Company registration number 00077415 (England and Wales)
THE FOSSE GOLF COMPANY (LEICESTER) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE FOSSE GOLF COMPANY (LEICESTER) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE FOSSE GOLF COMPANY (LEICESTER) LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
94,362
109,040
Current assets
Debtors
4
315,000
275,623
Cash at bank and in hand
28,972
28,337
343,972
303,960
Creditors: amounts falling due within one year
5
(58,280)
(57,594)
Net current assets
285,692
246,366
Total assets less current liabilities
380,054
355,406
Creditors: amounts falling due after more than one year
6
(315,000)
(275,000)
Net assets
65,054
80,406
Capital and reserves
Called up share capital
868
868
Profit and loss reserves
64,186
79,538
Total equity
65,054
80,406

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 March 2026 and are signed on its behalf by:
Mr N Bathia
Director
Company registration number 00077415 (England and Wales)
THE FOSSE GOLF COMPANY (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

The Fosse Golf Company (Leicester) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Station Road, Birstall, Leicester, LE4 3BB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

In accordance with Statement of Standard Accounting Practice 19 no depreciation is provided in respect of the original cost of the freehold investment property. The directors consider that this accounting policy results in the accounts giving a true and fair view because the residual value is always expected to exceed original cost. It is not the policy of the directors to carry out an annual revaluation of the property as required by that statement. The additions relate to the compound and are being depreciated at 5% per annum.

THE FOSSE GOLF COMPANY (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
5
5
3
Tangible fixed assets
Freehold land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
318,609
Depreciation and impairment
At 1 January 2025
209,569
Depreciation charged in the year
14,678
At 31 December 2025
224,247
THE FOSSE GOLF COMPANY (LEICESTER) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Tangible fixed assets
Freehold land and buildings
£
(Continued)
- 4 -
Carrying amount
At 31 December 2025
94,362
At 31 December 2024
109,040
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
623
Other debtors
315,000
275,000
315,000
275,623
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
43,310
57,054
Accruals and deferred income
14,970
540
58,280
57,594
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
315,000
275,000
Creditors which fall due after five years are payable as follows:
Payable other than by instalments
315,000
275,000

Other loans of £315,000 (202 4 - £275,000) are secured by a first legal charge and fixed charge on freehold propert y.

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