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REGISTERED NUMBER: 01410383 (England and Wales)















Unaudited Financial Statements

for the Period 1 February 2024 to 31 December 2024

for

N.G.L. Golf Consultancy Limited

N.G.L. Golf Consultancy Limited (Registered number: 01410383)






Contents of the Financial Statements
for the Period 1 February 2024 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


N.G.L. Golf Consultancy Limited

Company Information
for the Period 1 February 2024 to 31 December 2024







DIRECTORS: Mr R J Cooper
Mr M J Pearce





SECRETARY:





REGISTERED OFFICE: Unit 10, The Old Print Works
Fishponds Road
Wokingham
Berkshire
RG41 2QX





REGISTERED NUMBER: 01410383 (England and Wales)





ACCOUNTANTS: Talbot Accounting Solutions LLP
Bartley Cottage
Ringwood Road
Bartley
Southampton
Hampshire
SO40 7LD

N.G.L. Golf Consultancy Limited (Registered number: 01410383)

Balance Sheet
31 December 2024

31.12.24 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,433 64,298

CURRENT ASSETS
Debtors 5 82,144 60,397
Cash at bank and in hand 124,752 150,125
206,896 210,522
CREDITORS
Amounts falling due within one year 6 194,849 214,931
NET CURRENT ASSETS/(LIABILITIES) 12,047 (4,409 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,480

59,889

CREDITORS
Amounts falling due after more than one
year

7

(26,950

)

(61,785

)

PROVISIONS FOR LIABILITIES - (12,469 )
NET ASSETS/(LIABILITIES) 43,530 (14,365 )

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 3,000 3,000
Capital redemption reserve 32 32
Retained earnings 40,398 (17,497 )
43,530 (14,365 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

N.G.L. Golf Consultancy Limited (Registered number: 01410383)

Balance Sheet - continued
31 December 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 11 March 2025 and were signed on its behalf by:




Mr R J Cooper - Director



Mr M J Pearce - Director


N.G.L. Golf Consultancy Limited (Registered number: 01410383)

Notes to the Financial Statements
for the Period 1 February 2024 to 31 December 2024

1. STATUTORY INFORMATION

N.G.L. Golf Consultancy 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.

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
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery20% reducing balance
Motor vehicles20% reducing balance
Fixtures & fittings20% reducing balance
Computer equipment20% reducing balance
Improvements to property20% reducing balance

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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.


N.G.L. Golf Consultancy Limited (Registered number: 01410383)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 31 December 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases: the company as lesse
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Temporary rent concessions occurring as a direct consequence of the COVID-19 pandemic have been recognised on a systematic basis over the periods that the change in lease payments is intended to compensate. This is conditional on:

- the change in lease payments resulting in revised consideration for the lease that is less than the consideration for the lease immediately preceding the change;

- any reduction in lease payments affecting only payments originally due on or before 30 June 2022;

- there being no significant change to other terms and conditions of the lease.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 1February 2020 to continue to be charged over the period to the first market rent review rather than the term of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 7 ) .

N.G.L. Golf Consultancy Limited (Registered number: 01410383)

Notes to the Financial Statements - continued
for the Period 1 February 2024 to 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 427,514
Additions 11,626
Disposals (60,050 )
At 31 December 2024 379,090
DEPRECIATION
At 1 February 2024 362,948
Charge for period 12,093
Eliminated on disposal (54,384 )
At 31 December 2024 320,657
NET BOOK VALUE
At 31 December 2024 58,433
At 31 January 2024 64,566

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.1.24
£    £   
Trade debtors 18,074 2,607
Other debtors 64,070 57,790
82,144 60,397

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.1.24
£    £   
Bank loans and overdrafts 30,000 30,000
Trade creditors 50,259 53,768
Amounts owed to group undertakings - 18,000
Taxation and social security 9,571 6,792
Other creditors 105,019 106,371
194,849 214,931

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.1.24
£    £   
Bank loans 26,950 61,785