Stone_Golf_Centre_Limited_30_Jun_2025_companies_house_set_of

Company registration number:

12036792

Stone Golf Centre Limited

Unaudited Filleted Financial Statements for the year ended

30 June 2025

Stone Golf Centre Limited

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Stone Golf Centre Limited

Year ended

30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

of

Stone Golf Centre Limited

for the year ended

30 June 2025

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Stone Golf Centre Limited

, as a body, in accordance with the terms of my engagement letter dated 6 June 2019. My work has been undertaken solely to prepare for your approval the

financial statements

of

Stone Golf Centre Limited

and state those matters that I have agreed to state to the Board of Directors of

Stone Golf Centre Limited

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

Stone Golf Centre Limited

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

Stone Golf Centre Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Stone Golf Centre Limited

. You consider that

Stone Golf Centre Limited

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Stone Golf Centre Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Gordon & Co

Chartered Accountants and Business Advisors

25/27 Station Street

Cheslyn Hay

Walsall

West Midlands

WS6 7ED

United Kingdom

Date:

8 August 2025

Stone Golf Centre Limited

Statement of Financial Position

30 June 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	422,097		431,091
Current assets
Cash at bank and in hand		158,743		167,002
Creditors: amounts falling due within one year	6	(294,959	)	(377,990	)
Net current liabilities		(136,216	)	(210,988	)
Total assets less current liabilities		285,881		220,103
Capital and reserves
Called up share capital		100		100
Profit and loss account		285,781		220,003
Shareholders funds		285,881		220,103

For the year ending

30 June 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

8 August 2025

, and are signed on behalf of the board by:

Christopher Long

Director

Company registration number:

12036792

Stone Golf Centre Limited

Notes to the Financial Statements

Year ended

30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Stone Driving Range

,

Eccleshall Road

,

Stone

,

Staffordshire

,

ST15 0NS

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings	Straight line over 62 years
Plant and machinery	20% reducing balance
Fixtures, fittings and equipment	20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2024: Nil).

5 Tangible assets

	Land and buildings	Plant and machinery etc.		Total
	£	£		£
Cost
At 1 July 2024	394,453	121,770		516,223
Additions	3,049	8,622		11,671
Disposals	-	(1,000	)	(1,000	)
At 30 June 2025	397,502	129,392		526,894
Depreciation
At 1 July 2024	24,704	60,428		85,132
Charge	6,411	13,992		20,403
Disposals	-	(738	)	(738	)
At 30 June 2025	31,115	73,682		104,797
Carrying amount
At 30 June 2025	366,387	55,710		422,097
At 30 June 2024	369,749	61,342		431,091

6 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	20,544	10,205
Other creditors	274,415	367,785
	294,959	377,990