2023-03-012024-02-292024-02-29false10619153HERRENGT LIMITED2024-10-10iso4217:GBPxbrli:pure106191532023-03-01106191532024-02-29106191532023-03-012024-02-29106191532022-03-01106191532023-02-28106191532022-03-012023-02-2810619153bus:SmallEntities2023-03-012024-02-2910619153bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2910619153bus:AbridgedAccounts2023-03-012024-02-2910619153bus:PrivateLimitedCompanyLtd2023-03-012024-02-2910619153core:WithinOneYear2024-02-2910619153core:AfterOneYear2024-02-2910619153core:WithinOneYear2023-02-2810619153core:AfterOneYear2023-02-2810619153core:ShareCapital2024-02-2910619153core:SharePremium2024-02-2910619153core:RevaluationReserve2024-02-2910619153core:OtherReservesSubtotal2024-02-2910619153core:RetainedEarningsAccumulatedLosses2024-02-2910619153core:ShareCapital2023-02-2810619153core:SharePremium2023-02-2810619153core:RevaluationReserve2023-02-2810619153core:OtherReservesSubtotal2023-02-2810619153core:RetainedEarningsAccumulatedLosses2023-02-2810619153core:LandBuildings2024-02-2910619153core:PlantMachinery2024-02-2910619153core:Vehicles2024-02-2910619153core:FurnitureFittings2024-02-2910619153core:OfficeEquipment2024-02-2910619153core:NetGoodwill2024-02-2910619153core:IntangibleAssetsOtherThanGoodwill2024-02-2910619153core:ListedExchangeTraded2024-02-2910619153core:UnlistedNon-exchangeTraded2024-02-2910619153core:LandBuildings2023-02-2810619153core:PlantMachinery2023-02-2810619153core:Vehicles2023-02-2810619153core:FurnitureFittings2023-02-2810619153core:OfficeEquipment2023-02-2810619153core:NetGoodwill2023-02-2810619153core:IntangibleAssetsOtherThanGoodwill2023-02-2810619153core:ListedExchangeTraded2023-02-2810619153core:UnlistedNon-exchangeTraded2023-02-2810619153core:LandBuildings2023-03-012024-02-2910619153core:PlantMachinery2023-03-012024-02-2910619153core:Vehicles2023-03-012024-02-2910619153core:FurnitureFittings2023-03-012024-02-2910619153core:OfficeEquipment2023-03-012024-02-2910619153core:NetGoodwill2023-03-012024-02-2910619153core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2910619153core:ListedExchangeTraded2023-03-012024-02-2910619153core:UnlistedNon-exchangeTraded2023-03-012024-02-2910619153core:MoreThanFiveYears2023-03-012024-02-2910619153core:Non-currentFinancialInstruments2024-02-2910619153core:Non-currentFinancialInstruments2023-02-2810619153dpl:CostSales2023-03-012024-02-2910619153dpl:DistributionCosts2023-03-012024-02-2910619153core:LandBuildings2023-03-012024-02-2910619153core:PlantMachinery2023-03-012024-02-2910619153core:Vehicles2023-03-012024-02-2910619153core:FurnitureFittings2023-03-012024-02-2910619153core:OfficeEquipment2023-03-012024-02-2910619153dpl:AdministrativeExpenses2023-03-012024-02-2910619153core:NetGoodwill2023-03-012024-02-2910619153core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2910619153dpl:GroupUndertakings2023-03-012024-02-2910619153dpl:ParticipatingInterests2023-03-012024-02-2910619153dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2910619153core:ListedExchangeTraded2023-03-012024-02-2910619153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2910619153core:UnlistedNon-exchangeTraded2023-03-012024-02-2910619153dpl:CostSales2022-03-012023-02-2810619153dpl:DistributionCosts2022-03-012023-02-2810619153core:LandBuildings2022-03-012023-02-2810619153core:PlantMachinery2022-03-012023-02-2810619153core:Vehicles2022-03-012023-02-2810619153core:FurnitureFittings2022-03-012023-02-2810619153core:OfficeEquipment2022-03-012023-02-2810619153dpl:AdministrativeExpenses2022-03-012023-02-2810619153core:NetGoodwill2022-03-012023-02-2810619153core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810619153dpl:GroupUndertakings2022-03-012023-02-2810619153dpl:ParticipatingInterests2022-03-012023-02-2810619153dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2810619153core:ListedExchangeTraded2022-03-012023-02-2810619153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2810619153core:UnlistedNon-exchangeTraded2022-03-012023-02-2810619153core:NetGoodwill2024-02-2910619153core:IntangibleAssetsOtherThanGoodwill2024-02-2910619153core:LandBuildings2024-02-2910619153core:PlantMachinery2024-02-2910619153core:Vehicles2024-02-2910619153core:FurnitureFittings2024-02-2910619153core:OfficeEquipment2024-02-2910619153core:AfterOneYear2024-02-2910619153core:WithinOneYear2024-02-2910619153core:ListedExchangeTraded2024-02-2910619153core:UnlistedNon-exchangeTraded2024-02-2910619153core:ShareCapital2024-02-2910619153core:SharePremium2024-02-2910619153core:RevaluationReserve2024-02-2910619153core:OtherReservesSubtotal2024-02-2910619153core:RetainedEarningsAccumulatedLosses2024-02-2910619153core:NetGoodwill2023-02-2810619153core:IntangibleAssetsOtherThanGoodwill2023-02-2810619153core:LandBuildings2023-02-2810619153core:PlantMachinery2023-02-2810619153core:Vehicles2023-02-2810619153core:FurnitureFittings2023-02-2810619153core:OfficeEquipment2023-02-2810619153core:AfterOneYear2023-02-2810619153core:WithinOneYear2023-02-2810619153core:Listed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HERRENGT LIMITED

Registered Number
10619153
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

HERRENGT LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

FRANCOIS, Aline
HERRENGT, Florian

Registered Address

Unit 6, City Business Centre
Lower Road
London
SE16 2XB

Registered Number

10619153 (England and Wales)
HERRENGT LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets311,800-
Tangible assets42,9373,200
14,7373,200
Current assets
Debtors-165
Cash at bank and on hand1,53940,692
1,53940,857
Creditors amounts falling due within one year(13,367)(37,455)
Net current assets (liabilities)(11,828)3,402
Total assets less current liabilities2,9096,602
Provisions for liabilities(558)(608)
Net assets2,3515,994
Capital and reserves
Called up share capital100100
Profit and loss account2,2515,894
Shareholders' funds2,3515,994
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2024, and are signed on its behalf by:
HERRENGT, Florian
Director
Registered Company No. 10619153
HERRENGT LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings3
Office Equipment2
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
Additions11,800
At 29 February 2411,800
Net book value
At 29 February 2411,800
At 28 February 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2315,689
Additions4,146
At 29 February 2419,835
Depreciation and impairment
At 01 March 2312,489
Charge for year4,409
At 29 February 2416,898
Net book value
At 29 February 242,937
At 28 February 233,200