Robert Daw Golf Ltd 12244184 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is Retail golf club shop and golf coaching Digita Accounts Production Advanced 6.30.9574.0 true 12244184 2024-11-01 2025-10-31 12244184 2025-10-31 12244184 core:RetainedEarningsAccumulatedLosses 2025-10-31 12244184 core:ShareCapital 2025-10-31 12244184 core:FinanceLeases core:CurrentFinancialInstruments 2025-10-31 12244184 core:FinanceLeases core:Non-currentFinancialInstruments 2025-10-31 12244184 core:CurrentFinancialInstruments 2025-10-31 12244184 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 12244184 core:Non-currentFinancialInstruments 2025-10-31 12244184 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 12244184 core:FurnitureFittings 2025-10-31 12244184 core:MotorVehicles 2025-10-31 12244184 core:OfficeEquipment 2025-10-31 12244184 core:PlantMachinery 2025-10-31 12244184 bus:SmallEntities 2024-11-01 2025-10-31 12244184 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12244184 bus:FilletedAccounts 2024-11-01 2025-10-31 12244184 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12244184 bus:RegisteredOffice 2024-11-01 2025-10-31 12244184 bus:Director1 2024-11-01 2025-10-31 12244184 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12244184 core:ComputerEquipment 2024-11-01 2025-10-31 12244184 core:FurnitureFittings 2024-11-01 2025-10-31 12244184 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 12244184 core:MotorVehicles 2024-11-01 2025-10-31 12244184 core:OfficeEquipment 2024-11-01 2025-10-31 12244184 core:PlantMachinery 2024-11-01 2025-10-31 12244184 countries:EnglandWales 2024-11-01 2025-10-31 12244184 2024-10-31 12244184 core:FurnitureFittings 2024-10-31 12244184 core:MotorVehicles 2024-10-31 12244184 core:OfficeEquipment 2024-10-31 12244184 core:PlantMachinery 2024-10-31 12244184 2023-11-01 2024-10-31 12244184 2024-10-31 12244184 core:RetainedEarningsAccumulatedLosses 2024-10-31 12244184 core:ShareCapital 2024-10-31 12244184 core:FinanceLeases core:CurrentFinancialInstruments 2024-10-31 12244184 core:FinanceLeases core:Non-currentFinancialInstruments 2024-10-31 12244184 core:CurrentFinancialInstruments 2024-10-31 12244184 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 12244184 core:Non-currentFinancialInstruments 2024-10-31 12244184 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 12244184 core:FurnitureFittings 2024-10-31 12244184 core:MotorVehicles 2024-10-31 12244184 core:OfficeEquipment 2024-10-31 12244184 core:PlantMachinery 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 12244184

Robert Daw Golf Ltd
Unaudited Financial Statements - Companies house filing
for the Year Ended 31 October 2025

Robert Daw Golf Ltd

(Registration number: 12244184)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 25,645 | 33,627
Current assets |  |  |
Stocks | 5 | 51,027 | 50,828
Debtors | 6 | 11,672 | 9,148
Cash at bank and in hand |  | 22,962 | 17,498
|  | 85,661 | 77,474
Creditors: Amounts falling due within one year | 7 | (76,750) | (47,196)
Net current assets |  | 8,911 | 30,278
Total assets less current liabilities |  | 34,556 | 63,905
Creditors: Amounts falling due after more than one year | 7 | (23,372) | (28,428)
Provisions for liabilities |  | (5,530) | (7,332)
Net assets |  | 5,654 | 28,145
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Profit and loss account |  | 5,644 | 28,135
Shareholders' funds |  | 5,654 | 28,145

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 January 2026 and signed on its behalf by:

Robert Daw Golf Ltd

(Registration number: 12244184)
Statement of Financial Position as at 31 October 2025

......................................... Mr R M Daw Director |  |

Robert Daw Golf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 1 Macintyre Place, Church Crookham, Fleet, GU52 8AF, England.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Robert Daw Golf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% on reducing balance
Plant and machinery | 25% on reducing balance
Office equipment | 25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Robert Daw Golf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Robert Daw Golf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 2,475 | 13,594 | 3,073 | 38,055 | 57,197
Additions | - | - | 565 | - | 565
At 31 October 2025 | 2,475 | 13,594 | 3,638 | 38,055 | 57,762
Depreciation
At 1 November 2024 | 1,786 | 10,369 | 1,901 | 9,514 | 23,570
Charge for the year | 172 | 806 | 433 | 7,136 | 8,547
At 31 October 2025 | 1,958 | 11,175 | 2,334 | 16,650 | 32,117
Carrying amount
At 31 October 2025 | 517 | 2,419 | 1,304 | 21,405 | 25,645
At 31 October 2024 | 689 | 3,225 | 1,172 | 28,541 | 33,627

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 51,027 | 50,828

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 10,938 | 8,402
Prepayments | 734 | 746
| 11,672 | 9,148

Robert Daw Golf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Bank loans and overdrafts | 8 | 5,058 | 5,861
Trade creditors |  | 2,589 | 5,104
Taxation and social security |  | 25,021 | 14,411
Accruals and deferred income |  | 1,820 | 1,495
Other creditors |  | 42,262 | 20,325
|  | 76,750 | 47,196

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 8 | 23,372 | 28,428

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 1,848
Finance lease liabilities | 23,372 | 26,580
| 23,372 | 28,428

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,850 | 3,108
Finance lease liabilities | 3,208 | 2,753
| 5,058 | 5,861