Happy Panda Consultancy Ltd

Happy Panda Consultancy Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	14,121	17,872
Investments	4	1	1
		14,122	17,873
Current assets
Debtors		29,484	38,874
Cash at bank and in hand		3,497	21,885
		32,981	60,759
Creditors: amount falling due within one year		(75,662)	(92,061)
Net current assets		(42,681)	(31,302)

Total assets less current liabilities		(28,559)	(13,429)
Accruals and deferred income		0	(1,200)
Net assets		(28,559)	(14,629)

Capital and reserves
Called up share capital	5	2	2
Profit and loss account		(28,561)	(14,631)
Shareholders' funds		(28,559)	(14,629)

For the year ended 31 August 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 January 2026 and were signed on its behalf by:

-------------------------------
Markos Pandazis
Director

Happy Panda Consultancy Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Happy Panda Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09156757, registration address 4 Brookdale Road, Bramhall, Stockport, SK7 2NW.

The presentation currency is £ sterling.

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 following basis:

Plant and machinery & Computer Equipment & Motor vehicle

SLM - 3 Years , 4 years & 5 years

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and machinery etc	Total
	£	£
At 01 September 2024	35,217	35,217
Additions	850	850
Disposals	-	-
At 31 August 2025	36,067	36,067
Depreciation
At 01 September 2024	17,345	17,345
Charge for year	4,601	4,601
On disposals	-	-
At 31 August 2025	21,946	21,946
Net book values
Closing balance as at 31 August 2025	14,121	14,121
Opening balance as at 01 September 2024	17,872	17,872

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 September 2024	1	1
Additions	-	-
Disposals	-	-
At 31 August 2025	1	1

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

Registered Number: 09156757
England and Wales
HAPPY PANDA CONSULTANCY LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025