Beast Golf Ltd - Filleted accounts

Registered number

14019993

Beast Golf Ltd

Filleted Accounts

30 April 2026

Beast Golf Ltd
Registered number:		14019993
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		27,666			35,310

Current assets
Stocks		105,904			78,127
Debtors	4	500			-
Cash at bank and in hand		3,305			11,932
		109,709			90,059

Creditors: amounts falling due within one year	5	(58,177)			(31,538)

Net current assets			51,532			58,521

Total assets less current liabilities			79,198			93,831

Creditors: amounts falling due after more than one year	6		(73,704)			(86,863)

Provisions for liabilities			(5,254)			(6,539)


Net assets			240			429

Capital and reserves
Called up share capital			2			2
Profit and loss account			238			427

Shareholders' funds			240			429

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Joe Ellis
Director
Approved by the board on 20 July 2026

Beast Golf Ltd
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment & fixtures	50% Reducing balance
	Motor Vehicles	20% Reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		6


3	Tangible fixed assets
		Computer Equipment & Fixtures		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	5,011		41,713		46,724
	At 30 April 2026	5,011		41,713		46,724

	Depreciation
	At 1 May 2025	3,071		8,343		11,414
	Charge for the year	970		6,674		7,644
	At 30 April 2026	4,041		15,017		19,058

	Net book value
	At 30 April 2026	970		26,696		27,666
	At 30 April 2025	1,940		33,370		35,310


4	Debtors			2026		2025
£					£

	Trade debtors			500		-


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			37,841		9,285
	Obligations under finance lease and hire purchase contracts			9,077		9,523
	Other loans			-		8,500
	Taxation and social security costs			7,724		1,021
	Other creditors			3,535		3,209
				58,177		31,538


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			43,164		64,082
	Obligations under finance lease and hire purchase contracts			13,964		22,781
	Other creditors			16,576		-
				73,704		86,863


7	Other information

	Beast Golf Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 11
	Purdeys Way Ind Estate
	Rochford
	Essex
	SS4 1ND