2022-10-012023-09-302023-09-30false12193196THE HOY BAR 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THE HOY BAR LTD

Registered Number
12193196
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

THE HOY BAR LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

WELLS-YOUNG, Dominie Shirley Ann

Registered Address

2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

12193196 (England and Wales)
THE HOY BAR LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,4141,619
1,4141,619
Current assets
Stocks610,8002,500
Debtors763,37440,612
Cash at bank and on hand3,9551,620
78,12944,732
Creditors amounts falling due within one year8(93,013)(44,367)
Net current assets (liabilities)(14,884)365
Total assets less current liabilities(13,470)1,984
Net assets(13,470)1,984
Capital and reserves
Called up share capital22
Profit and loss account(13,472)1,982
Shareholders' funds(13,470)1,984
The financial statements were approved and authorised for issue by the Director on 18 October 2023, and are signed on its behalf by:
WELLS-YOUNG, Dominie Shirley Ann
Director
Registered Company No. 12193196
THE HOY BAR LTD
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year56
5.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 October 222,7492,749
Additions266266
At 30 September 233,0153,015
Depreciation and impairment
At 01 October 221,1301,130
Charge for year471471
At 30 September 231,6011,601
Net book value
At 30 September 231,4141,414
At 30 September 221,6191,619
6.Stocks

2023

2022

££
Finished goods10,8002,500
Total10,8002,500
7.Debtors

2023

2022

££
Other debtors46,94236,025
Deferred tax asset, debtors16,4324,587
Total63,37440,612
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,822690
Taxation and social security88,43643,572
Other creditors2,755105
Total93,01344,367
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.