AH Golf Limited - Period Ending 2016-03-31

Registration number: 09445104

AH Golf Limited

Unaudited Abbreviated Accounts

for the Year Ended 31 March 2016

Bissell & Brown Ltd
Chartered Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

AH Golf Limited

Contents

Accountants' Report	1
Abbreviated Balance Sheet	2
Notes to the Abbreviated Accounts	3 to 4

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 4) have been prepared.

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
AH Golf Limited
for the Year Ended 31 March 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AH Golf Limited for the year ended 31 March 2016 set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of AH Golf Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AH Golf Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AH Golf Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AH Golf Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AH Golf Limited. You consider that AH Golf Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AH Golf Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

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

Bissell & Brown Ltd
Chartered Accountants
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ

16 August 2016

Page 1

AH Golf Limited

(Registration number: 09445104)
Abbreviated Balance Sheet as at 31 March 2016

	Note	2016 £
Fixed assets
Intangible assets	2	8,000
Tangible assets	2	3,501
		11,501
Current assets
Stocks		38,675
Debtors		8,777
Cash at bank and in hand		33,315
		80,767
Prepayments and accrued income		370
Creditors: Amounts falling due within one year		(81,968)
Net current liabilities		(831)
Total assets less current liabilities		10,670
Accruals and deferred income		(9,900)
Net assets		770
Capital and reserves
Called up share capital	3	1
Profit and loss account		769
Shareholders funds		770

For the year ending 31 March 2016 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the director on 16 August 2016

.........................................
RD Burton
Director

The notes on pages 3 to 4 form an integral part of these financial statements.
Page 2

AH Golf Limited

Notes to the Abbreviated Accounts

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Revenue recognition

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Intangible assets

Intangible assets are stated in the balance sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Fixture and equipment	25% straight line

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.

Hire purchase and leasing

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

Page 3

AH Golf Limited

Notes to the Abbreviated Accounts

2	Fixed assets

	Intangible assets £	Tangible assets £	Total £
Cost
Additions	10,000	4,668	14,668
At 31 March 2016	10,000	4,668	14,668
Depreciation
Charge for the year	2,000	1,167	3,167
At 31 March 2016	2,000	1,167	3,167
Net book value
At 31 March 2016	8,000	3,501	11,501

3	Share capital

Allotted, called up and fully paid shares

	2016
	No.	£
Ordinary of £1 each	1	1

4	Related party transactions

Transactions with directors

Dividends paid to directors

	2016 £
RD Burton
Dividend paid during the year	27,000

Control

The director is the controlling party by virtue of their controlling shareholding in the company.

Page 4