Registrar

Registration number: 08034805

Braintree Hockey Club Limited

Contents

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

Braintree Hockey Club Limited

Company Information

Directors

M B Hanley K J Browning D R Bull F E Coulson A S Stopps (appointed 5 July 2025) D C B Malthouse (appointed 5 July 2025)

Registered office

The Four Releet Church Street Braintree Essex CM7 5LJ

Braintree Hockey Club Limited

(Registration number: 08034805)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	121,128	113,263
Current assets
Stocks	6	284	527
Debtors	7	9,230	9,997
Other financial assets	5	228,550	223,820
Cash at bank and in hand		21,000	25,369
		259,064	259,713
Creditors: Amounts falling due within one year	8	(9,188)	(9,551)
Net current assets		249,876	250,162
Net assets		371,004	363,425
Reserves
Retained earnings		371,004	363,425
Surplus		371,004	363,425

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 and 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 5 November 2025 and signed on its behalf by:
 

 

M B Hanley
Director

 

D R Bull
Director

Braintree Hockey Club 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 & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office, and the principal place of business, is: The Four Releet, Church Street, Braintree, Essex, CM7 5LJ.

These financial statements were authorised for issue by the Board on 5 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.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of subscriptions, income from hire and bar and other social income. Turnover is shown net of 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.

Other grants

A grant from England Hockey was treated as deferred income and credited over a period approximating to the useful life of the asset to which it relates.

Tax

As the Company is a Community Amateur Sports Club (CASC) it is eligible for tax exemptions, subject to its levels of income and the utilisation of any surpluses for qualifying purposes. Should either the specified income levels be breeched or surpluses used for non-qualifying purposes, then corporation tax would become due accordingly.

Deferred tax is recognised on temporary difference arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. However, as the Company is a CASC, deferred tax will only recognised if it is unable to take advantage of the available tax exemptions.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Braintree Hockey Club Limited

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

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	25% Reducing Balance
Clubhouse and Changing Rooms	4% Straight Line
Synthetic Playing Surface	10% Straight Line
Land	No Depreciation Charged

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

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.

Share capital

The Company has no share capital since it is limited by guarantee. The liability of members is £1.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 6).

Braintree Hockey Club Limited

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

4	Tangible assets

	Clubhouse and Changing Rooms £	Equipment  £	Land  £	Synthetic Playing Surface £	Total £
Cost or valuation
At 1 May 2024	33,774	29,506	45,000	78,835	187,115
Additions	-	25,836	-	-	25,836
At 30 April 2025	33,774	55,342	45,000	78,835	212,951
Depreciation
At 1 May 2024	7,932	20,393	-	45,526	73,851
Charge for the year	1,351	8,737	-	7,884	17,972
At 30 April 2025	9,283	29,130	-	53,410	91,823
Carrying amount
At 30 April 2025	24,491	26,212	45,000	25,425	121,128
At 30 April 2024	25,842	9,112	45,000	33,309	113,263

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Current financial assets
Cost or valuation
At 1 May 2024	223,820	223,820
Additions	4,730	4,730
At 30 April 2025	228,550	228,550
Carrying amount
At 30 April 2025	228,550	228,550

Braintree Hockey Club Limited

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

The current financial assets held at the balance sheet date are as follows:
 

Invested with	Investment held	Investment return
Hampshire Trust Bank	£85,000	4.22% per annum
United Trust Bank	£87,722	4.41% / 4.36% / 5.06% per annum
Shawbrook Bank	£52,266	4.27% / 5.03% per annum
Dudley Bank	£3,562	3.0% per annum

6

Stocks

	2025 £	2024 £
Stock	284	527

7

Debtors

	2025 £	2024 £
Trade debtors	7,255	8,647
Prepayments	293	294
Other debtors	1,682	1,056
	9,230	9,997

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	427
Trade creditors		1,018	194
Accruals and deferred income		8,170	8,930
		9,188	9,551

Braintree Hockey Club Limited

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

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	427