REGISTERED NUMBER: 10172854 (England and Wales)

RYAN RASTALL GOLF LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Accountants' Report

5

DIRECTOR:

R W Rastall

REGISTERED OFFICE:

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

BUSINESS ADDRESS:

Howley Hall Golf Club

Scotchman Lane

Morley

Leeds

Yorkshire

LS27 0NX

REGISTERED NUMBER:

10172854 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

FIXED ASSETS

Tangible assets

4

9,703

11,284

CURRENT ASSETS

Stocks

69,839

85,773

Debtors

5

16,528

2,566

Cash in hand

500

500

86,867

88,839

CREDITORS

Amounts falling due within one year

6

109,094

85,337

NET CURRENT (LIABILITIES)/ASSETS

(22,227

)

3,502

TOTAL ASSETS LESS CURRENT LIABILITIES

(12,524

)

14,786

CREDITORS

Amounts falling due after more than one year

7

(233

)

(9,233

)

PROVISIONS FOR LIABILITIES

-

(2,821

)

NET (LIABILITIES)/ASSETS

(12,757

)

2,732

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(12,857

)

2,632

SHAREHOLDERS' FUNDS

(12,757

)

2,732

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

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

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 15 September 2025 and were signed by:

R W Rastall - Director

1.	STATUTORY INFORMATION

Ryan Rastall Golf 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 preparation

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 etc

-

33% on cost, 15% on reducing balance and 10% on reducing balance

Tangible fixed assets are held at cost less depreciation.

Stocks

Stocks are stated at the lower of cost and fair value less costs to complete and sell after making due allowances for slow moving and obsolete 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Going concern

Whilst the company has negative shareholder funds, the financial statements have been prepared on a going concern basis as the directors have agreed to provide sufficient finance to meet the financial needs of the company for the next twelve months. On this basis it is considered the company can successfully trade.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

26,927

DEPRECIATION

At 1 June 2024

15,643

Charge for year

1,581

At 31 May 2025

17,224

NET BOOK VALUE

At 31 May 2025

9,703

At 31 May 2024

11,284

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

16,528

2,566

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

24,687

15,687

Trade creditors

44,153

45,108

Taxation and social security

3,014

947

Other creditors

37,240

23,595

109,094

85,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

233

9,233

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 May 2025 the director was owed £1,429 (2024: £1,096) from the company. The loan is unsecured, interest free and repayable on demand.

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 Statement of Financial Position. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ryan Rastall Golf Limited for the year ended 31 May 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Ryan Rastall Golf Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ryan Rastall Golf Limited and state those matters that we have agreed to state to the director of Ryan Rastall Golf Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ryan Rastall Golf 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 loss of Ryan Rastall Golf Limited. You consider that Ryan Rastall Golf Limited is exempt from the statutory audit requirement for the year.

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

Duncan & Toplis Limited

18 Northgate

Sleaford

Lincolnshire

NG34 7BJ

Date: .............................................