REGISTERED NUMBER: 04399468 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Approach Golf Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Gillett

A M D Gillett

SECRETARY:

A M D Gillett

REGISTERED OFFICE:

Hobbs Cross Golf Centre Hobbs Cross Road

Theydon Garnon

Epping

Essex

CM16 7NQ

REGISTERED NUMBER:

04399468 (England and Wales)

ACCOUNTANTS:

Robert Day Accountancy Limited

Kao Hockham Building

Edinburgh Way

Harlow

Essex

CM20 2NQ

FIXED ASSETS

Tangible assets

4

362,767

292,091

CURRENT ASSETS

Stocks

26,800

19,750

Debtors

5

6,465

26,361

Cash at bank and in hand

6

624,963

563,042

658,228

609,153

CREDITORS

Amounts falling due within one year

7

144,211

226,037

NET CURRENT ASSETS

514,017

383,116

TOTAL ASSETS LESS CURRENT LIABILITIES

876,784

675,207

CREDITORS

Amounts falling due after more than one year

8

(38,900

)

(4,358

)

PROVISIONS FOR LIABILITIES

(57,310

)

(47,564

)

NET ASSETS

780,574

623,285

CAPITAL AND RESERVES

Called up share capital

50

50

Other reserves

50

50

Retained earnings

780,474

623,185

780,574

623,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 April 2026 and were signed on its behalf by:

A M D Gillett - Director

1.	STATUTORY INFORMATION

Approach 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 18 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

93,156

498,076

591,232

Additions

72,366

91,618

163,984

At 31 March 2026

165,522

589,694

755,216

DEPRECIATION

At 1 April 2025

15,442

283,699

299,141

Charge for year

16,552

76,756

93,308

At 31 March 2026

31,994

360,455

392,449

NET BOOK VALUE

At 31 March 2026

133,528

229,239

362,767

At 31 March 2025

77,714

214,377

292,091

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

195,753

Additions

82,331

Transfer to ownership

(137,200

)

At 31 March 2026

140,884

DEPRECIATION

At 1 April 2025

117,219

Charge for year

28,819

Transfer to ownership

(91,602

)

At 31 March 2026

54,436

NET BOOK VALUE

At 31 March 2026

86,448

At 31 March 2025

78,534

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

6,465

26,361

6.	CASH AT BANK AND IN HAND

Cash at bank is held for a capital project to be undertaken.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

30,929

44,731

Trade creditors

16,644

30,088

Taxation and social security

90,884

88,245

Other creditors

5,754

62,973

144,211

226,037

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

38,900

4,358