REGISTERED NUMBER: 09891518 (England and Wales)

CANTER GOLF LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST DECEMBER 2024 TO 31ST MAY 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

L R Canter

A K Macadam Canter

REGISTERED OFFICE:

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

REGISTERED NUMBER:

09891518 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

1,000

Tangible assets

5

4,327

17,769

Investments

6

386,695

411,683

391,022

430,452

CURRENT ASSETS

Debtors

7

-

120,096

Cash at bank

2,101

217,339

2,101

337,435

CREDITORS

Amounts falling due within one year

8

392,084

65,265

NET CURRENT (LIABILITIES)/ASSETS

(389,983

)

272,170

TOTAL ASSETS LESS CURRENT LIABILITIES

1,039

702,622

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

939

702,522

SHAREHOLDERS' FUNDS

1,039

702,622

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th September 2026 and were signed on its behalf by:

L R Canter - Director

1.	STATUTORY INFORMATION

Canter 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 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 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 is amortised on a straight line basis over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Motor vehicles

-

20% straight line on cost

Equipment

-

25% straight line on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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 period was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 31st May 2026

10,000

AMORTISATION

At 1st December 2024

9,000

Amortisation for period

1,000

At 31st May 2026

10,000

NET BOOK VALUE

At 31st May 2026

-

At 30th November 2024

1,000

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1st December 2024

81,350

3,289

84,639

Additions

-

4,770

4,770

Disposals

(81,350

)

-

(81,350

)

At 31st May 2026

-

8,059

8,059

DEPRECIATION

At 1st December 2024

65,080

1,790

66,870

Charge for period

16,270

1,942

18,212

Eliminated on disposal

(81,350

)

-

(81,350

)

At 31st May 2026

-

3,732

3,732

NET BOOK VALUE

At 31st May 2026

-

4,327

4,327

At 30th November 2024

16,270

1,499

17,769

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st December 2024

411,683

Additions

1,802,440

Disposals

(1,760,489

)

Revaluations

(66,939

)

At 31st May 2026

386,695

NET BOOK VALUE

At 31st May 2026

386,695

At 30th November 2024

411,683

Cost or valuation at 31st May 2026 is represented by:

Other

investments

£

Valuation in 2026

(66,939

)

Cost

453,634

386,695

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Other debtors

-

120,096

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Hire purchase contracts

-

4,174

Taxation and social security

179,608

57,891

Other creditors

212,476

3,200

392,084

65,265

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2024

value:

£

£

10

Ordinary

£1

100

100