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Registered Number: 09156757
England and Wales

 

 

 

HAPPY PANDA CONSULTANCY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 17,872    23,620 
Investments 4 1    1 
17,873    23,621 
Current assets      
Debtors 38,874    58,830 
Cash at bank and in hand 21,885    (32,060)
60,759    26,770 
Creditors: amount falling due within one year (92,061)   (53,391)
Net current assets (31,302)   (26,621)
 
Total assets less current liabilities (13,429)   (3,000)
Accruals and deferred income (1,200)   (1,200)
Net assets (14,629)   (4,200)
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account (14,631)   (4,202)
Shareholders' funds (14,629)   (4,200)
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 10 October 2024 and were signed on its behalf by:


-------------------------------
Markos Pandazis
Director
1
General Information
Happy Panda Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09156757, registration address 4 Brookdale Road, Bramhall, Stockport, SK7 2NW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
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: 

Plant and machinery, Computer equipment & Motor vehicles 20% & 33.33% SLM and 25% RBM
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees


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

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 September 2023 35,067    35,067 
Additions 150    150 
Disposals  
At 31 August 2024 35,217    35,217 
Depreciation
At 01 September 2023 11,447    11,447 
Charge for year 5,898    5,898 
On disposals  
At 31 August 2024 17,345    17,345 
Net book values
Closing balance as at 31 August 2024 17,872    17,872 
Opening balance as at 01 September 2023 23,620    23,620 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2023 1    1 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 August 2024 1    1 

5.

Share Capital

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

2