REGISTERED NUMBER: 07287692 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Total Golf Solutions Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

A Fletcher

B Fletcher

SECRETARIES:

G Fletcher

J M Fletcher

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

07287692 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

8,981

7,309

8,981

7,309

CURRENT ASSETS

Debtors

6

171,809

94,268

Cash at bank

84,933

102,621

256,742

196,889

CREDITORS

Amounts falling due within one year

7

133,656

119,745

NET CURRENT ASSETS

123,086

77,144

TOTAL ASSETS LESS CURRENT LIABILITIES

132,067

84,453

CREDITORS

Amounts falling due after more than one year

8

(3,333

)

(14,167

)

PROVISIONS FOR LIABILITIES

-

(58

)

NET ASSETS

128,734

70,228

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

128,234

69,728

SHAREHOLDERS' FUNDS

128,734

70,228

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

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

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 30 September 2025 and were signed on its behalf by:

A Fletcher - Director

1.	STATUTORY INFORMATION

Total Golf Solutions 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 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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measure reliably.

Rendering of services

Revenue from providing coaching services is recognised in the accounting period in which the fee for provision of the service is rendered.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of one years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Short leasehold - over the life of the lease

Computer equipment - 33% on cost

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 taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

10,000

AMORTISATION

At 1 July 2024

and 30 June 2025

10,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Short

Computer

leasehold

equipment

Totals

£

£

£

COST

At 1 July 2024

9,480

1,444

10,924

Additions

2,958

-

2,958

At 30 June 2025

12,438

1,444

13,882

DEPRECIATION

At 1 July 2024

2,213

1,402

3,615

Charge for year

1,244

42

1,286

At 30 June 2025

3,457

1,444

4,901

NET BOOK VALUE

At 30 June 2025

8,981

-

8,981

At 30 June 2024

7,267

42

7,309

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

32,531

28,704

Due from associated company

88,864

37,312

Other debtors

16,603

16,603

Prepayments

33,811

11,649

171,809

94,268

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

18,065

2,414

Tax

51,729

34,902

Social security and other taxes

1,050

946

VAT

14,146

11,382

Other creditors

963

40,939

Directors' current accounts

29,766

15,987

Accrued expenses

7,937

3,175

133,656

119,745

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-5 years

3,333

14,167

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

121,800

121,800

Between one and five years

487,200

487,200

In more than five years

303,125

424,925

912,125

1,033,925

10.	RELATED PARTY DISCLOSURES

The amount outstanding at the year-end due to Mr A Fletcher was £1,311 (2024 - £10,870).

The amount outstanding at the year-end due to Mr B Fletcher was £28,454 (2024 - £5,118).

The amount outstanding at the year end due from associated company Total Golf Store Limited was £87,624 (2024 - £37,312).

The amount outstanding at the year end due from associated company Outtabounds Media Limited was £1,240.

The following reproduces the text of the report prepared for the directors 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 Directors 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 Total Golf Solutions Limited for the year ended 30 June 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Total Golf Solutions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Total Golf Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Total Golf Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Total Golf Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Total Golf Solutions 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 Total Golf Solutions Limited. You consider that Total Golf Solutions 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 Total Golf Solutions 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.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

1 October 2025