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REGISTERED NUMBER: SC173106 (Scotland)




















Montgomery Golf Ltd.

Unaudited Financial Statements

for the Year Ended 31 March 2025






Montgomery Golf Ltd. (Registered number: SC173106)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Montgomery Golf Ltd.

Company Information
for the Year Ended 31 March 2025







DIRECTOR: R D Montgomery





REGISTERED OFFICE: 90e High Street
North Berwick
East Lothian
EH39 4HE





REGISTERED NUMBER: SC173106 (Scotland)





ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX

Montgomery Golf Ltd. (Registered number: SC173106)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 956 64

CURRENT ASSETS
Debtors 5 8,859 107,697
Cash at bank 84,511 39,212
93,370 146,909
CREDITORS
Amounts falling due within one year 6 48,807 47,393
NET CURRENT ASSETS 44,563 99,516
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,519

99,580

PROVISIONS FOR LIABILITIES - 15
NET ASSETS 45,519 99,565

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 45,419 99,465
SHAREHOLDERS' FUNDS 45,519 99,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Montgomery Golf Ltd. (Registered number: SC173106)

Balance Sheet - continued
31 March 2025


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 3 July 2025 and were signed by:





R D Montgomery - Director


Montgomery Golf Ltd. (Registered number: SC173106)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Montgomery Golf Ltd. 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 and revenue recognition
Turnover represents net invoiced tour operator income and is recognised when tour services have been provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - straight line over 4 years
Computer equipment - straight line over 4 years

Investment property
Investment properties are shown at their fair value. Any surplus or deficit arising from changes in fair value are recognised in the profit and loss account for the year. A reduction in value due to fluctuation in the property market conditions is not considered to be permanent.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Going concern
The financial statements have been prepared on the going concern basis, which assumes that the company will continue to trade for the foreseeable future. In order to do so the company will require the continued support of its director, lenders and suppliers. The director has no concerns that the company will continue to trade for at least 12 months from the signing of these financial statements.

Provision
Provisions are recognised where the company has a present obligation as a result of a past event, it is probably the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Montgomery Golf Ltd. (Registered number: SC173106)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 3,379
Additions 1,275
At 31 March 2025 4,654
DEPRECIATION
At 1 April 2024 3,315
Charge for year 383
At 31 March 2025 3,698
NET BOOK VALUE
At 31 March 2025 956
At 31 March 2024 64

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 8,859 107,697

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security - 15,601
Other creditors 48,807 31,792
48,807 47,393

Montgomery Golf Ltd. (Registered number: SC173106)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
R D Montgomery
Balance outstanding at start of year 77,170 (146,951 )
Amounts advanced 28,870 237,968
Amounts repaid (138,618 ) (13,847 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (32,578 ) 77,170