Registration number: 06859796

Metro Driving Ranges Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Metro Driving Ranges Limited

Company Information

Director

D Malone

Registered office

Gleneagles House Hodge Lane Windsor Berkshire SL4 2DT

Metro Driving Ranges Limited

(Registration number: 06859796)
Balance Sheet as at 30 June 2026

	Note	30 June 2026 £	30 April 2025 £
Fixed assets
Tangible assets	5	326,677	400,784
Current assets
Debtors	6	40,489	43,339
Cash at bank and in hand		550,228	295,404
		590,717	338,743
Creditors: Amounts falling due within one year	7	(258,526)	(273,845)
Net current assets		332,191	64,898
Total assets less current liabilities		658,868	465,682
Creditors: Amounts falling due after more than one year	7	-	(2,456)
Provisions for liabilities	8	(37,650)	(54,896)
Net assets		621,218	408,330
Capital and reserves
Called up share capital	9	2,000	2,000
Profit and loss account		619,218	406,330
Shareholders' funds		621,218	408,330

For the financial period ended 30 June 2026 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 of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The statement of comprehensive income and director's report are not delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised for issue by the director on 30 October 2026.

.........................................

D Malone

Director

Metro Driving Ranges Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 30 June 2026

1	General information

The company is a private company limited by share capital incorporated in England. The registered office address is as shown on page 1.

The principal place of business is:
Metro Golf Centre
Champions Way
Hendon
London
NW4 1PX

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in pound sterling which is the functional currency of the company and rounded to the nearest pound.

Disclosure of long or short period

The previous accounting period represented the 12 month period from 1 May 2024 to 30 April 2025. For the current period, the accounting period was lengthened to represent the 14 month period to 30 June 2026 to align it with its parent undertaking's accounting reference period. Therefore, comparative amounts presented within these financial statements, including the related notes, are not entirely comparable.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Turnover

Turnover represents income, net of value added tax, from providing golf facilities and sale of food and drinks to customers.

Tax

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or 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 company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

Metro Driving Ranges Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 30 June 2026

Deferred tax is recognised in respect of all significant timing differences that have originated but not reversed by the balance sheet date, except that the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against suitable future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period and that are expected to apply to the reversal of the timing difference.

Current and deferred tax assets and liabilities are not discounted.

Goodwill

Purchased goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis evenly over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, on a straight line basis over their useful life as follows:

Asset	Asset life
Goodwill on purchase of business	5 years
Business name	5 years

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided on tangible assets so as to write off the cost of assets on a straight line basis evenly over their expected useful economic lives as follows:

Asset	Asset life
Long leasehold land and buildings	55 - 62 years
Machinery, equipment, fixtures and fittings	4-5 years
Motor vehicle	5 years

Financial instruments

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than its legal form.

The company's cash at bank and in hand, trade and other debtors, trade and other creditors are measured initially at transaction price, and subsequently amortised cost using the effective interest method.

Cash at bank and in hand

This comprises cash at bank and deposits repayable on demand.

Metro Driving Ranges Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 30 June 2026

Trade debtors

Trade debtors are amounts due from customers for facilities, goods and services provided in the ordinary course of business.

A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Operating leases

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

Dividends

Final dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

Pension costs

Contribution to the company's defined contribution pension scheme, being the Workplace Pension contributions, are charged to profit or loss in the year they are payable. The assets of the scheme are held separately from those of the company in an independent administered fund.

3	Employee information

The average number of persons employed by the company (including directors and company secretary) during the period, was 14 (2025 - 15).

4	Intangible assets

	Goodwill  £	Business name  £	Total £
Cost
At 1 May 2025	840,000	10,000	850,000
At 30 June 2026	840,000	10,000	850,000
Amortisation
At 1 May 2025	840,000	10,000	850,000
At 30 June 2026	840,000	10,000	850,000
Carrying amount
At 30 June 2026	-	-	-
At 30 April 2025	-	-	-

Metro Driving Ranges Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 30 June 2026

5	Tangible assets

	Long leasehold land and buildings £	Machinery, equipment, fixtures and fittings  £	Total £
Cost
At 1 May 2025	233,201	881,487	1,114,688
Additions in the period	-	5,296	5,296
Disposals in the period	-	(10,555)	(10,555)
At 30 June 2026	233,201	876,228	1,109,429
Depreciation
At 1 May 2025	53,837	660,067	713,904
Charge for the period	4,587	73,919	78,506
Eliminated on disposal	-	(9,658)	(9,658)
At 30 June 2026	58,424	724,328	782,752
Carrying amount
At 30 June 2026	174,777	151,900	326,677
At 30 April 2025	179,364	221,420	400,784

6

Debtors

	2026 £	2025 £
Trade debtors	4,069	6,109
Other debtors	25,567	23,290
Prepayments and accrued income	10,853	13,940
	40,489	43,339