Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08326197 Mr Ravindranath Narayanswami iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08326197 2024-12-31 08326197 2025-12-31 08326197 2025-01-01 2025-12-31 08326197 frs-core:CurrentFinancialInstruments 2025-12-31 08326197 frs-core:PlantMachinery 2025-12-31 08326197 frs-core:PlantMachinery 2025-01-01 2025-12-31 08326197 frs-core:PlantMachinery 2024-12-31 08326197 frs-core:ShareCapital 2025-12-31 08326197 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08326197 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08326197 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08326197 frs-bus:SmallEntities 2025-01-01 2025-12-31 08326197 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08326197 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08326197 frs-bus:Director1 2025-01-01 2025-12-31 08326197 frs-countries:EnglandWales 2025-01-01 2025-12-31 08326197 2023-12-31 08326197 2024-12-31 08326197 2024-01-01 2024-12-31 08326197 frs-core:CurrentFinancialInstruments 2024-12-31 08326197 frs-core:ShareCapital 2024-12-31 08326197 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08326197
Happy Robot Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Quest Accounting Services Limited
Suite 106, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1BP
Happy Robot Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Happy Robot Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Happy Robot Limited for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Happy Robot Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Happy Robot Limited and state those matters that we have agreed to state to the director of Happy Robot Limited in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Happy Robot Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Happy Robot Limited . You consider that Happy Robot Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Happy Robot Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Quest Accounting Services Ltd
14th May 2026

Quest Accounting Services Limited
Suite 106, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1BP
Page 1
Page 2
Happy Robot Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08326197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 5 | 360 |  | - |
Cash at bank and in hand |  | 6,318 |  | 2,727 |
|  | 6,678 |  | 2,727 |
Creditors: Amounts Falling Due Within One Year | 6 | (52,251 ) |  | (48,117 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (45,573 ) |  | (45,390 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (45,573 ) |  | (45,390 )
NET LIABILITIES |  |  | (45,573 ) |  | (45,390 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | (45,583 ) |  | (45,400 )
SHAREHOLDERS' FUNDS |  |  | (45,573) |  | (45,390)

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ravindranath Narayanswami Director
14th May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Happy Robot Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Happy Robot Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08326197 . The registered office is 29 Garden Close, Ashford, Middlesex, TW15 1LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 4 Years Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 2,098
As at 31 December 2025 | 2,098
Depreciation
As at 1 January 2025 | 2,098
As at 31 December 2025 | 2,098
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 3
Page 4
Happy Robot Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 360 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 112 |  | -
Director's loan account | 52,139 |  | 48,117
| 52,251 |  | 48,117

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Related Party Transactions
At the balance sheet date, the company owed £52,139 to its directors (2024: £48117). This loan is unsecured, interest free and repayable on demand.
Page 4