Happy Whale Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 06948380 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2015

FOR

HAPPY WHALE LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

Miss L Matthews

REGISTERED OFFICE:

28 Church Croft

St Albans

Hertfordshire

AL4 0GH

REGISTERED NUMBER:

06948380 (England and Wales)

ACCOUNTANTS:

Philip Deane Accountancy Limited

Units 1 & 2, Field View

Baynards Green Business Park

Baynards Green

Nr Bicester

Oxfordshire

OX27 7SG

FIXED ASSETS

Intangible assets

2

-

-

Tangible assets

3

232

309

232

309

CURRENT ASSETS

Debtors

4,548

4,901

Cash at bank

15,789

12,918

20,337

17,819

CREDITORS

Amounts falling due within one year

(13,103

)

(11,550

)

NET CURRENT ASSETS

7,234

6,269

TOTAL ASSETS LESS CURRENT LIABILITIES

7,466

6,578

CAPITAL AND RESERVES

Called up share capital

4

100

100

Profit and loss account

7,366

6,478

SHAREHOLDERS' FUNDS

7,466

6,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 26 November 2015 and were signed by:

Miss L Matthews - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in

accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

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

-

25% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet date.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 July 2014

and 30 June 2015

35,000

AMORTISATION

At 1 July 2014

and 30 June 2015

35,000

NET BOOK VALUE

At 30 June 2015

-

At 30 June 2014

-

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 July 2014

and 30 June 2015

1,487

DEPRECIATION

At 1 July 2014

1,178

Charge for year

77

At 30 June 2015

1,255

NET BOOK VALUE

At 30 June 2015

232

At 30 June 2014

309

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.15

30.6.14

value:

£

£

100

Ordinary

£1

100

100