REGISTERED NUMBER: 13811271 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

JKGW Golf Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Wright

Mrs T Wright

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

13811271 (England and Wales)

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

1,571

2,094

CURRENT ASSETS

Stocks

59,805

61,700

Debtors

5

11,581

422

Cash at bank and in hand

31,736

47,716

103,122

109,838

CREDITORS

Amounts falling due within one year

6

13,942

31,949

NET CURRENT ASSETS

89,180

77,889

TOTAL ASSETS LESS CURRENT LIABILITIES

90,751

79,983

CAPITAL AND RESERVES

Called up share capital

200

100

Retained earnings

90,551

79,883

SHAREHOLDERS' FUNDS

90,751

79,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

J Wright - Director

1.	STATUTORY INFORMATION

JKGW Golf Services Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 6 High Street, Wheathampstead, Herts, AL4 8AA.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable having regard to contractual obligation.

Tangible fixed assets

Tangible fixed assets are recorded at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures and fittings - 25% Reducing Value

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs and other post-retirement benefits

The company operates a defined contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss in the period to which they relate.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

equipment

£

COST

At 1 January 2024

and 31 December 2024

3,723

DEPRECIATION

At 1 January 2024

1,629

Charge for year

523

At 31 December 2024

2,152

NET BOOK VALUE

At 31 December 2024

1,571

At 31 December 2023

2,094

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

11,258

-

Prepayments and accrued income

323

422

11,581

422

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

2,498

4,710

Tax

3,249

7,816

Social security and other taxes

1,986

6,168

Directors' loan accounts

3,281

9,293

Accrued expenses

2,928

3,962

13,942

31,949