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Registered number: 13725362 HAT TRICK (SQ) LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
HAT TRICK (SQ) LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
HAT TRICK (SQ) LIMITED REGISTERED NUMBER:13725362
STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
| Period ended 31 October | Period ended 31 December
| 2025 | 2024
Note | £ | £
Current assets |  |  |
Stocks | 4 | 3,766,883 | -
Debtors: amounts falling due within one year | 5 | 789,363 | 877,036
Cash at bank and in hand |  | 97,469 | 111,483
|  | 4,653,715 | 988,519
Current liabilities |  |  |
Creditors: amounts falling due within one year | 6 | (4,689,840) | (978,988)
Net (liabilities)/assets |  | (36,125) | 9,531
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Profit and loss account |  | (36,126) | 9,530
|  | (36,125) | 9,531
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2025.
A J Dugdale
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
HAT TRICK (SQ) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
Hat Trick (SQ) Limited is a private limited liability company incorporated in England and Wales with its principal place of business at 33 Oval Road, London, NW1 7EA and its registered office at 7 Savoy Court, London, WC2R 0EX. The principal activity of the Company is the creation of content for broadcast media. The Company's functional and presentational currency is £ Sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
At the Statement of Financial Position date the company had net liabilities amounting to £36,125. The directors have obtained assurance from the shareholders that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. Accordingly the accounts have been prepared on a going concern basis.
| 2.3 | Revenue
Turnover comprises income receivable in respect of television production, exclusive of Value Added Tax. Production turnover is recognised on the delivery of the related programme.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.5 | Work in progress
Project costs, carried forward under work in progress, represent costs incurred on project and are stated at the lower of cost and estimated net realisable value. Project costs are recognised on the delivery of the related programme. Page 2
HAT TRICK (SQ) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at the transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The Company had no employees other than the directors during the current and preceding year.
4. | Work in progress
|  |  |  |  | Period ended 31 October | Period ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Production costs | 3,766,883 | -
5. | Debtors
|  |  |  |  | Period ended 31 October | Period ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,400 | 50,015
| Other debtors | 370 | 59,249
| Prepayments and accrued income | - | 79,230
| Tax recoverable | 766,593 | 688,542
|  | 789,363 | 877,036
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HAT TRICK (SQ) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | Period ended 31 October | Period ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 54,639 | 22,280
| Amounts owed to group undertakings | 606,425 | 906,998
| Other taxation and social security | 264,868 | -
| Other creditors | - | 48
| Accruals and deferred income | 3,763,908 | 49,662
|  | 4,689,840 | 978,988
7. | Share capital
|  |  |  |  | Period ended 31 October | Period ended 31 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Related party transactions
| The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.
9. | Controlling party
The ultimate parent and controlling company is Hat Trick Holdings (2019) Limited, a company registered in England and Wales. Hat Trick Holdings (2019) Limited is the parent company of the largest and smallest group of which Hat Trick (SQ) Limited is a member and for which group financial statements are drawn up. Copies of the group financial statements are available from the Registrar of Companies, Crown Way, Maindy, Cardiff, CF14 3UZ. The directors regard J Mulville, a director of the Company, as the ultimate controlling party.
10. | Auditors' information
The auditors' report on the financial statements for the period ended 31 October 2025 was unqualified. The audit report was signed on 16 December 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.
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