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Company Registration No. 05580112 (England and Wales)
TJ Golf and Leisure Limited Unaudited accounts for the year ended 31 December 2025
TJ Golf and Leisure Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TJ Golf and Leisure Limited Company Information for the year ended 31 December 2025
Directors
Mr A Newman Miss J R Hook
Company Number
05580112 (England and Wales)
Registered Office
Unit 23 Frankley Industrial Estate Tay Road Birmingham West Midlands B45 0LD England
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TJ Golf and Leisure Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
31,002
37,307
Tangible assets
5
13,336
19,209
Investments
6
3
3
44,341
56,519
Current assets
Inventories
152,063
138,211
Debtors
7
89,445
102,634
241,508
240,845
Creditors: amounts falling due within one year
8
(264,705)
(279,747)
Net current liabilities
(23,197)
(38,902)
Total assets less current liabilities
21,144
17,617
Creditors: amounts falling due after more than one year
9
-
(4,188)
Net assets
21,144
13,429
Capital and reserves
Called up share capital
100
100
Profit and loss account
21,044
13,329
Shareholders' funds
21,144
13,429
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by
Mr A Newman Director Company Registration No. 05580112
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
TJ Golf and Leisure Limited is a private company, limited by shares, registered in England and Wales, registration number 05580112. The registered office is Unit 23 Frankley Industrial Estate, Tay Road, Birmingham, West Midlands, B45 0LD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
- 15% Straight Line Basis
Fixtures & fittings
- 15% Straight Line Basis
Computer equipment
- 15% Straight Line Basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2025
63,054
500
63,554
At 31 December 2025
63,054
500
63,554
Amortisation
At 1 January 2025
25,747
500
26,247
Charge for the year
6,305
-
6,305
At 31 December 2025
32,052
500
32,552
Net book value
At 31 December 2025
31,002
-
31,002
At 31 December 2024
37,307
-
37,307
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
42,099
9,992
11,881
63,972
Additions
979
-
-
979
At 31 December 2025
43,078
9,992
11,881
64,951
Depreciation
At 1 January 2025
29,203
5,970
9,590
44,763
Charge for the year
4,753
1,275
824
6,852
At 31 December 2025
33,956
7,245
10,414
51,615
Net book value
At 31 December 2025
9,122
2,747
1,467
13,336
At 31 December 2024
12,896
4,022
2,291
19,209
6
Investments
Subsidiary undertakings
£
Valuation at 1 January 2025
3
Valuation at 31 December 2025
3
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
49,175
49,580
Amounts due from group undertakings etc.
31,274
34,130
Accrued income and prepayments
5,996
15,924
Other debtors
3,000
3,000
89,445
102,634
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,944
63,059
Trade creditors
107,904
134,227
Taxes and social security
42,830
20,696
Other creditors
33,378
30,144
Loans from directors
1,722
694
Accruals
63,927
30,927
264,705
279,747
The Factoring Loan of £32,064 (2024: £30,144) is secured by a floating charge over the company's assets.
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TJ Golf and Leisure Limited Notes to the Accounts for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
4,188
10
Operating lease commitments
2025
2024
£
£
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
36,760
36,760
Later than one year and not later than five years
215,707
252,467
252,467
289,227
11
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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