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Company Registration No. 11292451 (England and Wales)
The Hooting Owl Distillery Ltd Unaudited accounts for the year ended 30 April 2024
The Hooting Owl Distillery Ltd Unaudited accounts Contents
Page
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The Hooting Owl Distillery Ltd Company Information for the year ended 30 April 2024
Director
Dominic Oseman M'Benga
Company Number
11292451 (England and Wales)
Registered Office
The Owl And Cat Distillery & Gin Lounge 1 Rougier Street York YO1 6HZ United Kingdom
Accountants
Henderson & Co Accountants 1A Greencastle Street Kilkeel Down BT344BH
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The Hooting Owl Distillery Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
(1,001)
(1,001)
Fixed assets
Tangible assets
776,589 
792,668 
Current assets
Inventories
104,882 
98,693 
Debtors
100,277 
142,017 
Cash at bank and in hand
25,379 
12,132 
230,538 
252,842 
Creditors: amounts falling due within one year
(148,034)
(84,373)
Net current assets
82,504 
168,469 
Total assets less current liabilities
858,092 
960,136 
Creditors: amounts falling due after more than one year
(748,210)
(776,057)
Net assets
109,882 
184,079 
Capital and reserves
Profit and loss account
109,882 
184,079 
Shareholders' funds
109,882 
184,079 
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 March 2025 and were signed on its behalf by
Dominic Oseman M'Benga Director Company Registration No. 11292451
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The Hooting Owl Distillery Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
The Hooting Owl Distillery Ltd is a private company, limited by shares, registered in England and Wales, registration number 11292451. The registered office is The Owl And Cat Distillery & Gin Lounge, 1 Rougier Street, York, YO1 6HZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
680,344 
176,952 
7,091 
7,613 
593 
872,593 
Additions
- 
- 
25,305 
- 
- 
25,305 
At 30 April 2024
680,344 
176,952 
32,396 
7,613 
593 
897,898 
Depreciation
At 1 May 2023
- 
73,557 
3,529 
2,548 
291 
79,925 
Charge for the year
- 
35,390 
4,370 
1,523 
101 
41,384 
At 30 April 2024
- 
108,947 
7,899 
4,071 
392 
121,309 
Net book value
At 30 April 2024
680,344 
68,005 
24,497 
3,542 
201 
776,589 
At 30 April 2023
680,344 
103,395 
3,562 
5,065 
302 
792,668 
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The Hooting Owl Distillery Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
100,277 
142,017 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,008 
- 
VAT
2,089 
1,598 
Trade creditors
123,480 
51,119 
Taxes and social security
19,457 
31,656 
148,034 
84,373 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
447,066 
209,645 
Loans from directors
301,144 
566,412 
748,210 
776,057 
8
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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