REGISTERED NUMBER: 04706110 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

HAPPY KIDZ 1 LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

33,670

35,197

33,670

35,197

CURRENT ASSETS

Debtors

6

224,964

64,480

Cash at bank

-

2,807

224,964

67,287

CREDITORS

Amounts falling due within one year

7

188,351

95,417

NET CURRENT ASSETS/(LIABILITIES)

36,613

(28,130

)

TOTAL ASSETS LESS CURRENT LIABILITIES

70,283

7,067

CREDITORS

Amounts falling due after more than one year

8

(54,688

)

-

PROVISIONS FOR LIABILITIES

(8,317

)

(6,594

)

NET ASSETS

7,278

473

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7,276

471

SHAREHOLDERS' FUNDS

7,278

473

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2026 and were signed on its behalf by:

Tejinder Singh Bal - Director

1.	STATUTORY INFORMATION

Happy Kidz 1 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04706110

Registered office:

2 Wheeleys Road

Birmingham

West Midlands

B15 2LD

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

30,000

AMORTISATION

At 1 May 2024

and 30 April 2025

30,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

123,657

Additions

4,415

At 30 April 2025

128,072

DEPRECIATION

At 1 May 2024

88,460

Charge for year

5,942

At 30 April 2025

94,402

NET BOOK VALUE

At 30 April 2025

33,670

At 30 April 2024

35,197

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,754

14,073

Other debtors

216,210

50,407

224,964

64,480

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

39,390

6,466

Taxation and social security

13,203

34,402

Other creditors

135,758

54,549

188,351

95,417

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

54,688

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Tejinder Singh Bal

Balance outstanding at start of year

-

-

Amounts advanced

527,116

19,537

Amounts repaid

(527,116

)

(19,537

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Dividends issued during the year to the holding company = £ 19,000 (In 2024 £19,000)

10.	RELATED PARTY DISCLOSURES

Within Current Assets the balance of £105,410 is due to the parent company Gower Nursery Limited and no terms are attached to this amount and the balance in 2024 was £50,407.