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REGISTERED NUMBER: SC766502 (Scotland)







Unaudited Financial Statements

For The Period

19th April 2023 to 31st March 2024

for

Gary Castles Golf Limited

Gary Castles Golf Limited (Registered number: SC766502)






Contents of the Financial Statements
For The Period 19th April 2023 to 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Gary Castles Golf Limited

Company Information
For The Period 19th April 2023 to 31st March 2024







DIRECTOR: G Castles





SECRETARY:





REGISTERED OFFICE: 8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP





REGISTERED NUMBER: SC766502 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Gary Castles Golf Limited (Registered number: SC766502)

Balance Sheet
31st March 2024

Notes £
FIXED ASSETS
Intangible assets 4 5,400

CURRENT ASSETS
Stocks 1,469
Cash at bank 16,368
17,837
CREDITORS
Amounts falling due within one year 5 (27,919 )
NET CURRENT LIABILITIES (10,082 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,682

)

CAPITAL AND RESERVES
Called up share capital 10
Retained earnings (4,692 )
SHAREHOLDERS' FUNDS (4,682 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 15th August 2024 and were signed by:





G Castles - Director


Gary Castles Golf Limited (Registered number: SC766502)

Notes to the Financial Statements
For The Period 19th April 2023 to 31st March 2024

1. STATUTORY INFORMATION

Gary Castles Golf Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Gary Castles Golf Limited (Registered number: SC766502)

Notes to the Financial Statements - continued
For The Period 19th April 2023 to 31st March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
Additions 6,000
At 31st March 2024 6,000
AMORTISATION
Charge for period 600
At 31st March 2024 600
NET BOOK VALUE
At 31st March 2024 5,400

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Taxation and social security 26,919
Other creditors 1,000
27,919

Gary Castles Golf Limited

Report of the Accountants to the Director of
Gary Castles Golf Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31st March 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


15th August 2024