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Registered number: 08570249
Happy At Home Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
The Aylmer-Kelly Partnership LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08570249
30 September 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,220 19,680
Tangible Assets 5 60,931 65,968
78,151 85,648
CURRENT ASSETS
Debtors 6 614,410 461,801
Cash at bank and in hand 39,800 45,715
654,210 507,516
Creditors: Amounts Falling Due Within One Year 7 (178,459 ) (185,299 )
NET CURRENT ASSETS (LIABILITIES) 475,751 322,217
TOTAL ASSETS LESS CURRENT LIABILITIES 553,902 407,865
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,770 ) (1,780 )
NET ASSETS 552,132 406,085
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 552,131 406,084
SHAREHOLDERS' FUNDS 552,132 406,085
Page 1
Page 2
For the year ending 30 September 2024 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
Mr Mark Hunt
Director
09/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Happy At Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08570249 . The registered office is Home Instead, Comeytrowe Centre, Taunton, TA1 4TY.
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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the franchise licence. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Leasehold Over period of lease
Plant & Machinery 15% straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 86 (2023: 78)
86 78
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 66,600
As at 30 September 2024 66,600
Amortisation
As at 1 October 2023 46,920
Provided during the period 2,460
As at 30 September 2024 49,380
Net Book Value
As at 30 September 2024 17,220
As at 1 October 2023 19,680
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2023 70,649 112,155 182,804
Additions - 4,053 4,053
As at 30 September 2024 70,649 116,208 186,857
Depreciation
As at 1 October 2023 14,046 102,790 116,836
Provided during the period 2,826 6,264 9,090
As at 30 September 2024 16,872 109,054 125,926
Net Book Value
As at 30 September 2024 53,777 7,154 60,931
As at 1 October 2023 56,603 9,365 65,968
6. Debtors
30 September 2024 30 September 2023
£ £
Due within one year
Trade debtors 134,926 126,943
Prepayments and accrued income 6,970 6,798
Other debtors 10,000 -
Amounts owed by group undertakings 462,514 328,060
614,410 461,801
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Page 5
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 30 September 2023
£ £
Corporation tax 42,074 53,696
Other taxes and social security 25,930 14,462
Net wages 81,627 49,851
Other creditors 6,643 27,390
Accruals and deferred income 12,185 39,900
Directors' loan accounts 10,000 -
178,459 185,299
8. Share Capital
30 September 2024 30 September 2023
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 September 2024 30 September 2023
£ £
Not later than one year 20,100 20,100
Later than one year and not later than five years 68,675 80,400
Later than five years - 8,375
88,775 108,875
Page 5