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 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	66,822	44,754
Current assets
Stocks		38,823	39,181
Debtors	5	45,400	68,850
Cash at bank and in hand		58,370	108,229
		142,593	216,260
Creditors: Amounts falling due within one year	6	(344,013)	(512,655)
Net current liabilities		(201,420)	(296,395)
Net liabilities		(134,598)	(251,641)
Capital and reserves
Called up share capital		100	100
Retained earnings		(134,698)	(251,741)
Shareholders' deficit		(134,598)	(251,641)

For the financial year ending 31 January 2026 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 2026 and signed on its behalf by:
 

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

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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 2026.

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 2026 (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 23 (2025 - 13).

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	105,900	29,453	135,353
Additions	48,812	7,000	55,812
At 31 January 2026	154,712	36,453	191,165
Depreciation
At 1 February 2025	66,413	24,184	90,597
Charge for the year	29,609	4,137	33,746
At 31 January 2026	96,022	28,321	124,343
Carrying amount
At 31 January 2026	58,690	8,132	66,822
At 31 January 2025	39,486	5,268	44,754

5

Debtors

	2026 £	2025 £
Prepayments	16,929	12,925
Other debtors	28,471	55,925
	45,400	68,850

Hibou Blanc Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		77,952	75,513
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	140,902	251,670
Taxation and social security		58,553	108,483
Accruals and deferred income		44,753	35,860
Other creditors		21,853	41,129
		344,013	512,655

7	Related party transactions

Included in creditors is £140,902 (2025: £251,670) owed to the company's parent company; Viehard Limited.

During the year the company also paid management fees of £276,000 (2025: £235,000) 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.