Caseware UK (AP4) 2021.0.152 2021.0.152 No description of principal activity2021-01-010false0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00136913 2021-01-01 2021-12-31 00136913 2020-01-01 2020-12-31 00136913 2021-12-31 00136913 2020-12-31 00136913 c:Director1 2021-01-01 2021-12-31 00136913 d:Buildings 2021-12-31 00136913 d:Buildings 2020-12-31 00136913 d:Buildings d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 00136913 d:OtherPropertyPlantEquipment 2021-01-01 2021-12-31 00136913 d:OtherPropertyPlantEquipment 2021-12-31 00136913 d:OtherPropertyPlantEquipment 2020-12-31 00136913 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 00136913 d:OwnedOrFreeholdAssets 2021-01-01 2021-12-31 00136913 d:CurrentFinancialInstruments 2021-12-31 00136913 d:CurrentFinancialInstruments 2020-12-31 00136913 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 00136913 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 00136913 d:ShareCapital 2021-12-31 00136913 d:ShareCapital 2020-12-31 00136913 d:OtherMiscellaneousReserve 2021-12-31 00136913 d:OtherMiscellaneousReserve 2020-12-31 00136913 d:RetainedEarningsAccumulatedLosses 2021-12-31 00136913 d:RetainedEarningsAccumulatedLosses 2020-12-31 00136913 c:FRS102 2021-01-01 2021-12-31 00136913 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 00136913 c:FullAccounts 2021-01-01 2021-12-31 00136913 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 iso4217:GBP xbrli:pure

Registered number: 00136913










WORPLESDON GOLF CLUB ESTATES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 December 2021

 
WORPLESDON GOLF CLUB ESTATES LIMITED
Registered number: 00136913

STATEMENT OF FINANCIAL POSITION
As at 31 December 2021

2021
2020
Note
£
£

Fixed assets
  

Tangible assets
 4 
235,274
247,059

  
235,274
247,059

  

Creditors: amounts falling due within one year
 5 
(93,736)
(103,429)

Net current liabilities
  
 
 
(93,736)
 
 
(103,429)

Total assets less current liabilities
  
141,538
143,630

  

Net assets
  
141,538
143,630


Capital and reserves
  

Called up share capital 
  
9
9

Other reserves
  
33,307
33,307

Profit and loss account
  
108,222
110,314

  
141,538
143,630


Page 1

 
WORPLESDON GOLF CLUB ESTATES LIMITED
Registered number: 00136913
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As at 31 December 2021

The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 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 income statement 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: 






................................................
J Hargreaves
Director

Date: 12 April 2022

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2021

1.


General information

Worplesdon Golf Club Estates Limited, 136913, is a private company limited by shares and incorporated in England & Wales. The registered office is Worplesdon Golf Club, Heath House Road, Woking, Surrey, GU22 0RA.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2021

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Reservoir
-
Over period of 20 - 50 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2020 - £NIL).

Page 4

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2021

4.


Tangible fixed assets





Freehold land
Reservoir
Total

£
£
£



Cost or valuation


At 1 January 2021
33,025
331,608
364,633



At 31 December 2021

33,025
331,608
364,633



Depreciation


At 1 January 2021
-
117,574
117,574


Charge for the year on owned assets
-
11,785
11,785



At 31 December 2021

-
129,359
129,359



Net book value



At 31 December 2021
33,025
202,249
235,274



At 31 December 2020
33,025
214,034
247,059

Freehold land is not depreciated.


5.


Creditors: Amounts falling due within one year

2021
2020
£
£

Amounts owed to associates
91,463
98,880

Corporation tax
2,273
4,549

93,736
103,429


 
Page 5