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
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
The Hooting Owl Distillery Ltd
Statement of financial position
as at 30 April 2024
Called up share capital not paid
(1,001)
(1,001)
Tangible assets
776,589
792,668
Inventories
104,882
98,693
Cash at bank and in hand
25,379
12,132
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
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
The Hooting Owl Distillery Ltd
Notes to the Accounts
for the year ended 30 April 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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
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
The Hooting Owl Distillery Ltd
Notes to the Accounts
for the year ended 30 April 2024
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
-
Trade creditors
123,480
51,119
Taxes and social security
19,457
31,656
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
8
Average number of employees
During the year the average number of employees was 2 (2023: 3).