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REGISTERED NUMBER: SC354146 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

GOLF PERFORMANCE ANALYSIS LTD

GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GOLF PERFORMANCE ANALYSIS LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTORS: D G Leslie
Mrs V M Leslie





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC354146 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)

Balance Sheet
31 JANUARY 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,974 8,779
Tangible assets 5 2,376 2,438
12,350 11,217

CURRENT ASSETS
Debtors 6 - 13,053
Cash at bank 57,415 59,913
57,415 72,966
CREDITORS
Amounts falling due within one year 7 21,278 23,218
NET CURRENT ASSETS 36,137 49,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,487

60,965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 48,387 60,865
SHAREHOLDERS' FUNDS 48,487 60,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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 profit or loss 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.

GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)

Balance Sheet - continued
31 JANUARY 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2023 and were signed on its behalf by:





D G Leslie - Director


GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Golf Performance Analysis Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

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 - 25% on reducing balance
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2022 14,081
Additions 3,600
At 31 January 2023 17,681
AMORTISATION
At 1 February 2022 5,302
Charge for year 2,405
At 31 January 2023 7,707
NET BOOK VALUE
At 31 January 2023 9,974
At 31 January 2022 8,779

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2022 999 22,770 23,769
Additions 848 - 848
At 31 January 2023 1,847 22,770 24,617
DEPRECIATION
At 1 February 2022 438 20,893 21,331
Charge for year 353 557 910
At 31 January 2023 791 21,450 22,241
NET BOOK VALUE
At 31 January 2023 1,056 1,320 2,376
At 31 January 2022 561 1,877 2,438

GOLF PERFORMANCE ANALYSIS LTD (REGISTERED NUMBER: SC354146)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Directors' current accounts - 13,053

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Tax 10,050 8,463
Directors' current accounts 221 -
Accruals and deferred income 11,007 14,755
21,278 23,218