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REGISTERED NUMBER: 11153334 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2023 TO 31 DECEMBER 2023

FOR

OWL HOLDINGS LIMITED

OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OWL HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2023







DIRECTORS: Mrs J Carlin
Mr D A Carlin





REGISTERED OFFICE: Barn Owl Farm
1 Lodge Lane
Woodlinkin
Langley Mill
Nottinghamshire
NG16 4HH





REGISTERED NUMBER: 11153334 (England and Wales)

OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

BALANCE SHEET
31 DECEMBER 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 615,896 615,896
Investment property 5 757,120 757,120
1,373,016 1,373,016

CURRENT ASSETS
Debtors 6 12,592 12,575
Cash at bank and in hand 19,657 14,317
32,249 26,892
CREDITORS
Amounts falling due within one year 7 966,010 940,838
NET CURRENT LIABILITIES (933,761 ) (913,946 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

439,255

459,070

CREDITORS
Amounts falling due after more than one
year

8

406,704

431,959
NET ASSETS 32,551 27,111

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 32,451 27,011
SHAREHOLDERS' FUNDS 32,551 27,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:




Mr D A Carlin - Director



Mrs J Carlin - Director


OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2023


1. STATUTORY INFORMATION

Owl Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company is a parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Operating leases
Rental income from operating leases is credited to the Income Statement on a straight line basis over the lease term.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Comparative figures
The comparative figures are for the 12 month period of trading to 30 June 2023. The current figures represent a 6 month period of trading to 31 December 2023.

OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 31 December 2023 615,896
NET BOOK VALUE
At 31 December 2023 615,896
At 30 June 2023 615,896

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 31 December 2023 757,120
NET BOOK VALUE
At 31 December 2023 757,120
At 30 June 2023 757,120

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors 12,592 12,575

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 43,668 43,668
Trade creditors 45 -
Amounts owed to group undertakings 885,644 876,532
Taxation and social security 12,660 12,798
Other creditors 23,993 7,840
966,010 940,838

OWL HOLDINGS LIMITED (REGISTERED NUMBER: 11153334)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans 406,704 431,959

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalment 232,032 257,287
232,032 257,287

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2023
£    £   
Bank loans 450,372 475,627

Barclays Security Trustee Limited holds a fixed and floating charge over all the property and undertakings of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £    £   
100 Ordinary £1 100 100