Hibou Blanc Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

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 Accountants81 Borough Road Middlesbrough TS1 3AA

Hibou Blanc Ltd

(Registration number: 11071338)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	44,754	43,439
Current assets
Stocks		39,181	41,458
Debtors	5	68,850	103,996
Cash at bank and in hand		108,229	62,818
		216,260	208,272
Creditors: Amounts falling due within one year	6	(512,655)	(606,752)
Net current liabilities		(296,395)	(398,480)
Net liabilities		(251,641)	(355,041)
Capital and reserves
Called up share capital		100	100
Retained earnings		(251,741)	(355,141)
Shareholders' deficit		(251,641)	(355,041)

For the financial year ending 31 January 2025 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 and 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.

Approved and authorised by the Board on 30 October 2025 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 2025

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 30 October 2025.

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.

Going concern

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 2025 (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 (2024 - 13).

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 February 2024	79,093	29,453	108,546
Additions	26,807	-	26,807
At 31 January 2025	105,900	29,453	135,353
Depreciation
At 1 February 2024	46,567	18,541	65,108
Charge for the year	19,847	5,644	25,491
At 31 January 2025	66,414	24,185	90,599
Carrying amount
At 31 January 2025	39,486	5,268	44,754
At 31 January 2024	32,528	10,911	43,439

5

Debtors

	2025 £	2024 £
Prepayments	12,925	17,061
Other debtors	55,925	86,935
	68,850	103,996

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		75,513	105,437
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	251,670	399,300
Taxation and social security		108,483	49,756
Accruals and deferred income		35,860	25,682
Other creditors		41,129	26,577
		512,655	606,752

7	Related party transactions

Included in creditors is £251,670 (2024: £399,300) owed to the company's parent company; Viehard Limited.

During the year the company also paid management fees of £235,000 (2024: £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.