IRIS Accounts Production v25.4.12.37 SC691075 Board of Directors 15.7.24 14.7.25 14.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC691075 2024-07-14 SC691075 2025-07-14 SC691075 2024-07-15 2025-07-14 SC691075 2023-07-14 SC691075 2023-07-15 2024-07-14 SC691075 2024-07-14 SC691075 ns15:Scotland 2024-07-15 2025-07-14 SC691075 ns14:PoundSterling 2024-07-15 2025-07-14 SC691075 ns10:Director1 2024-07-15 2025-07-14 SC691075 ns10:CompanyLimitedByGuarantee 2024-07-15 2025-07-14 SC691075 ns10:SmallEntities 2024-07-15 2025-07-14 SC691075 ns10:AuditExempt-NoAccountantsReport 2024-07-15 2025-07-14 SC691075 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-15 2025-07-14 SC691075 ns10:SmallCompaniesRegimeForAccounts 2024-07-15 2025-07-14 SC691075 ns10:FullAccounts 2024-07-15 2025-07-14 SC691075 1 2024-07-15 2025-07-14 SC691075 ns10:Director5 2024-07-15 2025-07-14 SC691075 ns10:Director6 2024-07-15 2025-07-14 SC691075 ns10:Director7 2024-07-15 2025-07-14 SC691075 ns10:Director8 2024-07-15 2025-07-14 SC691075 ns10:Director9 2024-07-15 2025-07-14 SC691075 ns10:RegisteredOffice 2024-07-15 2025-07-14 SC691075 ns5:CurrentFinancialInstruments 2025-07-14 SC691075 ns5:CurrentFinancialInstruments 2024-07-14 SC691075 ns5:RetainedEarningsAccumulatedLosses 2025-07-14 SC691075 ns5:RetainedEarningsAccumulatedLosses 2024-07-14 SC691075 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-15 2025-07-14 SC691075 ns5:ComputerSoftware 2024-07-15 2025-07-14 SC691075 ns5:ComputerEquipment 2024-07-15 2025-07-14 SC691075 ns5:ComputerSoftware 2024-07-14 SC691075 ns5:ComputerSoftware 2025-07-14 SC691075 ns5:ComputerSoftware 2024-07-14 SC691075 ns5:ComputerEquipment 2024-07-14 SC691075 ns5:ComputerEquipment 2025-07-14 SC691075 ns5:ComputerEquipment 2024-07-14 SC691075 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-14 SC691075 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-14

REGISTERED NUMBER: SC691075 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 14 JULY 2025 |

| FOR |

| SIH ( ICE HOCKEY) LIMITED |

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 14 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SIH ( ICE HOCKEY) LIMITED

COMPANY INFORMATION

for the year ended 14 July 2025

| DIRECTORS: | J D H Colley

| J M Thomson

| B G Murdoch

| R Thompson

| A B Samuel

| B Dias-Scoon

| REGISTERED OFFICE: | c/o S&W Partners (Scotland), Cluny Court

| John Smith Business Park

| Chapelton Drive

| Kirkcaldy

| Fife

| KY2 6QJ

| REGISTERED NUMBER: | SC691075 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Cluny Court

| John Smith Business Park

| Kirkcaldy

| Fife

| KY2 6QJ

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

BALANCE SHEET

14 July 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,337 |  | 7,583 |  |

Tangible assets | 5 | - |  | - |  |

5,337 |  | 7,583 |  |

CURRENT ASSETS

Stocks | 2,500 |  | 1,747 |  |

Debtors | 6 | 33,837 |  | 2,227 |  |

Cash at bank | 176,484 |  | 164,417 |  |

212,821 |  | 168,391 |  |

CREDITORS

Amounts falling due within one year | 7 | (44,348 | ) | (11,129 | ) |

NET CURRENT ASSETS | 168,473 |  | 157,262 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 173,810 |  | 164,845 |  |

RESERVES

Income and expenditure account | 173,810 |  | 164,845 |  |

173,810 |  | 164,845 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 14 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 14 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

BALANCE SHEET - continued

14 July 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

J D H Colley - Director

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 14 July 2025

1. | STATUTORY INFORMATION

| SIH ( Ice Hockey) Limited is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| TURNOVER

| Turnover comprises the fair value of the consideration received during the year including registrations, affiliations, coaching and other miscellaneous sources of income. The company recognises revenue on the date of receipt, except for subscriptions and fees received in advance which are recognised in the period the subscription covers.

| INTANGIBLE ASSETS

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 33% per annum on cost

| The carrying values of intangible assets are reviewed for impairment on an annual basis.

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 14 July 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

SIH ( ICE HOCKEY) LIMITED (REGISTERED NUMBER: SC691075)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 14 July 2025

4. | INTANGIBLE FIXED ASSETS

| Computer

| software

£ |

| COST

| At 15 July 2024

| and 14 July 2025 | 11,220 |  |

| AMORTISATION

| At 15 July 2024 | 3,637 |  |

| Amortisation for year | 2,246 |  |

| At 14 July 2025 | 5,883 |  |

| NET BOOK VALUE

| At 14 July 2025 | 5,337 |  |

| At 14 July 2024 | 7,583 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 15 July 2024

| and 14 July 2025 | 2,222 |  |

| DEPRECIATION

| At 15 July 2024

| and 14 July 2025 | 2,222 |  |

| NET BOOK VALUE

| At 14 July 2025 | - |  |

| At 14 July 2024 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 33,837 |  | 2,227 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Deferred income | 6,556 |  | - |  |

| Accrued expenses | 37,792 |  | 11,129 |  |

44,348 |  | 11,129 |  |