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PUZZLE & HAPPY LIMITED

Registered Number
15310888
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2024

PUZZLE & HAPPY LIMITED
Company Information
for the period from 27 November 2023 to 30 November 2024

Director

YE, Wangmin

Registered Address

2 Exbury House
16 Rampayne Street
London
SW1V 2QR

Registered Number

15310888 (England and Wales)
PUZZLE & HAPPY LIMITED
Statement of Financial Position
30 November 2024

Notes

2024

£

£

Fixed assets
Investment property3173,213
173,213
Current assets
Debtors44,288
Cash at bank and on hand1,336
5,624
Creditors amounts falling due within one year5(180,340)
Net current assets (liabilities)(174,716)
Total assets less current liabilities(1,503)
Net assets(1,503)
Capital and reserves
Called up share capital100
Profit and loss account(1,603)
Shareholders' funds(1,503)
The financial statements were approved and authorised for issue by the Director on 25 July 2025, and are signed on its behalf by:
YE, Wangmin
Director
Registered Company No. 15310888
PUZZLE & HAPPY LIMITED
Notes to the Financial Statements
for the period ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year1
3.Investment property

£
Additions173,213
At 30 November 24173,213
4.Debtors: amounts due within one year

2024

£
Other debtors4,288
Total4,288
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables34
Other creditors180,306
Total180,340