Tunberry Golf Management Limited Accounts






Tunberry Golf Management Limited

	Company No. 15555677
		Information for Filing with The Registrar
		31 May 2026

The Directors present their report and the accounts for the year ended 31 May 2026.

Principal activities
The principal activity of the company during the year under review was operation of golf club.




Directors

The Directors who served at any time during the year were as follows:

R. Mayberry
M. Tungate








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

M. Tungate
Director
07 September 2026

at	31 May 2026
Company No.		15555677	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	74,431	30,876


				74,431	30,876
Current assets

	Debtors		6	19,557	384

	Cash at bank and in hand			52,909	87,340
				72,466	87,724
Creditors: Amount falling due within one year			7	(23,559)	(30,174)
Net current assets				48,907	57,550
Total assets less current liabilities				123,338	88,426
Creditors: Amounts falling due after more than one year			8	(14,690)	-
Provisions for liabilities
	Deferred taxation		9	(18,608)	(7,719)

Net assets				90,040	80,707

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	89,940	80,607

Total equity				90,040	80,707



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 07 September 2026 and signed on its behalf by:
M. Tungate
Director
07 September 2026

for the year ended 31 May 2026

General information

Tunberry Golf Management Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15555677

Its registered office is:

Tingdene Caldecott Hall

Country Park

Fritton

Norfolk

NR31 9EY

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

10% Straight line

Furniture, fittings and equipment

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	9	8

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	8,260	15,050

		Total corporation tax	8,260	15,050

		Origination and reversal of timing differences	10,889	7,719

		Total deferred tax	10,889	7,719

		Tax on profit on ordinary activities	19,149	22,769

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2806	£	£
		Profit on ordinary activities before tax	86,017	104,376

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	16,343	19,831
		Expenses not deductible for tax purposes	2,806	2,938




		Tax on profit on ordinary activities	19,149	22,769

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 June 2025	31,203	1,623	32,826
		Additions	50,721	1,124	51,845



		At 31 May 2026	81,924	2,747	84,671
		Depreciation
		At 1 June 2025	1,895	55	1,950
		Charge for the year	7,845	445	8,290



		At 31 May 2026	9,740	500	10,240
		Net book values
		At 31 May 2026	72,184	2,247	74,431
		At 31 May 2025	29,308	1,568	30,876

6	Debtors
			2026	2025
			£	£
		Trade debtors	-	384




		Loans to directors	19,557	-


			19,557	384

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£



		Obligations under finance lease and hire purchase contracts	3,764	-
		Trade creditors	3,892	868

		Taxes and social security	13,918	23,969
		Loans from directors	440	440
		Other creditors	270	308
		Accruals and deferred income	1,275	4,589
			23,559	30,174

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£



		Obligations under finance lease and hire purchase contracts	14,690	-




			14,690	-

9	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 June 2025	7,719	7,719
		Charge to the profit and loss account for the period	10,889	10,889

		At 31 May 2026	18,608	18,608


			2026	2025
			£	£
		Accelerated capital allowances	18,608	7,719



			18,608	7,719

Share Capital

The company has 100 £1 ordinary shares in issue, which are fully paid at par.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	57,535	1,000

			57,535	1,000

		Dividends by type:

		Equity dividends	57,535	1,000
			57,535	1,000

13	Advances and credits to directors
			2026
			£

		Advanced in the period	19,557



		At 31 May 2026	19,557