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REGISTERED NUMBER: SC745896 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

FOR

HAPPIES HOUR CLUB LIMITED

HAPPIES HOUR CLUB LIMITED (REGISTERED NUMBER: SC745896)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 October 2023 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAPPIES HOUR CLUB LIMITED

COMPANY INFORMATION
For The Period 1 October 2023 to 31 March 2025







DIRECTORS: Mrs A J Mason
R K MacRae





REGISTERED OFFICE: 5 South Charlotte Street
Edinburgh
EH2 4AN





REGISTERED NUMBER: SC745896 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

HAPPIES HOUR CLUB LIMITED (REGISTERED NUMBER: SC745896)

BALANCE SHEET
31 March 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 1,100

CURRENT ASSETS
Stocks - 6,100
Debtors 5 10,708 6,261
Cash at bank 7,267 7,005
17,975 19,366
CREDITORS
Amounts falling due within one year 6 14,638 10,683
NET CURRENT ASSETS 3,337 8,683
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,337

9,783

PROVISIONS FOR LIABILITIES - 82
NET ASSETS 3,337 9,701

CAPITAL AND RESERVES
Called up share capital 7 2 1
Retained earnings 3,335 9,700
SHAREHOLDERS' FUNDS 3,337 9,701

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

HAPPIES HOUR CLUB LIMITED (REGISTERED NUMBER: SC745896)

BALANCE SHEET - continued
31 March 2025


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 1 July 2025 and were signed on its behalf by:




Mrs A J Mason - Director



R K MacRae - Director


HAPPIES HOUR CLUB LIMITED (REGISTERED NUMBER: SC745896)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 October 2023 to 31 March 2025

1. STATUTORY INFORMATION

Happies Hour Club Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 AND DIRECTORS

The average number of employees during the period was 2 (2023 - 1 ) .

HAPPIES HOUR CLUB LIMITED (REGISTERED NUMBER: SC745896)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 October 2023 to 31 March 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 October 2023 1,466
Additions 1,207
At 31 March 2025 2,673
DEPRECIATION
At 1 October 2023 366
Charge for period 2,307
At 31 March 2025 2,673
NET BOOK VALUE
At 31 March 2025 -
At 30 September 2023 1,100

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 92 6,261
Other debtors 10,616 -
10,708 6,261

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors 1,150 191
Taxation and social security 11,688 6,845
Other creditors 1,800 3,647
14,638 10,683

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £    £   
2 Ordinary £1 2 1

1 Ordinary share of £1 was issued during the period for cash of £ 1 .