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Registration number: 08650316

Swindon Wildcats Hockey Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Swindon Wildcats Hockey Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Swindon Wildcats Hockey Ltd

Company Information

Directors | Mr S J Nell Mr R Firmin Mr A J Nell Ms L Bohane

Registered office | The Hockey Office Whitehill Way Swindon Wiltshire SN5 7DL

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Swindon Wildcats Hockey Ltd

(Registration number: 08650316)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 11,767 | 8,571
Current assets |  |  |
Stocks | 5 | 54,554 | 21,635
Debtors | 6 | 111,660 | 56,281
Cash at bank and in hand |  | 42,677 | 47,556
|  | 208,891 | 125,472
Creditors: Amounts falling due within one year | 7 | (251,076) | (172,974)
Net current liabilities |  | (42,185) | (47,502)
Total assets less current liabilities |  | (30,418) | (38,931)
Creditors: Amounts falling due after more than one year | 7 | (23,182) | (28,387)
Provisions for liabilities |  | (1,296) | 4,341
Net liabilities |  | (54,896) | (62,977)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (54,996) | (63,077)
Shareholders' deficit |  | (54,896) | (62,977)

Swindon Wildcats Hockey Ltd

(Registration number: 08650316)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 8 October 2025 and signed on its behalf by:

......................................... Mr S J Nell Director

Swindon Wildcats Hockey Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
The Hockey Office
Whitehill Way
Swindon
Wiltshire
SN5 7DL
England

These financial statements were authorised for issue by the Board on 8 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Swindon Wildcats Hockey Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 30% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Swindon Wildcats Hockey Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2024 - 22).

Swindon Wildcats Hockey Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 11,088 | 11,121 | 22,209
Additions | 6,568 | 458 | 7,026
At 30 April 2025 | 17,656 | 11,579 | 29,235
Depreciation
At 1 May 2024 | 8,355 | 5,283 | 13,638
Charge for the year | 2,571 | 1,259 | 3,830
At 30 April 2025 | 10,926 | 6,542 | 17,468
Carrying amount
At 30 April 2025 | 6,730 | 5,037 | 11,767
At 30 April 2024 | 2,733 | 5,838 | 8,571

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 54,554 | 21,635

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 83,932 | 45,322
Prepayments | 4,796 | 3,259
Other debtors | 22,932 | 7,700
| 111,660 | 56,281

Swindon Wildcats Hockey Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 5,215 | 5,980
Trade creditors |  | 56,983 | 44,884
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 9 | 367
Taxation and social security |  | 106,018 | 53,746
Accruals and deferred income |  | 37,030 | 19,552
Other creditors |  | 45,821 | 48,445
|  | 251,076 | 172,974

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 23,182 | 28,387

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 23,182 | 28,387