2022-01-012022-12-312022-12-31false05690139HOODED OWLS LIMITED2023-10-1213300iso4217:GBPxbrli:pure056901392022-01-01056901392022-12-31056901392022-01-012022-12-31056901392021-01-01056901392021-12-31056901392021-01-012021-12-3105690139bus:SmallEntities2022-01-012022-12-3105690139bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3105690139bus:AbridgedAccounts2022-01-012022-12-3105690139bus:PrivateLimitedCompanyLtd2022-01-012022-12-3105690139core:WithinOneYear2022-12-3105690139core:AfterOneYear2022-12-3105690139core:WithinOneYear2021-12-3105690139core:AfterOneYear2021-12-3105690139core:ShareCapital2022-12-3105690139core:SharePremium2022-12-3105690139core:RevaluationReserve2022-12-3105690139core:OtherReservesSubtotal2022-12-3105690139core:RetainedEarningsAccumulatedLosses2022-12-3105690139core:ShareCapital2021-12-3105690139core:SharePremium2021-12-3105690139core:RevaluationReserve2021-12-3105690139core:OtherReservesSubtotal2021-12-3105690139core:RetainedEarningsAccumulatedLosses2021-12-3105690139core:LandBuildings2022-12-3105690139core:PlantMachinery2022-12-3105690139core:Vehicles2022-12-3105690139core:FurnitureFittings2022-12-3105690139core:OfficeEquipment2022-12-3105690139core:NetGoodwill2022-12-3105690139core:IntangibleAssetsOtherThanGoodwill2022-12-3105690139core:ListedExchangeTraded2022-12-3105690139core:UnlistedNon-exchangeTraded2022-12-3105690139core:LandBuildings2021-12-3105690139core:PlantMachinery2021-12-3105690139core:Vehicles2021-12-3105690139core:FurnitureFittings2021-12-3105690139core:OfficeEquipment2021-12-3105690139core:NetGoodwill2021-12-3105690139core:IntangibleAssetsOtherThanGoodwill2021-12-3105690139core:ListedExchangeTraded2021-12-3105690139core:UnlistedNon-exchangeTraded2021-12-3105690139core:LandBuildings2022-01-012022-12-3105690139core:PlantMachinery2022-01-012022-12-3105690139core:Vehicles2022-01-012022-12-3105690139core:FurnitureFittings2022-01-012022-12-3105690139core:OfficeEquipment2022-01-012022-12-3105690139core:NetGoodwill2022-01-012022-12-3105690139core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105690139core:ListedExchangeTraded2022-01-012022-12-3105690139core:UnlistedNon-exchangeTraded2022-01-012022-12-3105690139core:MoreThanFiveYears2022-01-012022-12-3105690139core:Non-currentFinancialInstruments2022-12-3105690139core:Non-currentFinancialInstruments2021-12-3105690139dpl:CostSales2022-01-012022-12-3105690139dpl:DistributionCosts2022-01-012022-12-3105690139core:LandBuildings2022-01-012022-12-3105690139core:PlantMachinery2022-01-012022-12-3105690139core:Vehicles2022-01-012022-12-3105690139core:FurnitureFittings2022-01-012022-12-3105690139core:OfficeEquipment2022-01-012022-12-3105690139dpl:AdministrativeExpenses2022-01-012022-12-3105690139core:NetGoodwill2022-01-012022-12-3105690139core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105690139dpl:GroupUndertakings2022-01-012022-12-3105690139dpl:ParticipatingInterests2022-01-012022-12-3105690139dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3105690139core:ListedExchangeTraded2022-01-012022-12-3105690139dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3105690139core:UnlistedNon-exchangeTraded2022-01-012022-12-3105690139dpl:CostSales2021-01-012021-12-3105690139dpl:DistributionCosts2021-01-012021-12-3105690139core:LandBuildings2021-01-012021-12-3105690139core:PlantMachinery2021-01-012021-12-3105690139core:Vehicles2021-01-012021-12-3105690139core:FurnitureFittings2021-01-012021-12-3105690139core:OfficeEquipment2021-01-012021-12-3105690139dpl:AdministrativeExpenses2021-01-012021-12-3105690139core:NetGoodwill2021-01-012021-12-3105690139core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3105690139dpl:GroupUndertakings2021-01-012021-12-3105690139dpl:ParticipatingInterests2021-01-012021-12-3105690139dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3105690139core:ListedExchangeTraded2021-01-012021-12-3105690139dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3105690139core:UnlistedNon-exchangeTraded2021-01-012021-12-3105690139core:NetGoodwill2022-12-3105690139core:IntangibleAssetsOtherThanGoodwill2022-12-3105690139core:LandBuildings2022-12-3105690139core:PlantMachinery2022-12-3105690139core:Vehicles2022-12-3105690139core:FurnitureFittings2022-12-3105690139core:OfficeEquipment2022-12-3105690139core:AfterOneYear2022-12-3105690139core:WithinOneYear2022-12-3105690139core:ListedExchangeTraded2022-12-3105690139core:UnlistedNon-exchangeTraded2022-12-3105690139core:ShareCapital2022-12-3105690139core:SharePremium2022-12-3105690139core:RevaluationReserve2022-12-3105690139core:OtherReservesSubtotal2022-12-3105690139core:RetainedEarningsAccumulatedLosses2022-12-3105690139core:NetGoodwill2021-12-3105690139core:IntangibleAssetsOtherThanGoodwill2021-12-3105690139core:LandBuildings2021-12-3105690139core:PlantMachinery2021-12-3105690139core:Vehicles2021-12-3105690139core:FurnitureFittings2021-12-3105690139core:OfficeEquipment2021-12-3105690139core:AfterOneYear2021-12-3105690139core:WithinOneYear2021-12-3105690139core:ListedExchangeTraded2021-12-3105690139core:UnlistedNon-exchangeTraded2021-12-3105690139core:ShareCapital2021-12-3105690139core:SharePremium2021-12-3105690139core:RevaluationReserve2021-12-3105690139core:OtherReservesSubtotal2021-12-3105690139core:RetainedEarningsAccumulatedLosses2021-12-3105690139core:NetGoodwill2021-01-0105690139core:IntangibleAssetsOtherThanGoodwill2021-01-0105690139core:LandBuildings2021-01-0105690139core:PlantMachinery2021-01-0105690139core:Vehicles2021-01-0105690139core:FurnitureFittings2021-01-0105690139core:OfficeEquipment2021-01-0105690139core:AfterOneYear2021-01-0105690139core:WithinOneYear2021-01-0105690139core:ListedExchangeTraded2021-01-0105690139core:UnlistedNon-exchangeTraded2021-01-0105690139core:ShareCapital2021-01-0105690139core:SharePremium2021-01-0105690139core:RevaluationReserve2021-01-0105690139core:OtherReservesSubtotal2021-01-0105690139core:RetainedEarningsAccumulatedLosses2021-01-0105690139core:AfterOneYear2022-01-012022-12-3105690139core:WithinOneYear2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:CostValuation2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3105690139core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3105690139core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3105690139core:Non-currentFinancialInstrumentscore:CostValuation2021-12-3105690139core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-3105690139core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-3105690139bus:Director12022-01-012022-12-31

HOODED OWLS LIMITED

Registered Number
05690139
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

HOODED OWLS LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Director

HOWIE, C

Registered Address

47 Roundwood Lane
Harpenden
AL5 3BP

Registered Number

05690139 (England and Wales)
HOODED OWLS LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets53,5812,351
3,5812,351
Current assets
Stocks36,29293,114
Debtors10,03620,161
Cash at bank and on hand42,76117,295
89,089130,570
Creditors amounts falling due within one year(23,577)(30,293)
Net current assets (liabilities)65,512100,277
Total assets less current liabilities69,093102,628
Creditors amounts falling due after one year(125,643)(90,747)
Net assets(56,550)11,881
Capital and reserves
Called up share capital5050
Profit and loss account(56,600)11,831
Shareholders' funds(56,550)11,881
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
HOWIE, C
Director
Registered Company No. 05690139
HOODED OWLS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

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:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Office Equipment4
Stocks policy
Inventories 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.
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

20222021
Average number of employees during the year64
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 225,662
Additions3,256
At 31 December 228,918
Depreciation and impairment
At 01 January 223,312
Charge for year2,025
At 31 December 225,337
Net book value
At 31 December 223,581
At 31 December 212,351