REGISTERED NUMBER: 13878698 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HAPPY HOMIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Padayachi

REGISTERED OFFICE:

79 Dalehouse Lane

Kenilworth

Warwickshire

CV8 2EP

REGISTERED NUMBER:

13878698 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Investment property

4

136,000

126,375

CURRENT ASSETS

Cash at bank

2,422

8,142

CREDITORS

Amounts falling due within one year

5

32,201

39,813

NET CURRENT LIABILITIES

(29,779

)

(31,671

)

TOTAL ASSETS LESS CURRENT LIABILITIES

106,221

94,704

CREDITORS

Amounts falling due after more than one year

6

(87,546

)

(87,596

)

PROVISIONS FOR LIABILITIES

(2,792

)

(963

)

NET ASSETS

15,883

6,145

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

8

11,904

4,108

Retained earnings

3,978

2,036

SHAREHOLDERS' FUNDS

15,883

6,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 June 2026 and were signed by:

N Padayachi - Director

1.	STATUTORY INFORMATION

Happy Homies Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

126,375

Revaluations

9,625

At 31 January 2026

136,000

NET BOOK VALUE

At 31 January 2026

136,000

At 31 January 2025

126,375

Fair value at 31 January 2026 is represented by:

£

Valuation in 2024

130,000

Valuation in 2025

(3,625

)

Valuation in 2026

9,625

136,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

121,304

121,304

Investment property was valued on an open market basis on 19 May 2026 by using current market comparisons .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

468

478

Other creditors

31,733

39,335

32,201

39,813

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

87,546

87,596

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

87,546

87,596

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

87,546

87,596

8.

RESERVES

Fair

value

reserve

£

At 1 February 2025

4,108

Movement in fair value

9,625

Deferred tax on fair value

(1,829

)

At 31 January 2026

11,904

9.	RELATED PARTY DISCLOSURES

At 31 January 2026 other creditors include loans made to the company by the director amounting to £30,977 (2025 £37,665). The loans are interest free with no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is N Padayachi.