IRIS Accounts Production v25.3.0.601 SC300975 Board of Directors Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC300975 2024-04-30 SC300975 2025-04-30 SC300975 2024-05-01 2025-04-30 SC300975 2023-04-30 SC300975 2023-05-01 2024-04-30 SC300975 2024-04-30 SC300975 ns15:Scotland 2024-05-01 2025-04-30 SC300975 ns14:PoundSterling 2024-05-01 2025-04-30 SC300975 ns10:Director1 2024-05-01 2025-04-30 SC300975 ns10:Director2 2024-05-01 2025-04-30 SC300975 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC300975 ns10:SmallEntities 2024-05-01 2025-04-30 SC300975 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC300975 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC300975 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC300975 ns10:FullAccounts 2024-05-01 2025-04-30 SC300975 ns10:CompanySecretary1 2024-05-01 2025-04-30 SC300975 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC300975 ns5:CurrentFinancialInstruments 2025-04-30 SC300975 ns5:CurrentFinancialInstruments 2024-04-30 SC300975 ns5:ShareCapital 2025-04-30 SC300975 ns5:ShareCapital 2024-04-30 SC300975 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC300975 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC300975 ns5:PlantMachinery 2024-05-01 2025-04-30 SC300975 ns5:PlantMachinery 2024-04-30 SC300975 ns5:PlantMachinery 2025-04-30 SC300975 ns5:PlantMachinery 2024-04-30 SC300975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC300975 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30

REGISTERED NUMBER: SC300975 (Scotland)

| 19th Fairway Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| 19th Fairway Limited (Registered number: SC300975) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| 19th Fairway Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | A A Dyer

| A Dyer

| SECRETARY: | A A Dyer

| REGISTERED OFFICE: | Station House,

| Haddington Road

| Aberlady

| East Lothian

| EH32 0PZ

| REGISTERED NUMBER: | SC300975 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| The Lighthouse

| Heugh Road

| North Berwick

| EH39 5PX

| 19th Fairway Limited (Registered number: SC300975) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 41,279 |  | 52,823 |  |

CURRENT ASSETS

Stocks | 3,020 |  | 2,500 |  |

Debtors | 5 | 1,701 |  | 349 |  |

Cash at bank | 26,138 |  | 3,455 |  |

30,859 |  | 6,304 |  |

CREDITORS

Amounts falling due within one year | 6 | 35,239 |  | 27,511 |  |

NET CURRENT LIABILITIES | (4,380 | ) | (21,207 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 36,899 |  | 31,616 |  |

PROVISIONS FOR LIABILITIES | 7,766 |  | 9,943 |  |

NET ASSETS | 29,133 |  | 21,673 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 29,131 |  | 21,671 |  |

SHAREHOLDERS' FUNDS | 29,133 |  | 21,673 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

| 19th Fairway Limited (Registered number: SC300975) |

Balance Sheet - continued

30 April 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 Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

A Dyer - Director

A A Dyer - Director

| 19th Fairway Limited (Registered number: SC300975) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| 19th Fairway Limited 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 income from catering services. Service revenues are recognised as those services are provided to customers.

| 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 | - | 25% on cost and 20% 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.

| 19th Fairway Limited (Registered number: SC300975) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

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 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.

| Going concern

| The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future.

| 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.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| 19th Fairway Limited (Registered number: SC300975) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 110,763 |  |

| Additions | 1,899 |  |

| At 30 April 2025 | 112,662 |  |

| DEPRECIATION

| At 1 May 2024 | 57,940 |  |

| Charge for year | 13,443 |  |

| At 30 April 2025 | 71,383 |  |

| NET BOOK VALUE

| At 30 April 2025 | 41,279 |  |

| At 30 April 2024 | 52,823 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,701 |  | 40 |  |

| Other debtors | - |  | 309 |  |

1,701 |  | 349 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 9,036 |  | - |  |

| Other creditors | 26,203 |  | 27,511 |  |

35,239 |  | 27,511 |  |