Will Shakespeare PGA Professional Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 08980520

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		449		-

			449		-
CURRENT ASSETS
Stocks	5	37,193		52,034
Debtors	6	7,837		3,944
Cash at bank and in hand		40,185		31,923

		85,215		87,901
Creditors: Amounts Falling Due Within One Year	7	(14,280 )		(13,324 )

NET CURRENT ASSETS (LIABILITIES)			70,935		74,577

TOTAL ASSETS LESS CURRENT LIABILITIES			71,384		74,577

Creditors: Amounts Falling Due After More Than One Year	8		(19,354 )		(19,376 )

NET ASSETS			52,030		55,201

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			51,930		55,101

SHAREHOLDERS' FUNDS			52,030		55,201

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Will Shakespeare PGA Professional Limited

Statement of Financial Position (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr William Shakespeare

Director

28th September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Will Shakespeare PGA Professional Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08980520 . The registered office is 29 Brandon Avenue, Admaston, Telford, Shropshire, TF5 0DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	4,095	952	5,047
Additions	-	599	599

As at 30 April 2026	4,095	1,551	5,646

Depreciation
As at 1 May 2025	4,095	952	5,047
Provided during the period	-	150	150

As at 30 April 2026	4,095	1,102	5,197

...CONTINUED

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Will Shakespeare PGA Professional Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	-	449	449

As at 1 May 2025	-	-	-

5. Stocks

	2026	2025
	£	£
Work in progress	37,193	52,034

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,806	3,678
Prepayments and accrued income	334	266
VAT	3,697	-

	7,837	3,944

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,407	5,280
Corporation tax	1,071	5,651
Other taxes and social security	2,479	1,274
VAT	-	954
Accruals	323	165

	14,280	13,324

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Directors loan account	19,354	19,376

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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