ACCOUNTS - Final Accounts preparation

Registered number: 02758804

NICK FALDO DESIGN (OVERSEAS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

NICK FALDO DESIGN (OVERSEAS) LIMITED

REGISTERED NUMBER: 02758804

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	231,330		179,209
Cash at bank and in hand	5	427		32,281
		231,757		211,490
Creditors: amounts falling due within one year	6	(765,038)		(858,540)
Net current liabilities			(533,281)		(647,050)
Total assets less current liabilities			(533,281)		(647,050)
Creditors: amounts falling due after more than one year	7		-		(7,500)

Net liabilities			(533,281)		(654,550)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(533,283)	(654,552)
	(533,281)	(654,550)

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NICK FALDO DESIGN (OVERSEAS) LIMITED

REGISTERED NUMBER: 02758804

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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

N Faldo

Director

Date: 3 November 2026

The notes on pages 3 to 6 form part of these financial statements.

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NICK FALDO DESIGN (OVERSEAS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Nick Faldo Design (Overseas) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02758804. The registered office is 4 Causeway Farm, Hartley Wintney, Hampshire, RG27 8PS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The Director has a reasonable expectation that the Company has adequate resources to continue in operational existance for the foreseable future. Therefore, the Director continues to adopt the going concern basis in preparing these Financial Statements.

2.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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NICK FALDO DESIGN (OVERSEAS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and 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 current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including the director, during the year was as follows:

	2025	2024
	No.	No.

employees	1	3

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NICK FALDO DESIGN (OVERSEAS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by companies under common control	217,743	170,399
Other debtors	13,587	7,715
Prepayments and accrued income	-	1,095
	231,330	179,209

At the year end the £217,743 (2024: £170,399) was due from Nick Faldo International Limited, a company under the common control of the director.

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	427	32,281
	427	32,281

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	7,500	10,000
Trade creditors	340	28,388
Amounts owed to companies under common control	716,600	784,897
Corporation tax	40,556	34,583
Other creditors	42	35
Accruals and deferred income	-	637
	765,038	858,540

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NICK FALDO DESIGN (OVERSEAS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	7,500
	-	7,500

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Class A shares of £1.00 each	2	2

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