Registered number
05742989
UK Golf Directories Limited
Filleted Accounts
31 March 2023
UK Golf Directories Limited
Registered number: 05742989
Balance Sheet
as at 31 March 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 20 803
Cash at bank and in hand 37 152
57 955
Creditors: amounts falling due within one year 4 (4,022) (5,167)
Net current liabilities (3,965) (4,212)
Net liabilities (3,965) (4,212)
Capital and reserves
Called up share capital 20 20
Profit and loss account (3,985) (4,232)
Shareholders' funds (3,965) (4,212)
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 members have 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.
P Smith
Director
Approved by the board on 15 November 2023
UK Golf Directories Limited
Notes to the Accounts
for the year ended 31 March 2023
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.
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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 1
3 Debtors 2023 2022
£ £
Trade debtors - 783
Other debtors 20 20
20 803
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - (1,074)
Other creditors 4,022 6,241
4,022 5,167
5 Going concern
After making enquiries, I have formed a judgment, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, I adopt the going concern basis in preparing the financial statements.
6 Other information
UK Golf Directories Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Mucklow Close
Radford Semele
Leamington Spa
CV31 1WE
UK Golf Directories Limited 05742989 false 2022-04-01 2023-03-31 2023-03-31 VT Final Accounts April 2022 P Smith No description of principal activity 05742989 2021-04-01 2022-03-31 05742989 core:WithinOneYear 2022-03-31 05742989 core:ShareCapital 2022-03-31 05742989 core:RetainedEarningsAccumulatedLosses 2022-03-31 05742989 2022-04-01 2023-03-31 05742989 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 05742989 bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05742989 bus:Director40 2022-04-01 2023-03-31 05742989 1 2022-04-01 2023-03-31 05742989 2 2022-04-01 2023-03-31 05742989 countries:England 2022-04-01 2023-03-31 05742989 bus:FRS102 2022-04-01 2023-03-31 05742989 bus:FullAccounts 2022-04-01 2023-03-31 05742989 2023-03-31 05742989 core:WithinOneYear 2023-03-31 05742989 core:ShareCapital 2023-03-31 05742989 core:RetainedEarningsAccumulatedLosses 2023-03-31 05742989 2022-03-31 iso4217:GBP xbrli:pure