Broxbourne Golf Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In accordance with the engagement letter dated 22 February 2022, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 July 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23/04/2026

AVL Accounting Services Limited

1st & 2nd Floor, 2 West St

Ware

Hertfordshire

SG12 9EE

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Broxbourne Golf Limited

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 12765828

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,043		36,986

			29,043		36,986
CURRENT ASSETS
Stocks	5	12,731		12,478
Debtors	6	13,266		1,854
Cash at bank and in hand		12,413		23,502

		38,410		37,834
Creditors: Amounts Falling Due Within One Year	7	(54,381 )		(44,603 )

NET CURRENT ASSETS (LIABILITIES)			(15,971 )		(6,769 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,072		30,217

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,459 )		(5,645 )

NET ASSETS			8,613		24,572

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			8,513		24,472

SHAREHOLDERS' FUNDS			8,613		24,572

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Broxbourne Golf Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Joseph Selby

Director

23/04/2026

The notes on pages 4 to 5 form part of these financial statements.

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Broxbourne Golf Limited

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

Broxbourne Golf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12765828 . The registered office is Par 3 Clubhouse, Church Lane, Broxbourne, Hertfordshire, EN10 7QE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 6)

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Broxbourne Golf Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	35,950	8,500	20,001	1,456	65,907

As at 31 July 2025	35,950	8,500	20,001	1,456	65,907

Depreciation
As at 1 August 2024	20,211	3,320	4,915	475	28,921
Provided during the period	2,616	1,295	3,772	260	7,943

As at 31 July 2025	22,827	4,615	8,687	735	36,864

Net Book Value
As at 31 July 2025	13,123	3,885	11,314	721	29,043

As at 1 August 2024	15,739	5,180	15,086	981	36,986

5. Stocks

	2025	2024
	£	£
Materials	12,731	12,478

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	360	288
Prepayments and accrued income	2,470	1,566
Other taxes and social security	10,436	-

	13,266	1,854

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,344	842
Bank loans and overdrafts	4,233	6,984
Other taxes and social security	-	1,506
VAT	6,415	4,559
Accruals and deferred income	517	880
Directors' loan accounts	39,872	29,832

	54,381	44,603

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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