The Golf Spot Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI695249

The Golf Spot Holdings Limited

Filleted Unaudited Financial Statements

31 January 2026

The Golf Spot Holdings Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Investments	5	650,000	650,000

Current assets

Debtors	6	100	100
Cash at bank and in hand		547	354
		----	----
		647	454

Creditors: amounts falling due within one year	7	501,407	517,129
		---------	---------
Net current liabilities		500,760	516,675
		---------	---------
Total assets less current liabilities		149,240	133,325

Creditors: amounts falling due after more than one year	8	52,433	85,496
		---------	---------
Net assets		96,807	47,829
		---------	---------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		96,707	47,729
		--------	--------
Shareholders funds		96,807	47,829
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Golf Spot Holdings Limited

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 28 October 2026 , and are signed on behalf of the board by:

Mr A Watt

Director

Company registration number: NI695249

The Golf Spot Holdings Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is c/o Feb Chartered Accountants, Linenhall Exchange, 1st Floor, 26 Linenhall Street, Belfast, BT2 8BG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

4. Dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	26,000	26,000
	--------	--------

5. Investments

	Shares in group undertakings
	£
Cost
At 1 February 2025 and 31 January 2026	650,000
	---------
Impairment
At 1 February 2025 and 31 January 2026	–
	---------

Carrying amount
At 31 January 2026	650,000
	---------
At 31 January 2025	650,000
	---------

On 28 June 2023, the company purchased 100% of the shares in The Golf Spot Limited for consideration of £650,000.

6. Debtors

	2026	2025
	£	£
Other debtors	100	100
	----	----

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	29,307	24,628
Amounts owed to group undertakings and undertakings in which the company has a participating interest	298,100	260,501
Other creditors	174,000	232,000
	---------	---------
	501,407	517,129
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	52,433	85,496
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. Controlling party

The company is under the control of Mr A Watt , who is the majority shareholder and a director in the company. Mr J Dalzell and Mr R Milliken are minority shareholders in the company.