Registration number: 09466176

Hounslow Heath Golf Centre Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Hounslow Heath Golf Centre Limited

Company Information

Directors

Mrs S Haygarth Mr R Haygarth

Registered office

Chichester Golf Club Hunston Village Chichester West Sussex PO20 1AX

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Hounslow Heath Golf Centre Limited
for the Year Ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hounslow Heath Golf Centre Limited for the year ended 31 May 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Hounslow Heath Golf Centre Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hounslow Heath Golf Centre Limited and state those matters that we have agreed to state to the Board of Directors of Hounslow Heath Golf Centre Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hounslow Heath Golf Centre Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hounslow Heath Golf Centre Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hounslow Heath Golf Centre Limited. You consider that Hounslow Heath Golf Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hounslow Heath Golf Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

24 August 2026

Hounslow Heath Golf Centre Limited

(Registration number: 09466176)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	6,052,415	6,349,144
Investments	5	98	-
		6,052,513	6,349,144
Current assets
Stocks	6	9,022	12,794
Debtors	7	13,656	26,891
Cash at bank and in hand		57,501	169,538
		80,179	209,223
Creditors: Amounts falling due within one year	8	(6,340,588)	(7,008,590)
Net current liabilities		(6,260,409)	(6,799,367)
Total assets less current liabilities		(207,896)	(450,223)
Provisions for liabilities		(58,906)	216,775
Net liabilities		(266,802)	(233,448)
Capital and reserves
Called up share capital	9	100	2
Retained earnings		(266,902)	(233,450)
Shareholders' deficit		(266,802)	(233,448)

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

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

......................................... Mrs S Haygarth Director

Hounslow Heath Golf Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

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

The address of its registered office is:
Chichester Golf Club
Hunston Village
Chichester
West Sussex
PO20 1AX

These financial statements were authorised for issue by the Board on 24 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Hounslow Heath Golf Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold land and buildings	2% straight line
Plant and machinery	10% - 33.33% straight line
Fixtures and fittings	10% - 25% straight line
Office equipment	20% - 33.33% straight line
Solar panels	5% straight line

Investments

Investments in subsidiary undertakings are stated at cost less any provision for impairment. Cost represents the amount paid for the acquisition of the shares. Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Hounslow Heath Golf Centre Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 37 (2025 - 45).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Properties under construction  £	Total £
Cost or valuation
At 1 June 2025	4,886,323	2,347,450	20,713	7,254,486
Additions	-	14,135	9,678	23,813
Disposals	-	-	(20,713)	(20,713)
At 31 May 2026	4,886,323	2,361,585	9,678	7,257,586
Depreciation
At 1 June 2025	276,811	628,531	-	905,342
Charge for the year	98,017	201,812	-	299,829
At 31 May 2026	374,828	830,343	-	1,205,171
Carrying amount
At 31 May 2026	4,511,495	1,531,242	9,678	6,052,415
At 31 May 2025	4,609,512	1,718,919	20,713	6,349,144

5	Investments

	2026 £	2025 £
Investments in subsidiaries	98	-