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REGISTERED NUMBER: 04891518 (England and Wales)

| THE WELSH HOCKEY UNION LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

THE WELSH HOCKEY UNION LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | P Riley

| P Whapham

| D Francis

| A Byrne

| J Chagger

| D Hagendyk

| K Williams

| J Bowyer

| M Clement

| J Fortnam

| REGISTERED OFFICE: | Sport Wales National Centre

| Sophia Gardens

| Cardiff

| Glamorgan

| CF11 9SW

| REGISTERED NUMBER: | 04891518 (England and Wales)

| AUDITORS: | Lawrence Grant LLP

| 2nd Floor, Hygeia Building 66

| College Road

| Harrow

| Middlesex

| HA1 1BE

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,324 |  | 19,649 |  |

CURRENT ASSETS

Stocks | 5 | 3,018 |  | 9,491 |  |

Debtors | 6 | 265,528 |  | 75,910 |  |

Cash at bank | 134,625 |  | 564,548 |  |

403,171 |  | 649,949 |  |

CREDITORS

Amounts falling due within one year | 7 | 161,776 |  | 397,768 |  |

NET CURRENT ASSETS | 241,395 |  | 252,181 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 255,719 |  | 271,830 |  |

RESERVES

Income and expenditure account | 255,719 |  | 271,830 |  |

255,719 |  | 271,830 |  |

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 10 July 2026 and were signed on its behalf by:

P Riley - Director

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| The Welsh Hockey Union Limited is a private company, limited by guarantee , registered in England and Wales. 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 (£).

| Monetary amounts in these financial statements are rounded to the nearest £.

| The company is a public benefit entity.

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.

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income recognition

| Income is recognised to the extent that it is probable that the economic benefits will flow to the company and the income can be reliably measured. Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.

| Membership subscriptions, registrations and affiliation income are recognised over the period to which the membership or registration relates. Income received in advance relating to future periods is included within creditors as deferred income.

| Government grants and deferred income

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with the conditions attaching to the grant and the grants will be received.

| Grants relating to revenue expenditure are recognised in income over the periods in which the related costs are recognised. Grants received in advance of the related expenditure or performance conditions being satisfied are included within creditors as deferred income.

| Grants relating to the purchase of tangible fixed assets are recognised in income over the expected useful life of the related assets.

| Sponsorship

| Income arising from sponsorship is normally recognised over the period of the sponsorship term. When the sponsorship is linked to a particular event or condition, income is recognised when the specific event has taken place or the condition has been met.

| Provision of service

| Income from a contract to provide services is recognised in the period in which the services are provided.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20%, 33% and 50% on cost

| Stocks

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

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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 or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments".

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

| Cash & Cash equivalents

| Cash and cash equivalents are basic financial instruments and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, loans to related companies and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2025 - 55 ) .

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 32,850 |  | 37,081 |  | 69,931 |  |

| Additions | - |  | 299 |  | 299 |  |

| At 31 March 2026 | 32,850 |  | 37,380 |  | 70,230 |  |

| DEPRECIATION

| At 1 April 2025 | 22,199 |  | 28,083 |  | 50,282 |  |

| Charge for year | 2,131 |  | 3,493 |  | 5,624 |  |

| At 31 March 2026 | 24,330 |  | 31,576 |  | 55,906 |  |

| NET BOOK VALUE

| At 31 March 2026 | 8,520 |  | 5,804 |  | 14,324 |  |

| At 31 March 2025 | 10,651 |  | 8,998 |  | 19,649 |  |

5. | STOCKS

| 31.3.26 |  | 31.3.25

£ | £ |

| Stocks | 3,018 |  | 9,491 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 136,033 |  | 18,863 |  |

| Other debtors | 129,495 |  | 57,047 |  |

265,528 |  | 75,910 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 53,141 |  | 218,335 |  |

| Taxation and social security | 1,123 |  | 1,577 |  |

| Other creditors | 107,512 |  | 177,856 |  |

161,776 |  | 397,768 |  |

THE WELSH HOCKEY UNION LIMITED (REGISTERED NUMBER: 04891518)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Vivekananda Thayalan ACA FCCA (Senior Statutory Auditor)

| for and on behalf of Lawrence Grant LLP

9. | RELATED PARTY DISCLOSURES

| Elusen Hoci Cymru Charity

| The Welsh Hockey Union Limited has invoiced Elusen Hoci Cymru Charity £7,650 during the year ended 31 March 2026. As at 31 March 2026, Elusen Hoci Cymru Charity owed The Welsh Hockey Union Limited £7,650

| Elusen Hoci Cymru Charity is related to The Welsh Hockey Union Limited by virtue of common Directors.

10. | COMPANY LIMITED BY GUARANTEE

| The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the company in the event of its being wound up while they are a member or within one year after they cease to be a member.