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Registration number: 11071338

Hibou Blanc Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2024

image-name
 

Hibou Blanc Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Hibou Blanc Ltd

Company Information

Directors

Mr Stevie-Lee Pattinson

Mr Richard Anthony Nellis

Registered office

Lion House
Durham Road
Birtley
Chester Le Street
England
DH3 1LS

Accountants

Chuhan and Singh Partnership Limited
Chartered Accountants
81 Borough Road
Middlesbrough
TS1 3AA

 

Hibou Blanc Ltd

(Registration number: 11071338)
Balance Sheet as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

43,439

65,147

Current assets

 

Stocks

41,458

43,598

Debtors

5

103,996

131,618

Cash at bank and in hand

 

62,818

69,876

 

208,272

245,092

Creditors: Amounts falling due within one year

6

(606,752)

(814,896)

Net current liabilities

 

(398,480)

(569,804)

Net liabilities

 

(355,041)

(504,657)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(355,141)

(504,757)

Shareholders' deficit

 

(355,041)

(504,657)

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Hibou Blanc Ltd

(Registration number: 11071338)
Balance Sheet as at 31 January 2024 (continued)

Approved and authorised by the Board on 17 October 2024 and signed on its behalf by:
 

.........................................
Mr Stevie-Lee Pattinson
Director

.........................................
Mr Richard Anthony Nellis
Director

 

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lion House
Durham Road
Birtley
Chester Le Street
England
DH3 1LS

These financial statements were authorised for issue by the Board on 17 October 2024.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents licensed bar and restaurant income, excluding value added tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

 

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% straight line

Equipment

20% straight line

Stocks

Stocks are measured at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3

Staff numbers

The average number of persons employed by the company during the year amounted to 13 (2023 - 23).

 

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

4

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 February 2023

79,092

29,453

108,545

At 31 January 2024

79,092

29,453

108,545

Depreciation

At 1 February 2023

30,746

12,652

43,398

Charge for the year

15,818

5,890

21,708

At 31 January 2024

46,564

18,542

65,106

Carrying amount

At 31 January 2024

32,528

10,911

43,439

At 31 January 2023

48,346

16,801

65,147

5

Debtors

2024
£

2023
£

Prepayments

17,061

8,926

Other debtors

86,935

122,692

103,996

131,618

 

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024 (continued)

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

105,437

64,996

Amounts owed to group undertakings and undertakings in which the company has a participating interest

7

399,300

569,528

Taxation and social security

 

49,756

109,562

Accruals and deferred income

 

25,682

33,913

Other creditors

 

26,577

36,897

 

606,752

814,896

7

Related party transactions

Included in creditors is £399,300 (2023: £569,528) owed to the company's parent company; Viehard Limited.

During the year the company also paid management fees of £200,000 (2023: £200,000) to its parent company.
 

8

Controlling party

Viehard Limited (incorporated in England and Wales) is regarded by the directors as being the company's ultimate parent company. The company's registered office is Lion House, 400 Durham Road, Birtley, Co Durham, DH3 1LS.