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Registered number: 14637142 CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) COMPANY INFORMATION
Directors | J Fuller
| S Spink
Registered number | 14637142
Registered office | Golf Club, Dodford Lane
| Girton
| Cambridge
| CB3 0QE
Accountants | Lakin Rose Limited
| Chartered Accountants
| Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 5
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) REGISTERED NUMBER: 14637142 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 8,317 |  | 10,033 |
Debtors: amounts falling due within one year | 4 | 3,176 |  | 5,726 |
Cash at bank and in hand |  | 58,790 |  | 45,479 |
|  | 70,283 |  | 61,238 |
Creditors: amounts falling due within one year | 5 | (70,282) |  | (61,237) |
Net current assets |  |  | 1 |  | 1
Total assets less current liabilities |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
|  |  | 1 |  | 1
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 year 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 statement of income and retained earnings 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 December 2025.
J Fuller
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) REGISTERED NUMBER: 14637142 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 Page 2
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Cambridge Golf Academy Ltd ("the company") is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is Golf Club, Dodford Lane, Girton, Cambridge, CB3 0QE. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.3 | 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 balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | 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 balance sheet 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.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | 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 3 (2024 - 2).
| 3.1 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
CAMBRIDGE GOLF ACADEMY LTD (FORMERLY GIRTONGOLF LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 41
| Other debtors | 82 | -
| Prepayments and accrued income | 3,094 | 5,685
|  | 3,176 | 5,726
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,452 | 2,646
| Amounts owed to group undertakings | 58,273 | 56,991
| Other creditors | 4,085 | -
| Accruals and deferred income | 6,472 | 1,600
|  | 70,282 | 61,237
6. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £841 (2024 - £246) . Contributions totalling £nil (2024 - £nil) were payable to the fund at the balance sheet date and are included in creditors.
7. | Controlling party
The company's ultimate parent undertaking and controlling party is Girton Golf Club (Cambridge) Limited, a company registered in England and Wales. The company registration number is 00861074.
Page 5