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Company Registration No. 05580112 (England and Wales)
TJ Golf and Leisure Limited Unaudited accounts for the year ended 31 December 2023
TJ Golf and Leisure Limited Unaudited accounts Contents
Page
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TJ Golf and Leisure Limited Company Information for the year ended 31 December 2023
Directors
Mr A Newman Miss J R Hook
Company Number
05580112 (England and Wales)
Registered Office
Unit 23 Frankley Industrial Estate Tay Road Birmingham West Midlands B45 0LD England
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TJ Golf and Leisure Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
43,612 
49,917 
Tangible assets
24,763 
32,112 
Investments
3 
3 
68,378 
82,032 
Current assets
Inventories
149,397 
165,975 
Debtors
121,658 
150,010 
271,055 
315,985 
Creditors: amounts falling due within one year
(284,677)
(288,554)
Net current (liabilities)/assets
(13,622)
27,431 
Total assets less current liabilities
54,756 
109,463 
Creditors: amounts falling due after more than one year
(46,620)
(100,009)
Net assets
8,136 
9,454 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,036 
9,354 
Shareholders' funds
8,136 
9,454 
For the year ending 31 December 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2024 and were signed on its behalf by
Mr A Newman Director Company Registration No. 05580112
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
TJ Golf and Leisure Limited is a private company, limited by shares, registered in England and Wales, registration number 05580112. The registered office is Unit 23 Frankley Industrial Estate, Tay Road, Birmingham, West Midlands, B45 0LD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
- 15% Straight Line Basis
Fixtures & fittings
- 15% Straight Line Basis
Computer equipment
- 15% Straight Line Basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2023
63,054 
500 
63,554 
At 31 December 2023
63,054 
500 
63,554 
Amortisation
At 1 January 2023
13,137 
500 
13,637 
Charge for the year
6,305 
- 
6,305 
At 31 December 2023
19,442 
500 
19,942 
Net book value
At 31 December 2023
43,612 
- 
43,612 
At 31 December 2022
49,917 
- 
49,917 
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
42,099 
8,736 
11,270 
62,105 
At 31 December 2023
42,099 
8,736 
11,270 
62,105 
Depreciation
At 1 January 2023
18,439 
3,748 
7,806 
29,993 
Charge for the year
5,384 
1,093 
872 
7,349 
At 31 December 2023
23,823 
4,841 
8,678 
37,342 
Net book value
At 31 December 2023
18,276 
3,895 
2,592 
24,763 
At 31 December 2022
23,660 
4,988 
3,464 
32,112 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
3 
Valuation at 31 December 2023
3 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
56,620 
60,548 
Amounts due from group undertakings etc.
43,898 
65,296 
Accrued income and prepayments
17,880 
21,166 
Other debtors
3,000 
3,000 
121,398 
150,010 
Amounts falling due after more than one year
Other debtors
260 
- 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
69,146 
77,435 
Trade creditors
107,517 
129,103 
Taxes and social security
28,778 
26,566 
Other creditors
37,809 
43,173 
Loans from directors
- 
349 
Accruals
41,427 
11,928 
284,677 
288,554 
The Factoring Loan of £37,809 (2022: £43,173) is secured by a floating charge over the company's assets.
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
46,620 
100,009 
10
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 December 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
59,760 
1,916 
Later than one year and not later than five years
10,287 
55,376 
70,047 
57,292 
11
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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