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Registered Number: SC804623
Scotland

 

 

 

HAPPY FOOD AND BEVERAGE LTD



Abridged Accounts
 


Period of accounts

Start date: 26 March 2024

End date: 31 March 2025

Happy Food and Beverage Ltd
Contents Page
For the Period 26 March 2024 to 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Happy Food and Beverage Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Happy Food and Beverage Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Happy Food and Beverage Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Happy Food and Beverage Ltd and state those matters that we have agreed to state to the Board of Directors of Happy Food and Beverage Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Happy Food and Beverage Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Happy Food and Beverage Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Happy Food and Beverage Ltd.You consider that Happy Food and Beverage Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Happy Food and Beverage Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025.



Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
19 December 2025
1
 
 		 Notes
 		 2025
£
Fixed assets    
Intangible fixed assets 3 19,974 
Tangible fixed assets 4 17,162 
37,136 
Current assets    
Stocks 2,275 
Debtors 15,400 
Cash at bank and in hand 18,797 
36,472 
Creditors: amount falling due within one year (104,504)
Net current assets (68,032)
 
Total assets less current liabilities (30,896)
Net assets (30,896)
 

Capital and reserves 		   
Profit and loss account (30,896)
Shareholders' funds (30,896)
 


For the period ended 31 March 2025 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 period 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 19 December 2025 and were signed on its behalf by:


-------------------------------
Arun MAKAN
Director
2
General Information
Happy Food and Beverage Ltd is a private company, limited by shares, registered in Scotland, registration number SC804623, registration address 331-335 Cumbernauld Road, Glasgow, G31 3LP.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
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 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 13.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 26 March 2024 -    - 
Additions 21,500    21,500 
Disposals -    - 
At 31 March 2025 21,500    21,500 
Amortisation
At 26 March 2024 -    - 
Charge for period 1,526    1,526 
On disposals -    - 
At 31 March 2025 1,526    1,526 
Net book values
At 31 March 2025 19,974    19,974 
At 25 March 2024 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 26 March 2024 -    - 
Additions 20,000    20,000 
Disposals -    - 
At 31 March 2025 20,000    20,000 
Depreciation
At 26 March 2024 -    - 
Charge for period 2,838    2,838 
On disposals -    - 
At 31 March 2025 2,838    2,838 
Net book values
Closing balance as at 31 March 2025 17,162    17,162 
Opening balance as at 26 March 2024 -    - 


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