Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09483011 Mrs Adelaide Morrow Mr Michael Morrow Mr Philip Morrow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09483011 2024-03-31 09483011 2025-03-31 09483011 2024-04-01 2025-03-31 09483011 frs-core:CurrentFinancialInstruments 2025-03-31 09483011 frs-core:ComputerEquipment 2025-03-31 09483011 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09483011 frs-core:ComputerEquipment 2024-03-31 09483011 frs-core:ShareCapital 2025-03-31 09483011 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09483011 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09483011 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09483011 frs-bus:SmallEntities 2024-04-01 2025-03-31 09483011 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09483011 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09483011 frs-bus:Director1 2024-04-01 2025-03-31 09483011 frs-bus:Director2 2024-04-01 2025-03-31 09483011 frs-bus:Director3 2024-04-01 2025-03-31 09483011 1 2024-04-01 2025-03-31 09483011 frs-countries:EnglandWales 2024-04-01 2025-03-31 09483011 2023-03-31 09483011 2024-03-31 09483011 2023-04-01 2024-03-31 09483011 frs-core:CurrentFinancialInstruments 2024-03-31 09483011 frs-core:ShareCapital 2024-03-31 09483011 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09483011 1 2023-04-01 2024-03-31
Registered number: 09483011
Happykite Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09483011
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192 2,281
192 2,281
CURRENT ASSETS
Debtors 5 31,102 36,264
Cash at bank and in hand 19,538 19,011
50,640 55,275
Creditors: Amounts Falling Due Within One Year 6 (24,531 ) (21,899 )
NET CURRENT ASSETS (LIABILITIES) 26,109 33,376
TOTAL ASSETS LESS CURRENT LIABILITIES 26,301 35,657
NET ASSETS 26,301 35,657
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 26,201 35,557
SHAREHOLDERS' FUNDS 26,301 35,657
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For the year ending 31 March 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Adelaide Morrow
Director
2 May 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Happykite Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09483011 . The registered office is 24 Bunyan Close, Pirton, Hitchin, England, SG5 3RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment 33% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.5. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
2025 2024
Average number of employees, including directors, during the year 6 7
6 7
4. Tangible Assets
Computer equipment
£
Cost
As at 1 April 2024 10,543
As at 31 March 2025 10,543
Depreciation
As at 1 April 2024 8,262
Provided during the period 2,089
As at 31 March 2025 10,351
Net Book Value
As at 31 March 2025 192
As at 1 April 2024 2,281
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,102 36,264
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 712 2,333
Other creditors 6,645 3,347
Taxation and social security 17,174 16,219
24,531 21,899
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