REGISTERED NUMBER: 09084325 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SURE-SET GOLF LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Intangible assets

4

65,887

67,122

Tangible assets

5

25,563

5,449

91,450

72,571

Current assets

Stocks

214,972

188,612

Debtors

6

27,293

24,613

Cash at bank and in hand

32,370

112,694

274,635

325,919

Creditors

Amounts falling due within one year

7

164,661

218,155

Net current assets

109,974

107,764

Total assets less current liabilities

201,424

180,335

Creditors

Amounts falling due after more than one year

8

2,701

43,343

Net assets

198,723

136,992

Capital and reserves

Called up share capital

11

11

10

Retained earnings

198,712

136,982

Shareholders' funds

198,723

136,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mr D A Frost - Director

1.	Statutory information

Sure-Set Golf Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09084325. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is Unit 65 Oak Field Road, Woolsbridge Industrial Park, Wimborne, Dorset, BH21 6FE.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Turnover is recognised upon despatch of goods.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years, once the patent is granted.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Website costs

-

25% on cost

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 October 2024

133,005

Additions

13,407

At 30 September 2025

146,412

Amortisation

At 1 October 2024

65,883

Charge for year

14,642

At 30 September 2025

80,525

Net book value

At 30 September 2025

65,887

At 30 September 2024

67,122

5.	Tangible fixed assets

Fixtures

Plant and

and

Computer

Website

machinery

fittings

equipment

costs

Totals

£

£

£

£

£

Cost

At 1 October 2024

3,154

3,372

1,000

6,969

14,495

Additions

18,118

6,771

3,758

-

28,647

At 30 September 2025

21,272

10,143

4,758

6,969

43,142

Depreciation

At 1 October 2024

1,070

674

333

6,969

9,046

Charge for year

5,224

2,028

1,281

-

8,533

At 30 September 2025

6,294

2,702

1,614

6,969

17,579

Net book value

At 30 September 2025

14,978

7,441

3,144

-

25,563

At 30 September 2024

2,084

2,698

667

-

5,449

6.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

9,066

Other debtors

22,464

7,444

Prepayments

1,141

4,415

23,605

20,925

Amounts falling due after more than one year:

Other debtors

3,688

3,688

Aggregate amounts

27,293

24,613

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

32,082

31,395

Trade creditors

51,059

89,602

Tax

27,346

25,669

Social security and other taxes

1,198

9,325

VAT

3,010

5,288

Other creditors

42,918

51,439

Directors' current accounts

653

637

Accruals and deferred income

6,395

4,800

164,661

218,155

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 1-2 years

2,701

32,080

Bank loans - 2-5 years

-

11,263

2,701

43,343

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

26,795

37,993

Between one and five years

3,687

14,750

In more than five years

-

7,375

30,482

60,118

10.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

52

-

Bank overdrafts owing to Lloyds Bank Plc are secured by way of fixed and floating charges in favour of Lloyds Bank Plc dated 7 June 2023.

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

9

Ordinary A

£1

9

9

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

-

11

10

1 Ordinary C share of £1 was allocated and fully paid for cash at par value during the year.

12.	Ultimate controlling party

The Company is under the control of the director Mr D Frost by virtue of his 100% holding of the issued voting share capital of the Company at the balance sheet date.