REGISTERED NUMBER: 08324698 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HAPPY NEST LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

Dr C M S Wong BDS, M MED SCI, D.

Mrs N Tassontes BDS, M MED SCI

REGISTERED OFFICE:

4 Charleston Close

Sale

Manchester

M33 4US

REGISTERED NUMBER:

08324698 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

155

271

Investments

5

27

-

182

271

CURRENT ASSETS

Debtors

6

8,558

82,546

Cash at bank

55,018

64,168

63,576

146,714

CREDITORS

Amounts falling due within one year

7

71,386

98,845

NET CURRENT (LIABILITIES)/ASSETS

(7,810

)

47,869

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,628

)

48,140

PROVISIONS FOR LIABILITIES

8

39

51

NET (LIABILITIES)/ASSETS

(7,667

)

48,089

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

(7,677

)

48,079

SHAREHOLDERS' FUNDS

(7,667

)

48,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Dr C M S Wong BDS, M MED SCI, D. - Director

1.	STATUTORY INFORMATION

Happy Nest Limited 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.

Going Concern

During the year the company met its working capital requirements through financial assistance provided by the company's directors. The directors have indicated that they will continue to provide the financial support considered necessary and have no intention of withdrawing their support until the company has improved its position. The directors consider that with their continued support and a significant improvement in trading conditions the company will return to profitability and will continue in operational existence for the foreseeable future. On this basis the directors are of the opinion that it is appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover represents the total amount receivable by the company for services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

349

DEPRECIATION

At 1 January 2025

78

Charge for year

116

At 31 December 2025

194

NET BOOK VALUE

At 31 December 2025

155

At 31 December 2024

271

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

27

At 31 December 2025

27

NET BOOK VALUE

At 31 December 2025

27

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,843

1,583

Other debtors

6,715

80,963

8,558

82,546

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

611

44

Other creditors

70,775

98,801

71,386

98,845

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

39

51

Deferred

tax

£

Balance at 1 January 2025

51

Credit to Statement of Income and Retained Earnings during year

(12

)

Balance at 31 December 2025

39

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10