| Haiper Limited |
| Notes to the Accounts |
| for the period from 16 July 2021 to 31 July 2022 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2022 |
|
| Number |
|
|
|
Average number of persons employed by the company |
6 |
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2022 |
|
| £ |
|
|
|
Other debtors |
14,571 |
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2022 |
|
| £ |
|
|
|
Taxation and social security costs |
2,729 |
|
Other creditors |
7,250 |
|
|
|
|
|
|
9,979 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
Haiper Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
8 Cadence Way |
|
London |
|
E20 1LR |
