For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Hipswing Entertainments Limited (Formerly Hipswing Events Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10, Oasis Business Park, Road One, Winsford Industrial Estate, Winsford, Cheshire, United Kingdom, CW7 3RY.

The financial statements cover the period from incorporation on 18 September 2024 to 30th April 2025, and are the first financial statements the company has prepared. As such, there are no comparative figures.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents amounts receivable for events and goods supplied net of VAT. Turnover is recognised at the point at which the events take place and amounts received in advance are included in creditors as deferred income.

Goodwill represents the acquisition of goodwill from the trading company Hipswing Holdings Limited. It has been fully amortised in the year.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The average monthly number of persons (including directors) employed by the company during the period was:

During the period 10 ordinary shares of £1 each were allotted and fully paid as par for cash consideration to provide additional working capital.

The parent company is Hipswing Holdings Limited, a company incorporated in England and Wales. The registered office of the parent company is Unit 10, Oasis Business Park, Road One, Winsford Industrial Park, Winsford, CW7 3RY.