Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false true false 4 2024-03-03 No description of principal activity false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15537807 2024-03-02 15537807 2024-03-03 2025-03-31 15537807 2023-03-03 2024-03-02 15537807 2025-03-31 15537807 c:Director1 2024-03-03 2025-03-31 15537807 d:ComputerSoftware 2025-03-31 15537807 d:CurrentFinancialInstruments 2025-03-31 15537807 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15537807 d:ShareCapital 2025-03-31 15537807 d:RetainedEarningsAccumulatedLosses 2025-03-31 15537807 c:FRS102 2024-03-03 2025-03-31 15537807 c:AuditExempt-NoAccountantsReport 2024-03-03 2025-03-31 15537807 c:FullAccounts 2024-03-03 2025-03-31 15537807 c:PrivateLimitedCompanyLtd 2024-03-03 2025-03-31 15537807 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2024-03-03 2025-03-31 15537807 d:ComputerSoftware d:OwnedIntangibleAssets 2024-03-03 2025-03-31 15537807 e:PoundSterling 2024-03-03 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15537807 TEEUP GOLF LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
TEEUP GOLF LIMITED REGISTERED NUMBER: 15537807 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 4 |  | 1,920
|  |  | 1,920
Current assets |  |  |
Stocks |  | 100 |
Cash at bank and in hand |  | 11,704 |
|  | 11,804 |
Creditors: amounts falling due within one year | 5 | (44,697) |
Net current (liabilities)/assets |  |  | (32,893)
Total assets less current liabilities |  |  | (30,973)
Net (liabilities)/assets |  |  | (30,973)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (31,073)
|  |  | (30,973)
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TEEUP GOLF LIMITED REGISTERED NUMBER: 15537807 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2025.
M N Jones
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TEEUP GOLF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Teeup Golf Limited is a private company limited by shares and incorporated in England and Wales with registration number 15537807. The registered office is 1b Cannerby Lane, Norwich, NR7 8NQ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The directors believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The directors have considered a period of twelve months from the date of approval of the financial statements. The directors believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as 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 turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
TEEUP GOLF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
TEEUP GOLF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 4.
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TEEUP GOLF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| Additions - internal | 2,400
| At 31 March 2025 | 2,400
| Amortisation |
| Charge for the period | 480
| At 31 March 2025 | 480
| Net book value |
| At 31 March 2025 | 1,920
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 1,079
| Amounts owed to group undertakings | 39,728
| Other taxation and social security | 1,231
| Other creditors | 159
| Accruals and deferred income | 2,500
|  | 44,697
6. | Related party transactions
| Included within creditors, there is a balance of £34,413 that is owed to the parent company (Ideal Scaffolding (East Anglia) Holdings Limited) and a balance of £5,315 owed to an associated company (Ideal Scaffolding (East Anglia) Limited) at the year end.
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TEEUP GOLF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Controlling party
The company is controlled by Ideal Scaffolding (East Anglia) Holdings Ltd, a company registered in England and Wales, by virtue of the fact it owns 100% of the issued share capital. This is also the company's ultimate controlling party and parent undertaking. The registered office is C/O Larking Gowen, 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE.
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