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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
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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
31,002 
37,307 
Tangible assets
13,336 
19,209 
Investments
3 
3 
44,341 
56,519 
Current assets
Inventories
152,063 
138,211 
Debtors
89,445 
102,634 
241,508 
240,845 
Creditors: amounts falling due within one year
(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
- 
(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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