Company registration number SC216244 (Scotland)
SHU EVENTS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SHU EVENTS LTD.
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SHU EVENTS LTD.
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
2,033
3,663
Cash at bank and in hand
69,988
68,459
72,021
72,122
Creditors: amounts falling due within one year
4
(41,651)
(41,720)
Net current assets
30,370
30,402
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
30,270
30,302
Total equity
30,370
30,402

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

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
Mr D J Keir
Mr N Francis
Director
Director
Company Registration No. SC216244
SHU EVENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

SHU Events Ltd. is a private company limited by shares incorporated in Scotland. The registered office is Glasgow National Hockey Centre, 8 Kings Drive, Glasgow, G40 1HB.

1.1
Accounting convention

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 a mounts 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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

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

2025
2024
Number
Number
Total
1
1
SHU EVENTS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,185
2,619
Other debtors
848
1,044
2,033
3,663
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
131
Other creditors
41,651
41,589
41,651
41,720
5
Parent company

The ultimate parent company and controlling party is The Scottish Hockey Union Limited, a company registered in Scotland, by way of its 100% shareholding in the company.

As the company is a wholly owned subsidiary of The Scottish Hockey Union Limited, it has taken advantage of the exemption not to provide disclosures of transactions with other members of the group.

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