REGISTERED NUMBER: 06862688 (England and Wales)

OS Golf Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Wood

REGISTERED OFFICE:

1 Ellerker Road

Beverley

East Yorkshire

HU17 8LE

REGISTERED NUMBER:

06862688 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Intangible assets

4

10,000

20,000

Tangible assets

5

851,715

721,409

861,715

741,409

CURRENT ASSETS

Debtors

6

4,881

4,412

Cash at bank

328,589

192,747

333,470

197,159

CREDITORS

Amounts falling due within one year

7

217,350

204,218

NET CURRENT ASSETS/(LIABILITIES)

116,120

(7,059

)

TOTAL ASSETS LESS CURRENT LIABILITIES

977,835

734,350

PROVISIONS FOR LIABILITIES

68,964

52,825

NET ASSETS

908,871

681,525

CAPITAL AND RESERVES

Called up share capital

8

427,342

427,342

Retained earnings

481,529

254,183

SHAREHOLDERS' FUNDS

908,871

681,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2 September 2026 and were signed by:

D Wood - Director

1.	STATUTORY INFORMATION

OS Golf 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 the provisions of Section 1A of Financial Reporting Standard 102 ' the Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.

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 businesses in 2009 and 2022, are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Freehold property

-

5% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.

Government grants

Grants towards capital expenditure are released to the income and expenditure account over the expected useful life of the asset. Grants towards revenue expenditure are released to the income and expenditure account as the related expenditure is incurred.

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.

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 3 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

98,000

AMORTISATION

At 1 April 2025

78,000

Charge for year

10,000

At 31 March 2026

88,000

NET BOOK VALUE

At 31 March 2026

10,000

At 31 March 2025

20,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

651,050

604,511

164,516

Additions

108,696

72,802

-

Disposals

-

-

-

At 31 March 2026

759,746

677,313

164,516

DEPRECIATION

At 1 April 2025

222,550

426,337

94,313

Charge for year

15,675

32,622

10,531

Eliminated on disposal

-

-

-

At 31 March 2026

238,225

458,959

104,844

NET BOOK VALUE

At 31 March 2026

521,521

218,354

59,672

At 31 March 2025

428,500

178,174

70,203

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

101,513

5,642

1,527,232

Additions

43,535

377

225,410

Disposals

(48,495

)

-

(48,495

)

At 31 March 2026

96,553

6,019

1,704,147

DEPRECIATION

At 1 April 2025

60,312

2,311

805,823

Charge for year

9,232

523

68,583

Eliminated on disposal

(21,974

)

-

(21,974

)

At 31 March 2026

47,570

2,834

852,432

NET BOOK VALUE

At 31 March 2026

48,983

3,185

851,715

At 31 March 2025

41,201

3,331

721,409

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,181

4,412

Other debtors

700

-

4,881

4,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,193

4,511

Taxation and social security

84,088

43,573

Other creditors

130,069

156,134

217,350

204,218

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

427,342

Ordinary

£1

427,342

427,342

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Wood by virtue of his controlling shareholding in Risewood Holdings Limited.