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Company Registration No. 14664801 (England and Wales)
The Happy Shell Ltd Unaudited accounts for the year ended 28 February 2026
The Happy Shell Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Happy Shell Ltd Company Information for the year ended 28 February 2026
Director
Michelle Moss
Company Number
14664801 (England and Wales)
Registered Office
232 NEWPORT ROAD COWES PO31 8PE ENGLAND
- 3 -
The Happy Shell Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,282 
- 
Current assets
Cash at bank and in hand
7,902 
44,576 
Creditors: amounts falling due within one year
5
(7,572)
(15,713)
Net current assets
330 
28,863 
Net assets
1,612 
28,863 
Capital and reserves
Profit and loss account
1,612 
28,863 
Shareholders' funds
1,612 
28,863 
For the year ending 28 February 2026 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 May 2026 and were signed on its behalf by
Michelle Moss Director Company Registration No. 14664801
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The Happy Shell Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
The Happy Shell Ltd is a private company, limited by shares, registered in England and Wales, registration number 14664801. The registered office is 232 NEWPORT ROAD, COWES, PO31 8PE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
4 Years Straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2025
- 
Additions
1,399 
At 28 February 2026
1,399 
Depreciation
Charge for the year
117 
At 28 February 2026
117 
Net book value
At 28 February 2026
1,282 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
7,572 
18,915 
Other creditors
- 
(3,202)
7,572 
15,713 
- 5 -
The Happy Shell Ltd Notes to the Accounts for the year ended 28 February 2026
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -