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REGISTERED NUMBER: SC405636 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Hockey Specialists Ltd.

Hockey Specialists Ltd. (Registered number: SC405636)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Hockey Specialists Ltd.

Company Information
for the Year Ended 31 December 2023







Director: Colin Gavin Hill



Registered office: 28 Wallneuk Road
Paisley
PA3 4BT



Registered number: SC405636 (Scotland)



Accountants: Total Accounting Ltd.
10 Moncrieff Street
Paisley
PA3 2BE



Bankers: The Royal Bank of Scotland
Paisley Chief Office
1 Moncrieff Street
Paisley
PA3 2AW

Hockey Specialists Ltd. (Registered number: SC405636)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
Fixed assets
Investments 4 703,500 703,500

Current assets
Debtors 5 989 989
Cash at bank 500 500
1,489 1,489
Creditors
Amounts falling due within one year 6 (2,998 ) (2,998 )
Net current liabilities (1,509 ) (1,509 )
Total assets less current liabilities 701,991 701,991

Capital and reserves
Called up share capital 1 1
Capital redemption reserve 1 1
Profit and loss account 701,989 701,989
701,991 701,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2024 and were signed by:





Colin Gavin Hill - Director


Hockey Specialists Ltd. (Registered number: SC405636)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

2. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Employees and directors

The average number of employees during the year was NIL (2022 - NIL).

4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 January 2023
and 31 December 2023 703,500
Net book value
At 31 December 2023 703,500
At 31 December 2022 703,500

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Gilmour Sports Limited
Registered office: 28 Wallneuk Road, Paisley, PA3 4BT
Nature of business: Supplier of goods, clothing and schoolwear.
%
Class of shares: holding
Ordinary 100.00

Hockey Specialists Ltd. (Registered number: SC405636)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. Fixed asset investments - continued

Schoolwear Made Easy Ltd.
Registered office: 28 Wallneuk Road, Paisley, PA3 4BT
Nature of business: Non trading company
%
Class of shares: holding
Ordinary 100.00

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Other debtors 989 989

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Amounts owed to group undertakings 2,998 2,998