Greencard Golf Limited 30/11/2025 iXBRL

Company registration number: 6757458

Greencard Golf Limited

Unaudited filleted financial statements

30 November 2025

Greencard Golf Limited

Contents

Director and other information

Statement of financial position

Notes to the financial statements

Greencard Golf Limited

Director and other information


	Director	Mr R Munroe


	Company number	6757458


	Registered office	Synergy House
		4th Floor
		114-118 Southampton Row
		London
		WC1B 5AA


	Accountants	Redford & Co Limited
		Chartered Accountants
		Synergy House
		4th Floor
		114-118 Southampton Row
		London
		WC1B 5AA

Greencard Golf Limited

Statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	7,049		7,765
		_______		_______
			7,049		7,765

Current assets
Debtors	6	634,498		672,819
Cash at bank and in hand		133,646		150,723
		_______		_______
		768,144		823,542
Creditors: amounts falling due
within one year	7	( 606,864)		( 716,783)
		_______		_______
Net current assets			161,280		106,759
			_______		_______
Total assets less current liabilities			168,329		114,524

Creditors: amounts falling due
after more than one year	8		-		( 5,000)
			_______		_______
Net assets			168,329		109,524
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			168,229		109,424
			_______		_______
Shareholders funds			168,329		109,524
			_______		_______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 March 2026 , and are signed on behalf of the board by:

Mr R Munroe

Director

Company registration number: 6757458

Greencard Golf Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Synergy House, 4th Floor, 114-118 Southampton Row, London, WC1B 5AA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

The pension costs charged in the financial statements represent the contributions payable by the company during the year.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 December 2024	37,027	37,027
Additions	1,633	1,633
	_______	_______
At 30 November 2025	38,660	38,660
	_______	_______
Depreciation
At 1 December 2024	29,261	29,261
Charge for the year	2,350	2,350
	_______	_______
At 30 November 2025	31,611	31,611
	_______	_______
Carrying amount
At 30 November 2025	7,049	7,049
	_______	_______
At 30 November 2024	7,766	7,766
	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	285,178	396,134
Other debtors	349,320	276,685
	_______	_______
	634,498	672,819
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,739	10,000
Corporation tax	29,551	38,782
Social security and other taxes	51	-
Other creditors	572,523	668,001
	_______	_______
	606,864	716,783
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	5,000
	_______	_______

9. Related party transactions

The company has a loan account with its director, R Munroe. The loan account represents monies owed by him. The balance outstanding at 30 November 2025 was £33,995 (2024: £44,346). It is included in 'Other debtors' in the accounts.The loan account is interest free, unsecured, and repayable on demand.