Company Registration No. 15550458 (England and Wales)
Scratch Golf Club Ltd
Unaudited accounts
for the period from 9 March 2024 to 30 June 2025
Scratch Golf Club Ltd
Unaudited accounts
Contents
Scratch Golf Club Ltd
Company Information
for the period from 9 March 2024 to 30 June 2025
Directors
Charles Kowszun
Thomas Williams
Tim Jackson
Company Number
15550458 (England and Wales)
Registered Office
3 Acris Court
Acris Street
London
SW18 2QS
United Kingdom
Accountants
Sue Kowszun, Harlequin Accounting & Financial Services Ltd
Bancroft, Mill Road
West chiltington
Pulborough
West Sussex
RH20 2PZ
Scratch Golf Club Ltd
Statement of financial position
as at 30 June 2025
Cash at bank and in hand
66,382
Creditors: amounts falling due within one year
(30,529)
Total assets less current liabilities
140,614
Creditors: amounts falling due after more than one year
(117,225)
Profit and loss account
(26,613)
Shareholders' funds
23,389
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by
Charles Kowszun
Director
Company Registration No. 15550458
Scratch Golf Club Ltd
Notes to the Accounts
for the period from 9 March 2024 to 30 June 2025
Scratch Golf Club Ltd is a private company, limited by shares, registered in England and Wales, registration number 15550458. The registered office is 3 Acris Court, Acris Street, London, SW18 2QS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Land and buildings includes leasehold improvements.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% p.a. on a straight line basis
Plant & machinery
20% p.a. on a straight line basis
Fixtures & fittings
33.33% p.a. on a straight line basis
Computer equipment
33.33% p.a. on a straight line basis
Other tangible fixed assets
33.33% p.a. on a straight line basis
Intangible fixed assets (including domain name and trademarks) are included at cost less accumulated amortisation.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Scratch Golf Club Ltd
Notes to the Accounts
for the period from 9 March 2024 to 30 June 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
Additions
29,680
45,060
5,802
12,602
93,144
At 30 June 2025
29,680
45,060
5,802
12,602
93,144
Charge for the period
7,578
6,192
1,109
4,029
18,908
At 30 June 2025
7,578
6,192
1,109
4,029
18,908
At 30 June 2025
22,102
38,868
4,693
8,573
74,236
Amounts falling due within one year
Accrued income and prepayments
6,315
Amounts falling due after more than one year
7
Creditors: amounts falling due within one year
2025
Taxes and social security
2,619
Scratch Golf Club Ltd
Notes to the Accounts
for the period from 9 March 2024 to 30 June 2025
8
Creditors: amounts falling due after more than one year
2025
Loans from directors
79,998
9
Average number of employees
During the period the average number of employees was 1.