Registration number: 03730185

The English Ice Hockey Association Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

The English Ice Hockey Association Limited

Company Information

Directors

Mr Alex John Flynn Mrs Faye Andrews Mrs Cornelia Elaine Raubal Mr Martin Peters Mr Duncan Vaughan Hough Mr Alan Peter Moutrey Mr Daniel David Smith Mrs Nancy Squires

Company secretary

Mrs Cornelia Elaine Raubal

Registered office

Ice Sheffield Coleridge Road Sheffield South Yorkshire S9 5DA

Auditors

Crossley & Davis Chartered Accountants Chartered Accountants and Registered Auditors Statutory auditor Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

The English Ice Hockey Association Limited

(Registration number: 03730185)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	9,179	13,617
Current assets
Debtors	6	122,829	179,201
Cash at bank and in hand		313,168	424,875
		435,997	604,076
Creditors: Amounts falling due within one year	7	(154,348)	(254,844)
Net current assets		281,649	349,232
Net assets		290,828	362,849
Reserves
Capital redemption reserve		39,833	39,833
Retained earnings		250,995	323,016
Surplus		290,828	362,849

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 28 November 2025 and signed on its behalf by:
 

......................................... Mr Duncan Vaughan Hough Director

The English Ice Hockey Association Limited

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

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
Ice Sheffield
Coleridge Road
Sheffield
South Yorkshire
S9 5DA
United Kingdom

These financial statements were authorised for issue by the Board on 28 November 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.

The English Ice Hockey Association Limited

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

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 28 November 2025 was P G C Riley, who signed for and on behalf of Crossley & Davis Chartered Accountants.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received during the year including registrations, affiliations, coaching, fines, sports grants and other miscellaneous sources of income.

The company generally recognises revenue when it is receivable at which point it can be reliably measured and economic benefit has then flowed to it.

In a limited number of instances, a debtors ledger is used and for these transactions, income is recognised on an accruals 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 tax on investment income at the current UK corporation tax rate.

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
Furniture and fittings	33% reducing balance

The English Ice Hockey Association Limited

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

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.

Costs, expenditures and creditors

The company accounts for its costs and expenditures when they are defrayed. Accrued costs and expenditures are not provided for save for those costs which are material and quantifiable at the year end. Similarly, the company does not account for expenditures defrayed which may pertain to obligations arising in future accounting periods.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

The English Ice Hockey Association Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 11).

4	Auditors' liability limitation agreement

The company entered into a liability limitation agreement with the auditor on 27th October 2020. The liability of the auditor in respect of any claim or claims made by the company is limited to £4,000,000 inclusive of interest and costs.

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2024	35,792	35,792
At 30 April 2025	35,792	35,792
Depreciation
At 1 May 2024	22,175	22,175
Charge for the year	4,438	4,438
At 30 April 2025	26,613	26,613
Carrying amount
At 30 April 2025	9,179	9,179
At 30 April 2024	13,617	13,617

6

Debtors

Current	2025 £	2024 £
Trade debtors	102,229	63,571
Prepayments	20,600	115,630
	122,829	179,201

The English Ice Hockey Association Limited

Notes to the 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	974	-
Trade creditors		107,504	74,580
Taxation and social security		11,919	11,223
Accruals and deferred income		21,300	157,289
Other creditors		12,651	11,752
		154,348	254,844

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	974	-