Registration number: 13335117

Leeds Ice Hockey Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Leeds Ice Hockey Ltd

Company Information

Director

Mr S J Nell

Registered office

39 Moresby Close Westlea Swindon Wiltshire SN5 7BX

Accountants

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

Leeds Ice Hockey Ltd

(Registration number: 13335117)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	890	1,017
Tangible assets	5	5,272	3,723
		6,162	4,740
Current assets
Stocks	6	11,390	13,000
Debtors	7	105,923	78,358
Cash at bank and in hand		93,952	79,173
		211,265	170,531
Creditors: Amounts falling due within one year	8	(236,357)	(173,968)
Net current liabilities		(25,092)	(3,437)
Total assets less current liabilities		(18,930)	1,303
Provisions for liabilities		(1,094)	(707)
Net (liabilities)/assets		(20,024)	596
Capital and reserves
Called up share capital		2	2
Retained earnings		(20,026)	594
Shareholders' (deficit)/funds		(20,024)	596

Leeds Ice Hockey Ltd

(Registration number: 13335117)
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.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 October 2025
 

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

Leeds Ice 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:
39 Moresby Close
Westlea
Swindon
Wiltshire
SN5 7BX
England

These financial statements were authorised for issue by the director 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Leeds Ice Hockey Ltd

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

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.

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
Computer Equipment	30% Reducing Balance
Office Equipment	30% Reducing Balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer Software	10% Straight Line

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.

Leeds Ice Hockey Ltd

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

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.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Leeds Ice Hockey Ltd

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 23 (2024 - 23).

Leeds Ice Hockey Ltd

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

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 May 2024	1,272	1,272
At 30 April 2025	1,272	1,272
Amortisation
At 1 May 2024	255	255
Amortisation charge	127	127
At 30 April 2025	382	382
Carrying amount
At 30 April 2025	890	890
At 30 April 2024	1,017	1,017

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	5,405	5,405
Additions	3,809	3,809
At 30 April 2025	9,214	9,214
Depreciation
At 1 May 2024	1,682	1,682
Charge for the year	2,260	2,260
At 30 April 2025	3,942	3,942
Carrying amount
At 30 April 2025	5,272	5,272
At 30 April 2024	3,723	3,723

Leeds Ice Hockey Ltd

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

6

Stocks

	2025 £	2024 £
Other inventories	11,390	13,000

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		33,647	22,716
Amounts owed by related parties		47,285	47,500
Prepayments		5,627	-
Other debtors		19,364	8,142
		105,923	78,358

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	53,197	38,712
Taxation and social security	79,980	54,560
Accruals and deferred income	91,347	71,755
Other creditors	11,833	8,941
	236,357	173,968