MINT GREENS GOLF LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

JAS Rogers

B Rogers

REGISTERED OFFICE:

Devonshire House

Manor Way

Borehamwood

Herts

WD6 1QQ

REGISTERED NUMBER:

07687343 (England and Wales)

ACCOUNTANTS:

Goodier, Smith & Watts Limited

Devonshire House

Manor Way

Borehamwood

Herts

WD6 1QQ

FIXED ASSETS

Tangible assets

4

8,742

5,071

CURRENT ASSETS

Debtors

5

422,326

300,751

Cash at bank

555,985

331,716

978,311

632,467

CREDITORS

Amounts falling due within one year

6

654,294

434,040

NET CURRENT ASSETS

324,017

198,427

TOTAL ASSETS LESS CURRENT LIABILITIES

332,759

203,498

PROVISIONS FOR LIABILITIES

2,186

1,268

NET ASSETS

330,573

202,230

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

330,273

201,930

SHAREHOLDERS' FUNDS

330,573

202,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 4 December 2025 and were signed on its behalf by:

JAS Rogers - Director

1.	STATUTORY INFORMATION

Mint Greens Golf Limited is a private company, limited by shares , registered in England and Wales. 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.

Plant and machinery etc

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

13,792

Additions

6,585

At 31 October 2025

20,377

DEPRECIATION

At 1 November 2024

8,721

Charge for year

2,914

At 31 October 2025

11,635

NET BOOK VALUE

At 31 October 2025

8,742

At 31 October 2024

5,071

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

338,665

259,427

Other debtors

83,661

41,324

422,326

300,751

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

126,916

46,418

Taxation and social security

139,420

55,218

Other creditors

387,958

332,404

654,294

434,040