The Hook Club Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of The Hook Club Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Hook Club Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of The Hook Club Ltd , as a body, in accordance with the terms of our engagement letter dated 29 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of The Hook Club Ltd and state those matters that we have agreed to state to the directors of The Hook Club Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Hook Club Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that The Hook Club Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Hook Club Ltd . You consider that The Hook Club Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Hook Club Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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The Hook Club Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 14421961

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		385,510		410,784

			385,510		410,784
CURRENT ASSETS
Stocks	5	11,000		5,750
Debtors	6	26,667		26,853
Cash at bank and in hand		5,301		20,914

		42,968		53,517
Creditors: Amounts Falling Due Within One Year	7	(246,618 )		(172,247 )

NET CURRENT ASSETS (LIABILITIES)			(203,650 )		(118,730 )

TOTAL ASSETS LESS CURRENT LIABILITIES			181,860		292,054

Creditors: Amounts Falling Due After More Than One Year	8		(337,877 )		(434,131 )

NET LIABILITIES			(156,017 )		(142,077 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(156,018 )		(142,078 )

SHAREHOLDERS' FUNDS			(156,017)		(142,077)

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The Hook Club Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Herring

Director

4th September 2026

The notes on pages 4 to 6 form part of these financial statements.

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The Hook Club Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

The Hook Club Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14421961 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The accounts have been prepared on a going concern basis. At the balance sheet date the company has net liabilities of £156,017 (2025: £142,077). The validity of the going concern assumption therefore depends on the continued support of the wider group and its directors.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold improvements	Straight line over the term of the lease
Plant & Machinery	20% straight line
Fixtures & Fittings	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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The Hook Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 6)

4. Tangible Assets

	Land & Property
	Leasehold improvements	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	231,890	150,593	93,002	475,485
Additions	27,387	39,939	8,501	75,827

As at 31 March 2026	259,277	190,532	101,503	551,312

Depreciation
As at 1 April 2025	24,959	19,075	20,667	64,701
Provided during the period	38,006	30,119	32,976	101,101

As at 31 March 2026	62,965	49,194	53,643	165,802

Net Book Value
As at 31 March 2026	196,312	141,338	47,860	385,510

As at 1 April 2025	206,931	131,518	72,335	410,784

5. Stocks

	2026	2025
	£	£
Stock	11,000	5,750

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The Hook Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	26,667	26,853

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	35,876	11,550
Other creditors	207,273	139,536
Taxation and social security	3,469	21,161

	246,618	172,247

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Amounts owed to group undertakings	337,877	434,131

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	(15,579 )	(15,579)
Deferred taxation	(5,124 )	(5,124 )

Balance at 31 March 2026	(20,703 )	(20,703)

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

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