Company registration number 14986457 (England and Wales)
HAPPY TAILS GROOMING BY ELLA LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
HAPPY TAILS GROOMING BY ELLA LTD
COMPANY INFORMATION
Director
Mrs E Gertler
Company number
14986457
Registered office
C/o M J Goldman
Hollinwood Business Centre
Albert Street
Oldham
OL8 3QL
Accountants
M J Goldman (Chartered Accountants)
Hollinwood Business Centre
Albert Street
Oldham
Lancashire
OL8 3QL
HAPPY TAILS GROOMING BY ELLA LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HAPPY TAILS GROOMING BY ELLA LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
31 January 2026
31 July 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
964
Current assets
Debtors
4
263
1,458
Cash at bank and in hand
55
2,839
318
4,297
Creditors: amounts falling due within one year
5
(12,208)
(11,463)
Net current liabilities
(11,890)
(7,166)
Net liabilities
(11,890)
(6,202)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(11,891)
(6,203)
Total equity
(11,890)
(6,202)

For the financial period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 March 2026
Mrs E Gertler
Director
Company registration number 14986457 (England and Wales)
HAPPY TAILS GROOMING BY ELLA LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Happy Tails Grooming By Ella Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/o M J Goldman, Hollinwood Business Centre, Albert Street, Oldham, OL8 3QL.

1.1
Reporting period

The period end was extended from 31 July 2025 to 31 January 2026, and therefore this reporting period is 18 months long.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, being grooming services and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised at the point grooming services are provided.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

HAPPY TAILS GROOMING BY ELLA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction cost and not amortised as they are either receivable or payable within one year,

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2024
Number
Number
Total
1
1
HAPPY TAILS GROOMING BY ELLA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
1,205
Disposals
(1,205)
At 31 January 2026
-
0
Depreciation and impairment
At 1 August 2024
241
Eliminated in respect of disposals
(241)
At 31 January 2026
-
0
Carrying amount
At 31 January 2026
-
0
At 31 July 2024
964
4
Debtors
2026
2024
Amounts falling due within one year:
£
£
Other debtors
263
1,458
5
Creditors: amounts falling due within one year
2026
2024
£
£
Other creditors
12,208
11,463
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