Acorah Software Products - Accounts Production 16.6.920 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10199033 Mr Benjamin Reid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10199033 2024-05-31 10199033 2025-05-31 10199033 2024-06-01 2025-05-31 10199033 frs-core:CurrentFinancialInstruments 2025-05-31 10199033 frs-core:Non-currentFinancialInstruments 2025-05-31 10199033 frs-core:ComputerEquipment 2025-05-31 10199033 frs-core:ComputerEquipment 2024-06-01 2025-05-31 10199033 frs-core:ComputerEquipment 2024-05-31 10199033 frs-core:MotorVehicles 2025-05-31 10199033 frs-core:MotorVehicles 2024-06-01 2025-05-31 10199033 frs-core:MotorVehicles 2024-05-31 10199033 frs-core:ShareCapital 2025-05-31 10199033 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10199033 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10199033 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 10199033 frs-bus:SmallEntities 2024-06-01 2025-05-31 10199033 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10199033 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10199033 frs-bus:Director1 2024-06-01 2025-05-31 10199033 frs-countries:EnglandWales 2024-06-01 2025-05-31 10199033 2023-05-31 10199033 2024-05-31 10199033 2023-06-01 2024-05-31 10199033 frs-core:CurrentFinancialInstruments 2024-05-31 10199033 frs-core:Non-currentFinancialInstruments 2024-05-31 10199033 frs-core:ShareCapital 2024-05-31 10199033 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10199033
UK Happy Kitchens Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Johnston Wood Roach Ltd
UK Happy Kitchens Ltd
Contents
Contents

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

Page 1
UK Happy Kitchens Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10199033

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,788 |  | 3,866
|  |  | 4,788 |  | 3,866
CURRENT ASSETS
Stocks | 5 | 12,000 |  | 12,000 |
Debtors | 6 | 24,688 |  | 2,605 |
Cash at bank and in hand |  | 36,377 |  | 45,348 |
|  | 73,065 |  | 59,953 |
Creditors: Amounts Falling Due Within One Year | 7 | (73,821 ) |  | (51,622 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (756 ) |  | 8,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,032 |  | 12,197
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (10,607 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,538 ) |  | (1,383 )
NET ASSETS |  |  | 2,494 |  | 207
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,394 |  | 107
SHAREHOLDERS' FUNDS |  |  | 2,494 |  | 207

Page 1
Page 2
UK Happy Kitchens 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Benjamin Reid Director
2 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
UK Happy Kitchens Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
UK Happy Kitchens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10199033 . The registered office is 64 Orchardlea, Swanmore, Southampton, SO32 2QZ.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:

Motor Vehicles | 20% on reducing balance
Computer Equipment | 33% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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
UK Happy Kitchens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 8,160 | 14,907 | 23,067
Additions | - | 2,706 | 2,706
Disposals | - | (3,958 ) | (3,958 )
As at 31 May 2025 | 8,160 | 13,655 | 21,815
Depreciation
As at 1 June 2024 | 5,234 | 13,967 | 19,201
Provided during the period | 731 | 1,053 | 1,784
Disposals | - | (3,958 ) | (3,958 )
As at 31 May 2025 | 5,965 | 11,062 | 17,027
Net Book Value
As at 31 May 2025 | 2,195 | 2,593 | 4,788
As at 1 June 2024 | 2,926 | 940 | 3,866

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 12,000 |  | 12,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,000 |  | 2,605
Amounts owed by group undertakings | 11,088 |  | -
Other debtors | 4,600 |  | -
| 24,688 |  | 2,605

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 266 |  | 240
Bank loans and overdrafts | 13,154 |  | 22,114
Amounts owed to group undertakings | - |  | 9,931
Other creditors | 36,349 |  | 3,900
Taxation and social security | 24,052 |  | 15,437
| 73,821 |  | 51,622

Page 4
Page 5
UK Happy Kitchens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,607

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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