Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 17 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14874968 Mr Jordan Mackay Mr Jack Cochrane Mr Callum Wilson Mr Joseph McGillveray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14874968 2024-05-31 14874968 2025-05-31 14874968 2024-06-01 2025-05-31 14874968 frs-core:CurrentFinancialInstruments 2025-05-31 14874968 frs-core:ShareCapital 2025-05-31 14874968 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14874968 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14874968 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14874968 frs-bus:SmallEntities 2024-06-01 2025-05-31 14874968 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14874968 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14874968 frs-bus:Director1 2024-06-01 2025-05-31 14874968 frs-bus:Director2 2024-06-01 2025-05-31 14874968 frs-bus:Director3 2024-06-01 2025-05-31 14874968 frs-bus:Director4 2024-06-01 2025-05-31 14874968 frs-countries:EnglandWales 2024-06-01 2025-05-31 14874968 2023-05-16 14874968 2024-05-31 14874968 2023-05-17 2024-05-31 14874968 frs-core:CurrentFinancialInstruments 2024-05-31 14874968 frs-core:ShareCapital 2024-05-31 14874968 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14874968
Happy Artist Records Ltd
Financial Statements
For The Year Ended 31 May 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Happy Artist Records Ltd
Contents
Contents

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

Page 1
Happy Artist Records Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14874968

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 111 |  | 24 |
|  | 111 |  | 24 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,364 ) |  | (494 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,253 ) |  | (470 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,253 ) |  | (470 )
NET LIABILITIES |  |  | (1,253 ) |  | (470 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | (1,254 ) |  | (471 )
SHAREHOLDERS' FUNDS |  |  | (1,253) |  | (470)

Page 1
Page 2
Happy Artist Records 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

Mr Jordan Mackay Director | Mr Jack Cochrane Director | Mr Callum Wilson Director
Mr Joseph McGillveray Director
18/02/2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Happy Artist Records Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Happy Artist Records Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14874968 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis which assumes the continuing financial support of the directors and related entities.
2.3. Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.4. Taxation
Corporation 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 111 |  | 24

5. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 144 |  | 144
Other creditors | 520 |  | -
Accruals and deferred income | 700 |  | 350
| 1,364 |  | 494

6. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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