Registration number: 07092682

Internet Golf Store Limited

Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	18,689	18,689
Capital and reserves
Called up share capital		200	200
Share premium reserve		9,990	9,990
Retained earnings		8,499	8,499
Shareholders' funds		18,689	18,689

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Internet Golf Store Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Company registration number: 07092682

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:
 

......................................... J T Hilliard Director

......................................... T K Sims Director

Internet Golf Store Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Downs Farm
Reigate Road
Ewell
Surrey
KT17 3BY

The principal activity of the company is that of the retailing of golf equipment and related products.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 28 July 2026 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

Having made enquiries the directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. Accordingly, the financial statements have been prepared under the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue from the sale of golf equipment on the date of despatch of internet orders and the point of sale for retail sales.

Internet Golf Store Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

5

Debtors

	2025 £	2024 £
Amounts owed by group undertakings	18,689	18,689
	18,689	18,689

6	Related party transactions

Exemption has been taken under FRS 102 Paragraph 1AC.35 not to disclose transactions or amounts falling due with other companies that are wholly owned within the group.

7	Parent and ultimate parent undertaking

The smallest group preparing group accounts including the results of the company is headed by Dwellcourt Limited.

The registered address of Dwellcourt Limited is The Downs Farm, Reigate Road, Ewell, Surrey, KT17 3BY.