REGISTERED NUMBER: 12442078 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 FEBRUARY 2026

FOR

SALISBURY GOLF ACADEMY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Pockneall

B C Clover

SECRETARY:

REGISTERED OFFICE:

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

REGISTERED NUMBER:

12442078 (England and Wales)

ACCOUNTANTS:

Elson Geaves Accountants

Chartered Certified Accountants

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

FIXED ASSETS

Tangible assets

4

304,346

252,929

CURRENT ASSETS

Debtors

5

114,176

110,848

Cash at bank

89,566

31,509

203,742

142,357

CREDITORS

Amounts falling due within one year

6

177,100

182,337

NET CURRENT ASSETS/(LIABILITIES)

26,642

(39,980

)

TOTAL ASSETS LESS CURRENT LIABILITIES

330,988

212,949

CREDITORS

Amounts falling due after more than one year

7

7,953

10,680

NET ASSETS

323,035

202,269

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

322,035

201,269

323,035

202,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

S Pockneall - Director

1.	STATUTORY INFORMATION

Salisbury Golf Academy 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

232,500

46,122

278,622

Additions

-

69,379

69,379

At 28 February 2026

232,500

115,501

348,001

DEPRECIATION

At 1 March 2025

-

25,693

25,693

Charge for year

-

17,962

17,962

At 28 February 2026

-

43,655

43,655

NET BOOK VALUE

At 28 February 2026

232,500

71,846

304,346

At 28 February 2025

232,500

20,429

252,929

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,646

4,758

Other debtors

108,530

106,090

114,176

110,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

23,611

29,167

Trade creditors

34,323

6,436

Taxation and social security

36,769

21,893

Other creditors

82,397

124,841

177,100

182,337

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,953

10,680