMORTISATION
At 1 May 2023
and 30 April 2024 30,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 106,340
Additions 17,317
At 30 April 2024 123,657
DEPRECIATION
At 1 May 2023 82,249
Charge for year 6,211
At 30 April 2024 88,460
NET BOOK VALUE
At 30 April 2024 35,197
At 30 April 2023 24,091

HAPPY KIDZ 1 LIMITED (REGISTERED NUMBER: 04706110)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,073 9,495
Other debtors 50,407 58,017
64,480 67,512

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,466 19,766
Taxation and social security 34,402 17,869
Other creditors 54,549 49,250
95,417 86,885

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 April 2024 and the period ended 30 April 2023:

2024 2023
£    £   
Tejinder Singh Bal
Balance outstanding at start of year - 2,845
Amounts advanced 19,537 27,908
Amounts repaid (19,537 ) (30,753 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Dividends issued during the year to the holding company = £ 19,000 (In 2023 £46,000)

9. RELATED PARTY DISCLOSURES

Within Current Assets the balance of £50,407 is due to the parent company Gower Nursery Limited and no terms are attached to this amount and the balance in 2023 was £58,017.