Caseware UK (AP4) 2023.0.135 2023.0.135 2022-09-302022-09-30false02021-10-01No description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09225509 2021-10-01 2022-09-30 09225509 2020-10-01 2021-09-30 09225509 2022-09-30 09225509 2021-09-30 09225509 c:Director1 2021-10-01 2022-09-30 09225509 d:CopyrightsPatentsTrademarksServiceOperatingRights 2022-09-30 09225509 d:CopyrightsPatentsTrademarksServiceOperatingRights 2021-09-30 09225509 d:CurrentFinancialInstruments 2022-09-30 09225509 d:CurrentFinancialInstruments 2021-09-30 09225509 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 09225509 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 09225509 d:ShareCapital 2022-09-30 09225509 d:ShareCapital 2021-09-30 09225509 d:RetainedEarningsAccumulatedLosses 2022-09-30 09225509 d:RetainedEarningsAccumulatedLosses 2021-09-30 09225509 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-09-30 09225509 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2021-09-30 09225509 c:EntityNoLongerTradingButTradedInPast 2021-10-01 2022-09-30 09225509 c:FRS102 2021-10-01 2022-09-30 09225509 c:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 09225509 c:FullAccounts 2021-10-01 2022-09-30 09225509 c:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 iso4217:GBP xbrli:pure

Registered number: 09225509









HOCKEY TOTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2022

 
HOCKEY TOTS LIMITED
REGISTERED NUMBER: 09225509

BALANCE SHEET
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
-
10,647

Cash at bank and in hand
 6 
3,359
7,416

  
3,359
18,063

Creditors: amounts falling due within one year
 7 
(2,418)
(6,735)

Net current assets
  
 
 
941
 
 
11,328

Total assets less current liabilities
  
941
11,328

  

Net assets
  
941
11,328

Page 1

 
HOCKEY TOTS LIMITED
REGISTERED NUMBER: 09225509
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
841
11,228

  
941
11,328


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 September 2023.




Mark Andrew Alexander
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
HOCKEY TOTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


General information

Hockey Tots Limited  is a private company limited by shares. the company is incorporated in England and Wales, company number 09225509. The Company's registered office is located at 1 The Green, Richmond, Surrey TW9 1PL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company's shareholders have taken the decision to close the company. The company ceased trading on 30 September 2022. It is anticiaptated that an application to close the company will be made to Companies House in due course. The accounts have therefore been prepared on this basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 3

 
HOCKEY TOTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Statement of income and retained earnings if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.

Financial assets that are measured at cost and amortised cost are assessed at the end of each
Page 4

 
HOCKEY TOTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)


2.9
Financial instruments (continued)

reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2021 - 1).

Page 5

 
HOCKEY TOTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Intangible assets




Trademarks

£



Cost


At 1 October 2021
509



At 30 September 2022

509



Amortisation


At 1 October 2021
509



At 30 September 2022

509



Net book value



At 30 September 2022
-



At 30 September 2021
-




5.


Debtors

2022
2021
£
£


Trade debtors
-
6,300

Other debtors
-
4,347

-
10,647



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
3,360
7,416

3,360
7,416


Page 6

 
HOCKEY TOTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
1,116
1,115

Corporation tax
343
4,552

Accruals and deferred income
959
1,068

2,418
6,735



8.


Financial instruments

2022
2021
£
£

Financial assets


Financial assets measured at fair value through profit or loss
3,360
7,416



 
Page 7