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2024-02-28 13903276 dpl-frs:DistributionCosts dpl-frs:Item11 2023-03-01 2024-02-28 13903276 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-03-01 2024-02-28 13903276 dpl-frs:Item12 2023-03-01 2024-02-28 13903276 dpl-frs:Item12 2023-02-28 13903276 dpl-frs:Item12 2024-02-28 13903276 dpl-frs:CostSales dpl-frs:Item12 2023-03-01 2024-02-28 13903276 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 13903276 dpl-frs:CostSales dpl-frs:Item12 2024-02-28 13903276 dpl-frs:DistributionCosts dpl-frs:Item12 2023-03-01 2024-02-28 13903276 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2023-03-01 2024-02-28 13903276 1 2023-03-01 2024-02-28 13903276 frs-countries:EnglandWales 2023-03-01 2024-02-28 13903276 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-08 13903276 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13903276 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13903276 frs-core:Non-currentFinancialInstruments 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2022-02-09 2023-02-28 13903276 frs-core:MotorVehicles 2022-02-08 13903276 frs-core:OtherResidualIntangibleAssets 2023-02-28 13903276 frs-core:OtherResidualIntangibleAssets 2022-02-09 2023-02-28 13903276 frs-core:OtherResidualIntangibleAssets 2022-02-08 13903276 frs-core:PlantMachinery 2023-02-28 13903276 frs-core:PlantMachinery 2022-02-09 2023-02-28 13903276 frs-core:PlantMachinery 2022-02-08 13903276 frs-core:Secured 2023-02-28 13903276 frs-core:Unsecured 2023-02-28 13903276 frs-core:WithinOneYear 2022-02-09 2023-02-28 13903276 frs-core:WithinOneYear 2023-02-28 13903276 frs-core:CapitalRedemptionReserve 2022-02-09 2023-02-28 13903276 frs-core:CapitalRedemptionReserve 2022-02-08 13903276 frs-core:CapitalRedemptionReserve 2023-02-28 13903276 frs-core:OtherReservesSubtotal 2022-02-09 2023-02-28 13903276 frs-core:OtherReservesSubtotal 2022-02-08 13903276 frs-core:OtherReservesSubtotal 2023-02-28 13903276 frs-core:RevaluationReserve 2022-02-09 2023-02-28 13903276 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2022-02-09 2023-02-28 13903276 frs-bus:PreferenceShareClass4 2022-02-08 13903276 frs-bus:PreferenceShareClass4 2023-02-28 13903276 frs-bus:PreferenceShareClass5 2022-02-09 2023-02-28 13903276 frs-bus:PreferenceShareClass5 2022-02-08 13903276 frs-bus:PreferenceShareClass5 2023-02-28 13903276 1 2022-02-09 2023-02-28 13903276 1 2023-02-28 13903276 1 2022-02-09 2023-02-28 13903276 frs-core:LeasedAssets 2022-02-09 2023-02-28 13903276 frs-core:OwnedAssets 2022-02-09 2023-02-28 13903276 frs-core:CurrencyRisk 2022-02-09 2023-02-28 13903276 frs-core:MarketRisk 2022-02-09 2023-02-28 13903276 frs-core:InterestRateRisk 2022-02-09 2023-02-28 13903276 frs-core:DeferredTaxation 2022-02-09 2023-02-28 13903276 frs-core:DeferredTaxation 2022-02-08 13903276 frs-core:DeferredTaxation 2023-02-28 13903276 frs-core:OtherProvisionsContingentLiabilities 2022-02-09 2023-02-28 13903276 frs-core:OtherProvisionsContingentLiabilities 2022-02-08 13903276 frs-core:OtherProvisionsContingentLiabilities 2023-02-28 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frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-09 2023-02-28 13903276 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-08 13903276 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-02-28 13903276 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-02-28 13903276 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-02-28 13903276 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-02-28 13903276 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-02-28 13903276 frs-core:Share-basedPaymentsDeferredTax 2023-02-28 13903276 frs-core:TaxCreditsDeferredTax 2023-02-28 13903276 frs-core:CostValuation 2022-02-08 13903276 frs-core:AdditionsToInvestments 2023-02-28 13903276 frs-core:DisposalsRepaymentsInvestments 2023-02-28 13903276 frs-core:RevaluationsIncreaseDecreaseInInvestments 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Registered number: 13903276
Heron Lounge IW Ltd
Financial Statements
For The Year Ended 28 February 2024
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Heron Lounge IW Ltd For The Year Ended 28 February 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Heron Lounge IW Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Heron Lounge IW Ltd , as a body, in accordance with the terms of our engagement letter dated 06 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of Heron Lounge IW Ltd and state those matters that we have agreed to state to the directors of Heron Lounge IW Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heron Lounge IW Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Heron Lounge IW Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Heron Lounge IW Ltd . You consider that Heron Lounge IW Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Heron Lounge IW Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20th March 2024
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Balance Sheet
Registered number: 13903276
28 February 2024 28 February 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,314 8,353
13,314 8,353
CURRENT ASSETS
Cash at bank and in hand 3,000 10,875
3,000 10,875
Creditors: Amounts Falling Due Within One Year (28,223 ) (23,679 )
NET CURRENT ASSETS (LIABILITIES) (25,223 ) (12,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,909 ) (4,451 )
NET LIABILITIES (11,909 ) (4,451 )
CAPITAL AND RESERVES
Called up share capital 5 101 101
Profit and Loss Account (12,010 ) (4,552 )
SHAREHOLDERS' FUNDS (11,909) (4,451)
Page 2
Page 3
For the year ending 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Denise Curry
Director
20th March 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Heron Lounge IW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13903276 . The registered office is 5 Holyrood Street, Newport , Isle of Wight, PO30 5AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2023 11,138
Additions 9,399
As at 28 February 2024 20,537
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 March 2023 2,785
Provided during the period 4,438
As at 28 February 2024 7,223
Net Book Value
As at 28 February 2024 13,314
As at 1 March 2023 8,353
5. Share Capital
28 February 2024 28 February 2023
Allotted, called up but not fully paid £ £
101 Ordinary Shares of £ 1.00 each 101 101
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