2022-09-012023-08-312023-08-31false12811074HEY LOW LTD2023-11-2874100iso4217:GBPxbrli:pure128110742022-09-01128110742023-08-31128110742022-09-012023-08-31128110742021-09-01128110742022-08-31128110742021-09-012022-08-3112811074bus:SmallEntities2022-09-012023-08-3112811074bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3112811074bus:FullAccounts2022-09-012023-08-3112811074bus:PrivateLimitedCompanyLtd2022-09-012023-08-3112811074core:WithinOneYear2023-08-3112811074core:AfterOneYear2023-08-3112811074core:WithinOneYear2022-08-3112811074core:AfterOneYear2022-08-3112811074core:ShareCapital2023-08-3112811074core:SharePremium2023-08-3112811074core:RevaluationReserve2023-08-3112811074core:OtherReservesSubtotal2023-08-3112811074core:RetainedEarningsAccumulatedLosses2023-08-3112811074core:ShareCapital2022-08-3112811074core:SharePremium2022-08-3112811074core:RevaluationReserve2022-08-3112811074core:OtherReservesSubtotal2022-08-3112811074core:RetainedEarningsAccumulatedLosses2022-08-3112811074core:LandBuildings2023-08-3112811074core:PlantMachinery2023-08-3112811074core:Vehicles2023-08-3112811074core:FurnitureFittings2023-08-3112811074core:OfficeEquipment2023-08-3112811074core:NetGoodwill2023-08-3112811074core:IntangibleAssetsOtherThanGoodwill2023-08-3112811074core:ListedExchangeTraded2023-08-3112811074core:UnlistedNon-exchangeTraded2023-08-3112811074core:LandBuildings2022-08-3112811074core:PlantMachinery2022-08-3112811074core:Vehicles2022-08-3112811074core:FurnitureFittings2022-08-3112811074core:OfficeEquipment2022-08-3112811074core:NetGoodwill2022-08-3112811074core:IntangibleAssetsOtherThanGoodwill2022-08-3112811074core:ListedExchangeTraded2022-08-3112811074core:UnlistedNon-exchangeTraded2022-08-3112811074core:LandBuildings2022-09-012023-08-3112811074core:PlantMachinery2022-09-012023-08-3112811074core:Vehicles2022-09-012023-08-3112811074core:FurnitureFittings2022-09-012023-08-3112811074core:OfficeEquipment2022-09-012023-08-3112811074core:NetGoodwill2022-09-012023-08-3112811074core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112811074core:ListedExchangeTraded2022-09-012023-08-3112811074core:UnlistedNon-exchangeTraded2022-09-012023-08-3112811074core:MoreThanFiveYears2022-09-012023-08-3112811074core:Non-currentFinancialInstruments2023-08-3112811074core:Non-currentFinancialInstruments2022-08-3112811074dpl:CostSales2022-09-012023-08-3112811074dpl:DistributionCosts2022-09-012023-08-3112811074core:LandBuildings2022-09-012023-08-3112811074core:PlantMachinery2022-09-012023-08-3112811074core:Vehicles2022-09-012023-08-3112811074core:FurnitureFittings2022-09-012023-08-3112811074core:OfficeEquipment2022-09-012023-08-3112811074dpl:AdministrativeExpenses2022-09-012023-08-3112811074core:NetGoodwill2022-09-012023-08-3112811074core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112811074dpl:GroupUndertakings2022-09-012023-08-3112811074dpl:ParticipatingInterests2022-09-012023-08-3112811074dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112811074core:ListedExchangeTraded2022-09-012023-08-3112811074dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112811074core:UnlistedNon-exchangeTraded2022-09-012023-08-3112811074dpl:CostSales2021-09-012022-08-3112811074dpl:DistributionCosts2021-09-012022-08-3112811074core:LandBuildings2021-09-012022-08-3112811074core:PlantMachinery2021-09-012022-08-3112811074core:Vehicles2021-09-012022-08-3112811074core:FurnitureFittings2021-09-012022-08-3112811074core:OfficeEquipment2021-09-012022-08-3112811074dpl:AdministrativeExpenses2021-09-012022-08-3112811074core:NetGoodwill2021-09-012022-08-3112811074core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3112811074dpl:GroupUndertakings2021-09-012022-08-3112811074dpl:ParticipatingInterests2021-09-012022-08-3112811074dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3112811074core:ListedExchangeTraded2021-09-012022-08-3112811074dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3112811074core:UnlistedNon-exchangeTraded2021-09-012022-08-3112811074core:NetGoodwill2023-08-3112811074core:IntangibleAssetsOtherThanGoodwill2023-08-3112811074core:LandBuildings2023-08-3112811074core:PlantMachinery2023-08-3112811074core:Vehicles2023-08-3112811074core:FurnitureFittings2023-08-3112811074core:OfficeEquipment2023-08-3112811074core:AfterOneYear2023-08-3112811074core:WithinOneYear2023-08-3112811074core:ListedExchangeTraded2023-08-3112811074core:UnlistedNon-exchangeTraded2023-08-3112811074core:ShareCapital2023-08-3112811074core:SharePremium2023-08-3112811074core:RevaluationReserve2023-08-3112811074core:OtherReservesSubtotal2023-08-3112811074core:RetainedEarningsAccumulatedLosses2023-08-3112811074core:NetGoodwill2022-08-3112811074core:IntangibleAssetsOtherThanGoodwill2022-08-3112811074core:LandBuildings2022-08-3112811074core:PlantMachinery2022-08-3112811074core:Vehicles2022-08-3112811074core:FurnitureFittings2022-08-3112811074core:OfficeEquipment2022-08-3112811074core:AfterOneYear2022-08-3112811074core:WithinOneYear2022-08-3112811074core:ListedExc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HEY LOW LTD

Registered Number
12811074
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

HEY LOW LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Nicolas Paries

Registered Address

71-75 Shelton Street
London
WC2H 9JQ

Registered Number

12811074 (England and Wales)
HEY LOW LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Current assets
Cash at bank and on hand31,30010,879
31,30010,879
Creditors amounts falling due within one year5(15,322)(10,429)
Net current assets (liabilities)15,978450
Total assets less current liabilities15,978450
Net assets15,978450
Capital and reserves
Profit and loss account15,978450
Shareholders' funds15,978450
The financial statements were approved and authorised for issue by the Director on 28 November 2023, and are signed on its behalf by:
Nicolas Paries
Director
Registered Company No. 12811074
HEY LOW LTD
Notes to the Financial Statements
for the year ended 31 August 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
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.
4.Employee information

20232022
Average number of employees during the year00
5.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,850-
Taxation and social security8,4493,343
Other creditors5,0236,521
Accrued liabilities and deferred income-565
Total15,32210,429
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.