REGISTERED NUMBER: 03236843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PAR GOLF (CHESTER) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R H Reynolds Esq

S Andrew Esq

S Purcell Esq

SECRETARY:

Mrs C E Reynolds

REGISTERED OFFICE:

Sunnyholme

Gloddaeth Avenue

Llandudno

LL30 2AH

REGISTERED NUMBER:

03236843 (England and Wales)

ACCOUNTANT:

sianroberts

Chartered Accountant

Glasdir

Plas Yn Dre

Station Road

Llanrwst

Conwy

LL26 0DF

FIXED ASSETS

Tangible assets

4

469,326

459,346

CURRENT ASSETS

Debtors

5

215

595

Cash at bank

115,789

90,094

116,004

90,689

CREDITORS

Amounts falling due within one year

6

257,149

258,550

NET CURRENT LIABILITIES

(141,145

)

(167,861

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,181

291,485

CREDITORS

Amounts falling due after more than one year

7

(120,076

)

(123,269

)

PROVISIONS FOR LIABILITIES

(20,703

)

(16,186

)

NET ASSETS

187,402

152,030

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

187,399

152,027

SHAREHOLDERS' FUNDS

187,402

152,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 21 August 2026 and were signed on its behalf by:

S Andrew Esq - Director

1.	STATUTORY INFORMATION

Par Golf (Chester) 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 represents invoiced services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost of freehold buildings

Plant and machinery etc

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

549,153

299,107

848,260

Additions

-

64,436

64,436

Disposals

-

(48,188

)

(48,188

)

At 30 November 2025

549,153

315,355

864,508

DEPRECIATION

At 1 December 2024

177,809

211,105

388,914

Charge for year

10,983

23,144

34,127

Eliminated on disposal

-

(27,859

)

(27,859

)

At 30 November 2025

188,792

206,390

395,182

NET BOOK VALUE

At 30 November 2025

360,361

108,965

469,326

At 30 November 2024

371,344

88,002

459,346

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 December 2024

106,675

Additions

59,299

Disposals

(48,188

)

At 30 November 2025

117,786

DEPRECIATION

At 1 December 2024

47,963

Charge for year

14,537

Eliminated on disposal

(27,859

)

At 30 November 2025

34,641

NET BOOK VALUE

At 30 November 2025

83,145

At 30 November 2024

58,712

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

215

595

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,855

19,148

Hire purchase contracts

13,000

11,658

Trade creditors

6,281

5,994

Taxation and social security

47,527

43,892

Other creditors

170,486

177,858

257,149

258,550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

42,622

63,699

Hire purchase contracts

77,454

59,570

120,076

123,269

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

62,477

82,847

Hire purchase contracts

90,454

71,228

152,931

154,075

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr & Mrs R Reynolds, S Andrew and S Purcell.