2023-11-082024-11-302024-11-30false15270379THE HOY BAR AND GRILL 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THE HOY BAR AND GRILL LTD

Registered Number
15270379
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2024

THE HOY BAR AND GRILL LTD
Company Information
for the period from 8 November 2023 to 30 November 2024

Director

YOUNG, Neil

Registered Address

4-6 Clacton Road
St Osyth
Clacton-On-Sea
CO16 8PA

Registered Number

15270379 (England and Wales)
THE HOY BAR AND GRILL LTD
Balance Sheet as at
30 November 2024

Notes

2024

£

£

Fixed assets
Tangible assets3426
426
Current assets
Stocks43,000
Debtors5-
Cash at bank and on hand1,028
4,028
Creditors amounts falling due within one year6(10,979)
Net current assets (liabilities)(6,951)
Total assets less current liabilities(6,525)
Net assets(6,525)
Capital and reserves
Called up share capital10
Profit and loss account(6,535)
Shareholders' funds(6,525)
The financial statements were approved and authorised for issue by the Director on 6 August 2025, and are signed on its behalf by:
YOUNG, Neil
Director
Registered Company No. 15270379
THE HOY BAR AND GRILL LTD
Notes to the Financial Statements
for the period ended 30 November 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The financial statements have been prepared on a going concern basis, despite total assets less current liabilities of £6,525. The director will continue to support the company over the next 12 months.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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
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:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year3
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions568568
At 30 November 24568568
Depreciation and impairment
Charge for year142142
At 30 November 24142142
Net book value
At 30 November 24426426
At 07 November 23--
4.Stocks

2024

£
Other stocks3,000
Total3,000
5.Debtors: amounts due within one year
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables428
Taxation and social security3,675
Other creditors6,876
Total10,979
7.Directors advances, credits and guarantees
Included within other creditors are amounts owed to the director of £5,031. No interest has been charged during the year.
8.Share capital
During the year 10 Ordinary £1 shares were issued in full at par.