2023-01-012023-12-312023-12-31false05690139HOODED OWLS 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HOODED OWLS LIMITED

Registered Number
05690139
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

HOODED OWLS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

HOWIE, C

Company Secretary

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 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets316,3453,581
16,3453,581
Current assets
Debtors31,33146,325
Cash at bank and on hand85,24942,649
116,58088,974
Creditors amounts falling due within one year(64,318)(23,741)
Net current assets (liabilities)52,26265,233
Total assets less current liabilities68,60768,814
Creditors amounts falling due after one year(165,322)(125,643)
Net assets(96,715)(56,829)
Capital and reserves
Called up share capital5050
Profit and loss account(96,765)(56,879)
Shareholders' funds(96,715)(56,829)
The financial statements were approved and authorised for issue by the Director on 18 September 2024, 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 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings5
Plant and machinery3
Fixtures and fittings3
Office Equipment3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year66
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 238,918
Additions16,406
At 31 December 2323,338
Depreciation and impairment
At 01 January 235,337
Charge for year3,642
At 31 December 236,993
Net book value
At 31 December 2316,345
At 31 December 223,581