Company Registration No. 09816796 (England and Wales)
Lancashire Golf Academy Ltd
Unaudited accounts
for the year ended 31 October 2025
Lancashire Golf Academy Ltd
Unaudited accounts
Contents
Lancashire Golf Academy Ltd
Company Information
for the year ended 31 October 2025
Director
Scott Andrew Connor
Company Number
09816796 (England and Wales)
Registered Office
Wilpshire Golf Club 72 Whalley Road
Wilpshire
Blackburn
Lancashire
BB1 9LF
Accountants
Monton Green Accountancy Ltd
5 Hawthorn Avenue
Eccles
Manchester
M30 9NE
Lancashire Golf Academy Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
16,121
3,808
Inventories
136,750
131,820
Cash at bank and in hand
354
354
Creditors: amounts falling due within one year
(174,325)
(137,989)
Net current (liabilities)/assets
(5,693)
505
Total assets less current liabilities
10,428
4,313
Creditors: amounts falling due after more than one year
(105,720)
(67,323)
Provisions for liabilities
Net liabilities
(98,355)
(63,734)
Called up share capital
500
500
Profit and loss account
(98,855)
(64,234)
Shareholders' funds
(98,355)
(63,734)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Scott Andrew Connor
Director
Company Registration No. 09816796
Lancashire Golf Academy Ltd
Notes to the Accounts
for the year ended 31 October 2025
Lancashire Golf Academy Ltd is a private company, limited by shares, registered in England and Wales, registration number 09816796. The registered office is Wilpshire Golf Club 72 Whalley Road, Wilpshire, Blackburn, Lancashire, BB1 9LF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
33% Straight Line
Fixtures & fittings
15% Straight Line
Computer equipment
33% Straight Line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Lancashire Golf Academy Ltd
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
9,279
23,037
10,487
7,506
50,309
Additions
20,287
-
444
-
20,731
At 31 October 2025
29,566
23,037
10,931
7,506
71,040
At 1 November 2024
7,492
23,037
9,730
6,242
46,501
Charge for the year
6,859
-
297
1,262
8,418
At 31 October 2025
14,351
23,037
10,027
7,504
54,919
At 31 October 2025
15,215
-
904
2
16,121
At 31 October 2024
1,787
-
757
1,264
3,808
Amounts falling due within one year
Trade debtors
11,075
5,870
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
65,086
35,318
Trade creditors
69,220
29,501
Taxes and social security
1,067
(516)
Loans from directors
21,773
63,524
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
86,058
41,280
Aggregate of amounts that fall due for payment after five years
-
8,335
8
Average number of employees
During the year the average number of employees was 8 (2024: 7).