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REGISTERED NUMBER: 06736217 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2015 TO 31 MARCH 2017

FOR

FROST GOLF LIMITED
FROST GOLF LIMITED (REGISTERED NUMBER: 06736217)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2015 TO 31 MARCH 2017










Page

Balance sheet 1

Notes to the financial statements 2

FROST GOLF LIMITED (REGISTERED NUMBER: 06736217)

BALANCE SHEET
31 MARCH 2017

2017 2015
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 24,698 -
24,698 -

Current assets
Debtors 6 - 1,698
Cash at bank 59 1,011
59 2,709
Creditors
Amounts falling due within one year 7 15,695 2,595
Net current (liabilities)/assets (15,636 ) 114
Total assets less current liabilities 9,062 114

Provisions for liabilities 8 1,201 -
Net assets 7,861 114

Capital and reserves
Called up share capital 9 100 100
Retained earnings 7,761 14
Shareholders' funds 7,861 114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors on 15 January 2018 and were signed on its behalf by:




Mr D A Frost - Director

FROST GOLF LIMITED (REGISTERED NUMBER: 06736217)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2015 TO 31 MARCH 2017


1. Statutory information

Frost Golf Limited is a private company, limited by shares, registered in England and Wales. The company's registered
number is 06736217. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is
Augusta House, 11 Hurst Hill. Lilliput, Poole, Dorset, BH14 8LF.

2. Accounting policies

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

Turnover
Turnover represents income receivable from the supply of elite golf coaching.

Goodwill
Goodwill being the amount paid in connection with the acquisition of the business has been fully amortised over its
estimated useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or
past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that
have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of
current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing
differences are differences between taxable profits and total comprehensive income as stated in the financial statements
that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are
recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet
date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible
fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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 period was 1 (2015 - 1 ) .
FROST GOLF LIMITED (REGISTERED NUMBER: 06736217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2015 TO 31 MARCH 2017


4. Intangible fixed assets
Goodwill
£   
Cost
At 1 November 2015
and 31 March 2017 5,000
Amortisation
At 1 November 2015
and 31 March 2017 5,000
Net book value
At 31 March 2017 -
At 31 October 2015 -

5. Tangible fixed assets
Improvements
to Plant and
property machinery Totals
£    £    £   
Cost
Additions 10,000 28,243 38,243
At 31 March 2017 10,000 28,243 38,243
Depreciation
Charge for period 3,542 10,003 13,545
At 31 March 2017 3,542 10,003 13,545
Net book value
At 31 March 2017 6,458 18,240 24,698

6. Debtors: amounts falling due within one year
2017 2015
£    £   
Directors' current accounts - 1,698

7. Creditors: amounts falling due within one year
2017 2015
£    £   
Tax 6,432 (96 )
Other creditors - 2,211
Directors' current accounts 7,224 -
Accruals and deferred income 2,039 480
15,695 2,595

8. Provisions for liabilities
2017 2015
£    £   
Deferred tax 1,201 -
FROST GOLF LIMITED (REGISTERED NUMBER: 06736217)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2015 TO 31 MARCH 2017


8. Provisions for liabilities - continued

Deferred
tax
£   
Provided during period 1,201
Balance at 31 March 2017 1,201

9. Called up share capital


Allotted, issued and fully paid:
Number: Class: Nominal 2017 2015
value: £    £   
100 Ordinary £1.00 0 100 100

10. Ultimate controlling party

Mr Daniel Frost owns 100% of the companies voting share capital, therefore has ultimate control.

11. First year adoption

These financial statements for the period ended 31 March 2017 are the first financial statements that comply with FRS 102
Section 1A small entities. The date of transition is 1 November 2014.

The transition to FRS102 Section 1A small entities has resulted in a small number of changes in accounting policies to those
previously used.

The nature of these changes and their impact on opening equity and profit, where applicable, is detailed in the notes to
these financial statements.

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