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Registered Number: 09198485
England and Wales
HAPPY HOUSES (NW) LTD
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Happy Houses (NW) Ltd Contents Page For the year ended 30 September 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Happy Houses (NW) Ltd Company Information For the year ended 30 September 2025
Directors | N Whiteley J Whiteley A R Whiteley J J Whiteley
Registered Number | 09198485
Registered Office | Flat 1 8 South Road Morecambe Lancashire LA4 5RA
Accountants | Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA
Bankers | Handelsbanken 69 - 71 Church Street Lancaster Lancashire LA1 1ET
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Happy Houses (NW) Ltd Accountants' Report For the year ended 30 September 2025
As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA 31 March 2026 2

Registered Number: 09198485 Happy Houses (NW) Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 600,000 |  | 600,000
|  | 600,000 |  | 600,000
Current assets |  |  |
Cash at bank and in hand |  | 5,322 |  | 5,451
Creditors: amount falling due within one year | 4 | (431,210) |  | (445,491)
Net current assets |  | (425,888) |  | (440,040)
Total assets less current liabilities |  | 174,112 |  | 159,960
Provisions for liabilities | 5 | (34,692) |  | (34,692)
Net assets |  | 139,420 |  | 125,268
Capital and reserves |  |  |
Called up share capital | 6 | 120 |  | 120
Special Reserves - Fair value reserves | 7 | 120,655 |  | 120,655
Profit and loss account |  | 18,645 |  | 4,493
Shareholders' funds |  | 139,420 |  | 125,268
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 financial statements were approved by the board of directors on 31 March 2026 and were signed on its behalf by:
------------------------------- N Whiteley Director
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Happy Houses (NW) Ltd Notes to the Financial Statements For the year ended 30 September 2025
General Information Happy Houses (NW) Ltd is a private company, limited by shares, registered in England and Wales, registration number 09198485, registration address Flat 1, 8 South Road, Morecambe, Lancashire, LA4 5RA. 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) Going concern basis The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future. The directors have invested their own funds in the company to develop the investment property which has created a regular income stream for the company. Based on the above, the directors are confident that the company has the resources to continue in operational existence for the foreseeable future and so they continue to adopt the going concern basis of accounting when preparing the financial statements. Taxation The current taxation is based on the taxable profit or loss for the period. The taxable profit or loss may differ from that which is reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounting purposes. 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 taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for tax purposes compared to their treatment for accounting purposes. Deferred tax also includes the impact of any tax implications from movements in the fair value changes of investment properties. The deferred tax balance has not been discounted. Dividends Dividends that are deemed to have been voted and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. 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 basis given below. Land and buildings is made up of investment property.
Land and Buildings | 0% Straight Line
Investment properties Investment properties for which fair value can be reliably measured without undue cost or effort are measured at the fair value at each reporting date with changes in the fair value being recognised in profit and loss account. The accumulated fair value gain is taken to the fair value reserve together with any deferred tax implications and will only be transferred to retained earnings on the sale of an investment property. The methods and significant assumptions used to ascertain the fair value at the reporting date and the subsequent fair value movements are described below: Properties are valued using an open market valuation on a freehold basis, conducted annually by the director. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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 instruments included within these financial statements are valued at the transaction price applicable at the time of the transaction. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees The average number of persons given below includes directors: Average number of employees during the year was 4 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 01 October 2024 | 444,653 |  | 444,653
Additions | - |  | -
Disposals | - |  | -
Revaluations | 155,347 |  | 155,347
At 30 September 2025 | 600,000 |  | 600,000
Depreciation
At 01 October 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | - |  | -
Net book values
Closing balance as at 30 September 2025 | 600,000 |  | 600,000
Opening balance as at 01 October 2024 | 600,000 |  | 600,000
Investment property Land and buildings comprise of the company's investment property which has been valued by the directors and is considered to be a fair market value. The valuation is based on present market values.
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 3,554 |  | 1,101
Other Creditors | 427,656 |  | 444,390
| 431,210 |  | 445,491
5. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax - brought forward | 34,692 |  | 34,692
| 34,692 |  | 34,692
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
20 Letter class shares of £1.00 each | 20 |  | 20
| 120 |  | 120
7. | Special Reserves - Fair value reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Fair value reserves b/fwd | 120,655 |  | 120,655
| 120,655 |  | 120,655
Changes in fair value reserves Fair value reserves are attributable to the fair value changes in the investment property and are treated as non-distributable reserves. There are no changes to report for the current year (2024; none).
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