Lou Dunc Golf Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC735418 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Lou Dunc Golf Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms L M Duncan

REGISTERED OFFICE:

Ground Floor

120 George Street

Oban

PA34 5NT

REGISTERED NUMBER:

SC735418 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

FIXED ASSETS

Tangible assets

4

3,224

273

CURRENT ASSETS

Debtors

5

-

379

Cash at bank

38,046

62,013

38,046

62,392

CREDITORS

Amounts falling due within one year

6

37,726

33,463

NET CURRENT ASSETS

320

28,929

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,544

29,202

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

3,444

29,102

SHAREHOLDERS' FUNDS

3,544

29,202

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 director acknowledges her 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 2 December 2025 and were signed by:

Ms L M Duncan - Director

1.	STATUTORY INFORMATION

Lou Dunc Golf 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

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

821

Additions

4,837

At 30 June 2025

5,658

DEPRECIATION

At 1 July 2024

548

Charge for year

1,886

At 30 June 2025

2,434

NET BOOK VALUE

At 30 June 2025

3,224

At 30 June 2024

273

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

VAT

-

379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade creditors

903

-

Tax

(1,101

)

1,101

VAT

1,330

-

Other creditors

119

806

Directors' current accounts

34,375

29,456

Accrued expenses

2,100

37,726

33,463

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

100

Ordinary

£1.00

100

8.

RESERVES

Retained

earnings

£

At 1 July 2024

29,102

Deficit for the year

(22,158

)

Dividends

(3,500

)

At 30 June 2025

3,444