Registration number: 07880656

Stephen Packer Golf Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Stephen Packer Golf Limited

Company Information

Directors	M Packer S J Packer

Registered office

Stafford House 10 Prince Of Wales Road Dorchester Dorset DT1 1PW

Bankers

NatWest Bank Plc 49 South Street Dorchester Dorset DT1 1DW

Accountants

Kennedy Legg Stafford House 10 Prince Of Wales Road Dorchester Dorset DT1 1PW

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Stephen Packer Golf Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stephen Packer Golf Limited for the year ended 31 December 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Stephen Packer Golf Limited, as a body, in accordance with the terms of our engagement letter dated 31 January 2012. Our work has been undertaken solely to prepare for your approval the accounts of Stephen Packer Golf Limited and state those matters that we have agreed to state to the Board of Directors of Stephen Packer Golf Limited.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stephen Packer Golf Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Stephen Packer Golf 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 profit of Stephen Packer Golf Limited. You consider that Stephen Packer Golf 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 Stephen Packer Golf 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.

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

Kennedy Legg
 
Stafford House
10 Prince Of Wales Road
Dorchester
Dorset
DT1 1PW

17 September 2026

Stephen Packer Golf Limited

(Registration number: 07880656)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,626	2,278
Current assets
Debtors	6	4,364	2,951
Cash at bank and in hand		1,346	7,172
		5,710	10,123
Creditors: Amounts falling due within one year	7	(6,740)	(8,878)
Net current (liabilities)/assets		(1,030)	1,245
Total assets less current liabilities		596	3,523
Provisions for liabilities		(309)	(433)
Net assets		287	3,090
Capital and reserves
Called up share capital	8	100	100
Retained earnings		187	2,990
Shareholders' funds		287	3,090

For the financial year ending 31 December 2025 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.

Stephen Packer Golf Limited

(Registration number: 07880656)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

......................................... S J Packer Director

Stephen Packer Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Stafford House
10 Prince Of Wales Road
Dorchester
Dorset
DT1 1PW

The principal place of business is:
The Dorset Golf & Country Club
Bere Regis
Wareham
Dorset
BH20 7NT

These financial statements were authorised for issue by the Board on 17 September 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 current and 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.

Stephen Packer Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable 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.

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
Plant and machinery	15% straight line basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line basis

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.

Stephen Packer Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Stephen Packer Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	8,700	8,700
At 31 December 2025	8,700	8,700
Amortisation
At 1 January 2025	8,700	8,700
At 31 December 2025	8,700	8,700
Carrying amount
At 31 December 2025	-	-

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	9,557	9,557
Disposals	(5,074)	(5,074)
At 31 December 2025	4,483	4,483
Depreciation
At 1 January 2025	7,279	7,279
Charge for the year	652	652
Eliminated on disposal	(5,074)	(5,074)
At 31 December 2025	2,857	2,857
Carrying amount
At 31 December 2025	1,626	1,626
At 31 December 2024	2,278	2,278

Stephen Packer Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	3,989	2,595
Prepayments	375	356
	4,364	2,951

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	601	517
Taxation and social security	2,392	4,208
Accruals and deferred income	1,648	1,488
Other creditors	2,099	2,665
	6,740	8,878

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	100	100	100	100