HAPPY STOAT LIMITED

Registered Number
16119394
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

HAPPY STOAT LIMITED

Company Information
for the period from 5 December 2024 to 31 December 2025


Director	USHERENKO-FIALKOVA, Yana


Registered Address	C/O Eaccounts Limited Ground Floor, Cardigan House
	Enterprise Park, Castle Court
	Swansea
	SA7 9LA


Registered Number	16119394 (England and Wales)

HAPPY STOAT LIMITED

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		1,006
			1,006
Current assets
Debtors		4,808
Cash at bank and on hand		2,515
		7,323
Creditors amounts falling due within one year	4	(13,027)
Net current assets (liabilities)			(5,704)
Total assets less current liabilities			(4,698)
Net assets			(4,698)
Capital and reserves
Called up share capital			100
Profit and loss account			(4,798)
Shareholders' funds			(4,698)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 September 2026, and are signed on its behalf by:

USHERENKO-FIALKOVA, Yana
Director
Registered Company No. 16119394

HAPPY STOAT LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	1,177	1,177
At 31 December 25	1,177	1,177
Depreciation and impairment
Charge for year	171	171
At 31 December 25	171	171
Net book value
At 31 December 25	1,006	1,006
At 04 December 24	-	-

4.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	13,027
	Total	13,027