ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company Registration Number: 10079032

TRENT PARK MINI GOLF LTD

UNAUDITED

FINANCIAL STATEMENTS

31 DECEMBER 2025

TRENT PARK MINI GOLF LTD

REGISTERED NUMBER: 10079032

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		350,564		351,891
			350,564		351,891
Current assets
Debtors: amounts falling due within one year	6	56,093		57,425
Cash at bank and in hand		5,912		20,282
		62,005		77,707
Creditors: amounts falling due within one year	7	(23,100)		(30,486)
Net current assets			38,905		47,221
Total assets less current liabilities			389,469		399,112

Net assets			389,469		399,112

Capital and reserves
Called up share capital	8	100	100
Share premium account	9	412,515	412,515
Profit and loss account	9	(23,146)	(13,503)
		389,469	399,112

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TRENT PARK MINI GOLF LTD

REGISTERED NUMBER: 10079032

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 September 2026.

J B Sturgess

Director

The notes on pages 3 to 8 form part of these financial statements.

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Trent Park Mini Golf Ltd (the company) is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is given in the company information page of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

They are presented in pounds sterling, which is the functional currency of the entity, and are rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

Going concern

The company meets its working capital requirements through its cash resources and operating cash flows supported by funding facilities.
The directors have prepared financial forecasts which, having regard for the current economic environment and taking account of reasonably possible changes in trading performance, indicate that the company will maintain sufficient financial headroom to enable it to continue meeting its liabilities as they fall due in the normal course of business for at least the next twelve months following approval of these financial statements. Notwithstanding any further potential ongoing impact on the company's financial performance and position beyond that already anticipated by the forecasts, the company maintains net funds, working capital and confirmed funding facilities which the directors consider are sufficient to fully mitigate the risks which remain due to the current economic environment.
The directors have a reasonable expectation that the company has adequate financial and other resources to continue in operational existence for the foreseeable future. Accordingly, they continue to prepare the financial statements on a going concern basis.

2.3

Revenue

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of trade discounts and of value added tax.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods listed below.

Depreciation is provided on the following basis:

Leasehold property

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In applying the Company’s accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 7).

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 January 2025	429,635	24,171	631	454,437
Additions	-	979	165	1,144
At 31 December 2025	429,635	25,150	796	455,581
Depreciation
At 1 January 2025	78,244	24,052	250	102,546
Charge for the year on owned assets	2,471	-	-	2,471
At 31 December 2025	80,715	24,052	250	105,017
Net book value
At 31 December 2025	348,920	1,098	546	350,564
At 31 December 2024	351,391	119	381	351,891

Debtors

					2025	2024
					£	£


Amounts owed by related parties	16,524	16,524
Other debtors	7,175	8,507
Prepayments and accrued income	32,394	32,394
	56,093	57,425

Amounts owed by related parties are unsecured, interest free and repayable on demand.

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	9,238	9,425
Corporation tax	-	4,088
Accruals and deferred income	13,862	16,973
	23,100	30,486

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares shares of £1.00 each	100	100

Reserves

Share premium account

This represents the amount above the nominal value received for shares sold, less transaction costs.

Profit and loss account

This reserve comprises of accumulated, distributable profits and losses.

Not later than 1 year	57,770	57,770
Later than 1 year and not later than 5 years	231,080	231,080
Later than 5 years	2,137,332	2,195,102
	2,426,182	2,483,952

11.	Related party transactions
	During the period the company paid rent at market rate of £57,770 (2024: £57,770) to Twigmarket Limited, a company in which J B Sturgess is a director. £16,069 (2024: £14,599) is owed from Twigmarket Limited and shown in the debtors (2024: debtors).

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TRENT PARK MINI GOLF LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

12.	Controlling party

The immediate and ultimate controlling party of the company is Twigmarket Limited, a company incorporated in England and Wales, by virtue of its ownership of the company's share capital.
The registered office address of the ultimate controlling party is 73 Cornhill, London, EC3V 3QQ.
No consolidated financial statements are prepared for the smallest group of undertakings for which Twigmarket Limited is the parent undertaking.

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