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REGISTERED NUMBER: 07731324 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 August 2024

for

P & S Golf Course Management Limited

P & S Golf Course Management Limited (Registered number: 07731324)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P & S Golf Course Management Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Ms S Creighton
Mr P A Middleton





SECRETARY: Ms S Creighton





REGISTERED OFFICE: 207 Bradford Road
Stanningley
Pudsey
Leeds
West Yorkshire
LS28 6QB





REGISTERED NUMBER: 07731324 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavillion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

P & S Golf Course Management Limited (Registered number: 07731324)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 87,300 102,733

CURRENT ASSETS
Stocks 23,549 25,405
Debtors 5 66,034 51,104
Cash at bank 97,593 55,845
187,176 132,354
CREDITORS
Amounts falling due within one year 6 202,542 143,592
NET CURRENT LIABILITIES (15,366 ) (11,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES 71,934 91,495

CREDITORS
Amounts falling due after more than one
year

7

(7,033

)

(17,233

)

PROVISIONS FOR LIABILITIES (21,371 ) (19,807 )
NET ASSETS 43,530 54,455

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 43,430 54,355
SHAREHOLDERS' FUNDS 43,530 54,455

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

P & S Golf Course Management Limited (Registered number: 07731324)

Balance Sheet - continued
31 August 2024


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 20 January 2025 and were signed on its behalf by:




Ms S Creighton - Director



Mr P A Middleton - Director


P & S Golf Course Management Limited (Registered number: 07731324)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

P & S Golf Course Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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 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.

P & S Golf Course Management Limited (Registered number: 07731324)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 10 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 119,747 38,797 5,000 5,624 169,168
Additions 8,533 1,293 18,000 - 27,826
Disposals (15,324 ) (2,375 ) (23,000 ) (3,949 ) (44,648 )
At 31 August 2024 112,956 37,715 - 1,675 152,346
DEPRECIATION
At 1 September 2023 44,217 14,205 2,891 5,122 66,435
Charge for year 12,301 3,741 527 379 16,948
Eliminated on disposal (8,949 ) (2,021 ) (3,418 ) (3,949 ) (18,337 )
At 31 August 2024 47,569 15,925 - 1,552 65,046
NET BOOK VALUE
At 31 August 2024 65,387 21,790 - 123 87,300
At 31 August 2023 75,530 24,592 2,109 502 102,733

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 29,811 14,866
Other debtors 36,223 36,238
66,034 51,104

P & S Golf Course Management Limited (Registered number: 07731324)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,332 10,276
Trade creditors 26,735 32,761
Taxation and social security 72,333 31,059
Other creditors 93,142 69,496
202,542 143,592

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 7,033 17,233

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 54,160 54,160
Between one and five years 209,260 211,420
In more than five years 156,000 208,000
419,420 473,580

9. ULTIMATE CONTROLLING PARTY

No controlling party can be identified.