Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10512930 Mrs Sara Tateno Mrs Emily Tredget iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10512930 2024-05-31 10512930 2025-05-31 10512930 2024-06-01 2025-05-31 10512930 frs-core:Non-currentFinancialInstruments 2025-05-31 10512930 frs-core:ComputerEquipment 2025-05-31 10512930 frs-core:ComputerEquipment 2024-06-01 2025-05-31 10512930 frs-core:ComputerEquipment 2024-05-31 10512930 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 10512930 frs-core:FurnitureFittings 2025-05-31 10512930 frs-core:FurnitureFittings 2024-06-01 2025-05-31 10512930 frs-core:FurnitureFittings 2024-05-31 10512930 frs-core:OtherResidualIntangibleAssets 2025-05-31 10512930 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 10512930 frs-core:OtherResidualIntangibleAssets 2024-05-31 10512930 frs-core:SharePremium 2025-05-31 10512930 frs-core:ShareCapital 2025-05-31 10512930 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10512930 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10512930 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10512930 frs-bus:SmallEntities 2024-06-01 2025-05-31 10512930 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10512930 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10512930 frs-core:UnlistedNon-exchangeTraded 2025-05-31 10512930 frs-core:UnlistedNon-exchangeTraded 2024-05-31 10512930 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 10512930 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 10512930 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 10512930 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 10512930 frs-bus:Director1 2024-06-01 2025-05-31 10512930 frs-bus:Director2 2024-06-01 2025-05-31 10512930 frs-countries:EnglandWales 2024-06-01 2025-05-31 10512930 2023-05-31 10512930 2024-05-31 10512930 2023-06-01 2024-05-31 10512930 frs-core:Non-currentFinancialInstruments 2024-05-31 10512930 frs-core:SharePremium 2024-05-31 10512930 frs-core:ShareCapital 2024-05-31 10512930 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10512930
Happity Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
KFH Accounting Ltd
Happity Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Happity Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10512930

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 248,078 |  | 178,759
Tangible Assets | 5 |  | 474 |  | 1,284
Investments | 6 |  | 100 |  | 100
|  |  | 248,652 |  | 180,143
CURRENT ASSETS
Debtors |  | 14,053 |  | 24,518 |
Cash at bank and in hand |  | 324,953 |  | 306,527 |
|  | 339,006 |  | 331,045 |
Creditors: Amounts Falling Due Within One Year |  | (71,885 ) |  | (43,173 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,121 |  | 287,872
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 515,773 |  | 468,015
Creditors: Amounts Falling Due After More Than One Year |  |  | (116,627 ) |  | (152,998 )
NET ASSETS |  |  | 399,146 |  | 315,017
CAPITAL AND RESERVES
Called up share capital | 7 |  | 33 |  | 31
Share premium account |  |  | 1,738,587 |  | 1,386,119
Profit and Loss Account |  |  | (1,339,474 ) |  | (1,071,133 )
SHAREHOLDERS' FUNDS |  |  | 399,146 |  | 315,017

Page 1
Page 2
Happity Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Sara Tateno Director
29/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Happity Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Happity Ltd Registered number 10512930 is a limited by shares company incorporated in England & Wales. The Registered Office is 85 Great Portland Street, London, W1W 7LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The director is of the opinion the company is trading as a going concern.
2.2. Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are associated with website development costs. These costs are amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Research and Development
The company has an accounting policy that spend on research and development is capitalised as an intangible asset and written off over five years but treated as revenue expenditure for the purposes of taxation.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 3 Years
Computer Equipment | 3 Years

2.6. Foreign Currencies
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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 13 |  | 10
| 13 |  | 10

Page 3
Page 4
Happity Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 339,270
Additions | 133,847
As at 31 May 2025 | 473,117
Amortisation
As at 1 June 2024 | 160,511
Provided during the period | 64,528
As at 31 May 2025 | 225,039
Net Book Value
As at 31 May 2025 | 248,078
As at 1 June 2024 | 178,759

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 356 | 4,806 | 5,162
As at 31 May 2025 | 356 | 4,806 | 5,162
Depreciation
As at 1 June 2024 | 279 | 3,599 | 3,878
Provided during the period | 71 | 739 | 810
As at 31 May 2025 | 350 | 4,338 | 4,688
Net Book Value
As at 31 May 2025 | 6 | 468 | 474
As at 1 June 2024 | 77 | 1,207 | 1,284

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 100
As at 31 May 2025 | 100
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 100
As at 1 June 2024 | 100

Page 4
Page 5
Happity Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 33 |  | 31

8. Additional notes to the accounts
Debtors
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.
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.
Page 5