REGISTERED NUMBER: 07048490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Grove Golf & Bowl Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z Helme

R J Helme

REGISTERED OFFICE:

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

REGISTERED NUMBER:

07048490 (England and Wales)

ACCOUNTANTS:

A D Accounts Limited

Rural Enterprise Centre

Vincent Carey Road

Rotherwas

Hereford

Herefordshire

HR2 6FE

FIXED ASSETS

Intangible assets

5

101,062

125,812

Tangible assets

6

930,155

718,011

1,031,217

843,823

CURRENT ASSETS

Stocks

16,453

12,617

Debtors

21,504

14,250

Cash at bank and in hand

566,652

545,177

604,609

572,044

CREDITORS

Amounts falling due within one year

(284,172

)

(223,100

)

NET CURRENT ASSETS

320,437

348,944

TOTAL ASSETS LESS CURRENT LIABILITIES

1,351,654

1,192,767

CREDITORS

Amounts falling due after more than one year

(390,000

)

(470,000

)

PROVISIONS FOR LIABILITIES

(60,820

)

(60,094

)

NET ASSETS

900,834

662,673

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

899,834

661,673

SHAREHOLDERS' FUNDS

900,834

662,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

R J Helme - Director

1.	STATUTORY INFORMATION

Grove Golf & Bowl Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The directors have pledged their continuing support to the company and have agreed not to withdraw their long term directors loan account, currently £390,000, until the company has sufficient funds to do so without prejudicing any other creditor.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

not provided

Plant and machinery

-

20% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 28 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

495,000

AMORTISATION

At 1 November 2024

369,188

Amortisation for year

24,750

At 31 October 2025

393,938

NET BOOK VALUE

At 31 October 2025

101,062

At 31 October 2024

125,812

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

1,277,008

Additions

232,125

At 31 October 2025

1,509,133

DEPRECIATION

At 1 November 2024

558,997

Charge for year

19,981

At 31 October 2025

578,978

NET BOOK VALUE

At 31 October 2025

930,155

At 31 October 2024

718,011

7.	SECURED DEBTS

The bank overdraft facility, currently £25,000, is secured by a personal guarantee from the director, Mr Roger Helme. This guarantee is supported by the 110 acre site accommodating The Grove asset.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000