REGISTERED NUMBER: 08491236 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

PRO-CORE GOLF LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Hicks

REGISTERED OFFICE:

Unit 4 Nova Business Park

Gore Road Industrial Estate

New Milton

Hampshire

BH25 6SA

REGISTERED NUMBER:

08491236 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Intangible assets

4

7,525

13,853

Tangible assets

5

94

125

7,619

13,978

CURRENT ASSETS

Debtors

6

1,554

686

Cash at bank

1,022

320

2,576

1,006

CREDITORS

Amounts falling due within one year

7

80,566

79,123

NET CURRENT LIABILITIES

(77,990

)

(78,117

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(70,371

)

(64,139

)

CAPITAL AND RESERVES

Called up and paid share capital

8

100

100

Retained earnings

(70,471

)

(64,239

)

SHAREHOLDERS' FUNDS

(70,371

)

(64,139

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 January 2026 and were signed by:

R J Hicks - Director

1.	STATUTORY INFORMATION

Pro-Core Golf Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

The financial statements have been prepared on the going concern basis, on the understanding that the company will receive continued support from the director and related parties for a period of at least 12 months from the date of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

and 30 April 2025

63,280

AMORTISATION

At 1 May 2024

49,427

Charge for year

6,328

At 30 April 2025

55,755

NET BOOK VALUE

At 30 April 2025

7,525

At 30 April 2024

13,853

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

223

DEPRECIATION

At 1 May 2024

98

Charge for year

31

At 30 April 2025

129

NET BOOK VALUE

At 30 April 2025

94

At 30 April 2024

125

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,381

686

Other debtors

173

-

1,554

686

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,117

-

Amounts owed to participating interests

77,831

77,831

Taxation and social security

-

121

Other creditors

1,618

1,171

80,566

79,123

8.

CALLED UP AND PAID SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company owes £77,831 (2024 - £77,831) to a company which is controlled by the directors. The loan is interest free with no fixed terms of repayments.