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Registered number: 13725362














HAT TRICK (SQ) LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

 
HAT TRICK (SQ) LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4

 
HAT TRICK (SQ) LIMITED
REGISTERED NUMBER:13725362

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

31 October
31 December
2024
2023
Note
£
£

Current assets
  

Work in progress
 4 
2,461,508
-

Debtors: amounts falling due within one year
 5 
800,971
192,338

Cash at bank and in hand
  
882,553
-

  
4,145,032
192,338

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(3,585,090)
(126,476)

Net assets
  
559,942
65,862


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
559,941
65,861

  
559,942
65,862


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 statement of comprehensive income 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 11 December 2024.




A J Dugdale
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
HAT TRICK (SQ) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Hat Trick (SQ) Limited is a private limited liability company incorporated in England and Wales with its principal place of business at 33 Oval Road, London, NW1 7EA and its registered office at 7 Savoy Court, London, WC2R 0EX. 
The principal activity of the Company is the creation of content for broadcast media.
The Company's functional and presentational currency is £ Sterling.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises income receivable in respect of television production, exclusive of Value Added Tax.
Production turnover is recognised on the delivery of the related programme.

 
2.3

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 reporting date in the countries where the Company operates and generates income.

 
2.4

Work in progress

Project costs, carried forward under work in progress, represent costs incurred on project and are stated at the lower of cost and estimated net realisable value.
 
Project costs are recognised on the delivery of the related programme.

 
2.5

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.6

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.

Page 2

 
HAT TRICK (SQ) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The Company had no employees other than the directors during the current and preceding year.



4.


Work in progress

31 October
31 December
2024
2023
£
£

Project costs
2,461,508
-



5.


Debtors

31 October
31 December
2024
2023
£
£

Trade debtors
1,800
-

Amounts owed by group undertakings
-
84,778

Other debtors
177,689
-

Tax recoverable
621,482
107,560

800,971
192,338



6.


Creditors: Amounts falling due within one year

31 October
31 December
2024
2023
£
£

Trade creditors
37,629
-

Amounts owed to group undertakings
1,485,363
-

Taxation and social security
1
1

Other creditors
48
-

Accruals and deferred income
2,062,049
126,475

3,585,090
126,476


Page 3

 
HAT TRICK (SQ) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

7.


Share capital

31 October
31 December
2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



8.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


9.


Controlling party

The ultimate parent and controlling company is Hat Trick Holdings (2019) Limited, a company registered in England and Wales. Hat Trick Holdings (2019) Limited is the parent company of the largest and smallest group of which Hat Trick (SQ) Limited is a member and for which group financial statements are drawn up. Copies of the group financial statements are available from the Registrar of Companies, Crown Way, Maindy, Cardiff, CF14 3UZ.
The directors regard J Mulville, a director of the Company, as the ultimate controlling party.


10.


Auditors' information

The auditors' report on the financial statements for the period ended 31 October 2024 was unqualified.

The audit report was signed on 11 December 2024 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 4