HAPPY LITTLES PLAY COMPANY LTD

Company Registration Number
NI699198
(Northern Ireland)

Private limited company limited by shares
Registered office: Unit 3, Building 10 Central Park Mallusk, Newtownabbey, BT36 4FS, Northern Ireland

Audit Exempt Micro-Entity Accounts

For the Year Ended 31 July 2026

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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HAPPY LITTLES PLAY COMPANY LTD

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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HAPPY LITTLES PLAY COMPANY LTD

Balance sheet

As at 31 July 2026

2026
£		 2025
£
Fixed assets 13,402 13,651
 
Current assets 22,320 12,546
Creditors: amounts falling due within one year (37,314) (34,483)
Net current assets (liabilities) (14,994) (21,937)
Total assets less current liabilities (1,592) (8,286)
Creditors: amounts falling due after more than one year (79,413) (79,413)
 
Total net assets (liabilities) (81,005) (87,699)
 
Capital and reserves (81,005) (87,699)
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HAPPY LITTLES PLAY COMPANY LTD

Balance sheet continued

For the year ending 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 2 October 2026.

NESBITT, Jamie Edwin
Director

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HAPPY LITTLES PLAY COMPANY LTD

Notes to the Financial Statements

for the Year Ended 31 July 2026

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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HAPPY LITTLES PLAY COMPANY LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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HAPPY LITTLES PLAY COMPANY LTD

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 7

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

At the start of the year MCCULLOUGH, Carlene, a director, owed the company £1,498. During the year the company made an advance of £25,507 to MCCULLOUGH, Carlene, a director. The advance is interest-free. No guarantees were entered into on behalf of the directors.

Balance owed at the start of the year£1,498
Advanced during the year£25,507
Repaid during the year£11,470
Balance outstanding at the year end£15,535

£11,470 was repaid during the year, leaving £15,535 outstanding at the year end.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

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