Compary Reglstratlon No. 059350281England and Wal8s) HAPPY CHILD INTERNATIONAL ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 llWIMIWllll *AF5V4CFII" OW07r2026 COMPANIES H(YJSE A18
HAPPY CHILD INTERNATIONAL ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS Page Company informabon Oire¢tors' reFQrt Accountarts. rerK# stst8ftwnt of IrM8 and retsined e8mirwJ5 Stalennt ol financial poth.on Notes to the ¥¢¢xmts Detai*d profit and knss accnI
HAPPY CHILD INTERNATIONAL COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 Directors A Pinks John Hermg Jo30 Math"n82 da Crvz Christina Cc Jennie &Jllrvan Ev¢tyn Kangoya Secretary Mark A Pirths Company Number 0593S)28 (En*nd aThJ Wales) Registered OITi¢e 3 Bamston Green Bamston Dunn Essex CM6 1PH England
HAPPY CHILD INTERNATIONAL (COMPANY NO: 05935028 ENGLAND AND WALES) DIRECTORS. REPORT The directows present thwr reFMyt aThJ xcounts the year eY¥Je(131 t)ecember 2025. Oirectors The fdlowng dira¢tors Wd office (lurirg Ihe whL of Ihe peric(l.. Jrthn Doddrell Mark A Pin John Herring Joao Martinez da Cruz Christs"na Cortez Jennie Svllivan statement of directors. ponsIbIlItIeS Th¢ directors are respOlbIe for Frfeparing the reF4Yt and accounts n accord with appltsble law and wulalHxs. Company law requires the d1ClorS to prepare atUnts for each fincIal year. UThder that law, the directors have elected to prèpare the accounts in accordan w17th Unrted 'ngdOM Generalty Accepted A(xounting Practice {United Kingdom Accounting Standards and applicable w). company law the directots must N)t apwove the acc¢xmls unless they are satisfied that they give a true and fair wew of state ol affairs ol the ¢ompgny and of the fil or loss c4 the comparry f(ff Ihat period. In prep8ring thèsè accounts, the directors are required to.. - select suitat4e accouftbng poh.ues and ¥PFty Ihem . - make judgements and estimates11 are aSonable and wud¢nL" - prepare the accounts on wng eoncem basi5 it is inapwowiate to presume Ihat the company will conth.nue in IsIness. Thè directors a responsible for keepin9 adequats a¢tyJunbrJ records that a sufficAent to show and explain the company's transactions an(J ijisclose wth rea$04b[ accyrary at any tirne the finantial F<)sitth of the company and enablè Iham to ensu that the accounts comply wrth thè Companies AL12006. They arè aL resnsib for safeguarding the assets of ihÈ company and hence for taking reasollth 5tw¥ furthe prtion aNI detec1¥ oflwd and olher irregLdariti•s. Small Gompany provisions This report has been Ppad in acxxxtsan¢• wilh the speaal re]ats)g to smalb companies wrthin Part 15 of the Companies Act 26. Signed on behaifof the t4)wd of direcaLYS John Doddrell Director Approv8d by tha bjard on.. 22 Jun8 2026
CHARTERED CERTIFIED ACCOUNTANTS. REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HAPPY CHILD INTERNATIONAL FOR THE YEAR ENDED 31 DECEMBER 2025 In Order io assisl y¢yJ lo fvird your duties under the Cwanies 2c. we have wèpared for your approval th• accounts of Happy Child Intemational for the year erKJed 31 December 2025 as set oul on pages 6- 8 frryn the Companvs accounting rerAJrds and from Infoation and expJanat)ns you have given us. A3 a pfad&ng memt¢f firffl of the Assooatw)n of Chartered C0ftif Antants. we aro Sub to Its othical and othgr professional UireM9nts wthich afè delailed at hiwjlvh.aCCaobal.COmluk1enla)ut-UslIegU1ati0n1twk.htrnl This pt is made solety to the 808rf 01 (A"reclors of Hawy Chld IntematN)nal. as a ty. in accord•e wrfh the terms ol OUT engagement letter dated 1 Febry 2024. Our has bèèft ur•Jertèken sc4ety lo ppart for your approval thè accounts of Happy Child Intemat'onal and State those matter5 that we havg agreed to statg to the Board of Directors gf Happy Child Intemational, as a bYy, in this pOrt in acc4Yda8 Wbth the requirèrrents of Ihè Assottaii of Chartered Certffjied Accountants as detailed at http'.Ilwww.acc8global.rx)mlryrtenVdamlACCA Glob3VTechnicaVtaCVtechnaI-fattSh8Èi-163.pttV. To the fullest extent ennitted by law, we do not accepl or assuEre re5kKmsiblity lo any Olher than Happy Chd Inlemaliti and its Board of Directors as a body lor our work or for this report. li is your duty to ensuie that Happy Child lrtematwal has kept le •xounttng recd5 arrd to prepare statulory a¢¢ounts that give 8 true and fAir view ol thè aets. liabditW finanrAal posit and 108s of Happy Chikl In18mational. You consider that Happy Child Intemalknnal is exempt from the siabjtory wdit requ¥emenl year. We have not been instructed to cary LWt an audit u a Rview of of HaFVY Chld Inlematr)n*. For this reason. hav¥ not verified the ¥c¢ura¢y or MF¢tr ofth6 acc(wnbng r8C4yd5 or inf(wmaIK and eXF4analions you have given to us arb we do nol. therefore. 8xpr8&S 8ny rm the slat aco)uni Charte CertJ"fied Accounlants 22 June 2026
HAPPY CHILD INTERNATIONAL STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 Tumover Admirbisfrative eN)eThse$ 37.593 152.8771 61,849 (110,5951 Operating loss 115.284} 148.746} Interest receivable and Simar inwry 156 924 Lo$$ on ordinary activities before taxatlon 115.1281 147.822} Tax on loss on ordinary tIV6&S Loss for the finan¢i•l year 115,1281 147,8221 Rètained èamings at thè start of Ihg Loss forthe financial year DNidends 20.147 115.1281 67.969 147,8221 Retained eamings at the end of year 5.019 20.147
HAPPY CHILD INTERNATIONAL STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025 2025 2024 Nots$ Curr•Trt assets Cash at bank and In haTrJ 6.863 21.107 Credhors: amounts falling due within one ye•r 11,844) {9601 curyent ass•ts S.019 20.147 Net assets 5,019 20.147 Capllal and Ir•S Profft and kiss accthnt 5,019 20,147 Sharehold•rs' funds 5,019 20,147 For Ihe year eTrth"ng 31 December 2025 the company was entiued exem[7 from wjjil under secb.on 477 ofthe Companies Act 20C6 rg18b'r¥J to smal The momkn ha¥è wured thè et•71pany io obtsfrn an audit in accordanee wilh sedion 476 of the Compantes Act XQ6. and the WOPion ol aCc(ft Th•s• a¢e4wnts ha been Fwwed in a¢xY¥&)nce ¥hth wo¥kns appkcJle to C•mpar subj'ert to 8maU crynpanies, The finafic stat•m•nls *r• apwobyd by the Bosrd ol DWE5 and wthorised for issu• on 22 2026 and were SKJn8d on its behalf by John Dodtr Oirector
HAPPY CHILD INTERNATIONAL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 1 Statutory informatlon Happy Child Internat31 is a company. limrted by shares. registered in England and Wales. registrabon number 05935028. The regi51èred offM 13 3 Bamstcm Green. Bxmston. Dunffthv. Essex. CM6 1PH. Effl9nd. 2 Compllance wlth accountlng slandards Thg a¢¢ounts have been prepa tn 8cry)rdwKe rylh the prm¥Jns of FRS 102 secti IA Small Entities. There were no material departure5 from that Standard. 3 AGcounting policios The principa accountirvJ pol atlopted n the FKeparalion of the an081 slatempnts ar• out and have r•moinèd Ltn¢hangod frG¥n the w8vKJus Yr. and a150 have been r•nsi5fenty apF4ied wrfhin thg sarng accounts. Basls of preparatlon The accounts have been prepared Lmder the hislcrfical cost wweniw as nK•Jffj6d ty the re¥al of certain fixed assets. Presentatlon currency The ac£ounts are presente(I £ slethr#J. 4 Creditors: amounts falling due within 4)ne year 2025 2024 88nk l)ans and overdr8ft5 Accruals 764 960 960 5 Average number of employees During the yearlhe average nwnber o1•m0YS was O I24. 0).
HAPPY CHILD INTERNATIONAL DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 This Sthede doe5 not l¢Jrm part of statukny ae&iunts. 2025 2024 Turnover Sales 37,593 61.849 Adminlstrative •xpenses Wages and Salaries Staff training and hfaT8 Travel and subsbstence Rent TelhOne and fax Inlemel Postage Subscriptions Bank charges Insurance Donations Sundry expenses Acwuntancy fegs Advertising and PR 19.742 145 1,006 22,821 1,505 4,701 1.283 1.495 345 266 521 765 62.756 774 960 12.308 1,708 216 250 174 19.826 1.080 S.487 52,877 110,595 Operatlng loss 115.284) 148,746) Interest receivable Intest recwvat4e 156 924 Loss on ordlnary actlvltles befor• tsxatlon 115.128) 147.8221