Nottingham Hockey Centre Ltd - Filleted accounts

Registered number

04036330

Nottingham Hockey Centre Ltd

Filleted Accounts

31 December 2025

Nottingham Hockey Centre Ltd
Registered number:		04036330
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		635,551			723,968

Current assets
Stocks		3,326			3,326
Debtors	4	76,050			47,513
Cash at bank and in hand		158,000			145,937
		237,376			196,776

Creditors: amounts falling due within one year	5	(81,060)			(54,365)

Net current assets			156,316			142,411

Total assets less current liabilities			791,867			866,379

Creditors: amounts falling due after more than one year	6		(117,775)			(145,144)



Net assets			674,092			721,235

Capital and reserves
Deferred grant funding	7		76,789			153,073
Profit and loss account			597,303			568,162

Shareholder's funds			674,092			721,235

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Griffiths
Director
Approved by the board on 20 August 2026

Nottingham Hockey Centre Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			4% straight line
	Central fixtures			over 5 years
	Computer equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.



	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					75		49


3	Tangible fixed assets
		Pitches		Central fixtures		Computer equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	2,491,774		249,749		13,199		2,754,722
	Additions	-		40,201		307		40,508
	At 31 December 2025	2,491,774		289,950		13,506		2,795,230

	Depreciation
	At 1 January 2025	1,905,456		114,932		10,366		2,030,754
	Charge for the year	88,284		39,360		1,281		128,925
	At 31 December 2025	1,993,740		154,292		11,647		2,159,679

	Net book value
	At 31 December 2025	498,034		135,658		1,859		635,551
	At 31 December 2024	586,318		134,817		2,833		723,968


4	Debtors					2025		2024
£							£

	Trade debtors					54,215		24,328
	Other debtors					21,835		23,185
						76,050		47,513


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					30,146		21,740
	Trade creditors					32,836		2,244
	Taxation and social security costs					-		10,558
	Other creditors					18,078		19,823
						81,060		54,365


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					117,775		145,144

7	Deferred grant funding					2025		2024
£							£

	At 1 January 2025					153,073		229,357
	Utilied during the year					(76,284)		(76,284)

	At 31 December 2025					76,789		153,073

8	Other information

	Nottingham Hockey Centre Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Nottingham Hockey Centre
	University Boulevard
	Nottingham
	Nottinghamshire
	NH7 2PS