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CLECKHEATON AND DISTRICT GOLF CLUB LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023






CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLECKHEATON AND DISTRICT GOLF CLUB LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: D Hargreaves
C Hargreaves
D A Woodcock
P B Lazenby
M Vertigans
S R Passey
P Lockwood
Mrs A Kelly
A P Jowett





SECRETARY: D G Evans





REGISTERED OFFICE: Club House
Bradford Road
Cleckheaton
Bradford
West Yorkshire
BD19 6BU





REGISTERED NUMBER: 00166250 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

BALANCE SHEET
30 APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 639,784 589,113
Investments 5 103,327 83,597
743,111 672,710

CURRENT ASSETS
Stocks 6,463 6,334
Debtors 6 22,585 13,241
Cash at bank and in hand 232,854 241,568
261,902 261,143
CREDITORS
Amounts falling due within one year 7 324,636 288,333
NET CURRENT LIABILITIES (62,734 ) (27,190 )
TOTAL ASSETS LESS CURRENT LIABILITIES 680,377 645,520

CREDITORS
Amounts falling due after more than one
year

8

26,908

-
NET ASSETS 653,469 645,520

RESERVES
Course development reserve 10 20,000 20,000
Income and expenditure account 10 633,469 625,520
653,469 645,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 surplus or deficit 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.

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

BALANCE SHEET - continued
30 APRIL 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 September 2023 and were signed on its behalf by:





C Hargreaves - Director


CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Cleckheaton and District Golf Club Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Tangible fixed assets
Depreciation is calculated so as to write off the cost of tangible fixed assets over their estimated useful lives as follows:

Car park - 10% per annum, straight line
Furniture, fixtures and fittings - 10% per annum, straight line
Course machinery - 20% per annum, straight line
Water scheme - 10% per annum, straight line
Computer equipment - 33% per annum, straight line

No depreciation is provided on freehold land or the club house building. The council members consider the remaining useful life of the club house to be in excess of fifty years. Any depreciation would not be material and none has been provided since 30 April 1967. It is the council member's policy to maintain the property in good condition, costs or repairs and maintenance being charged against income in the year in which they are incurred.

Stocks
Stocks consist of bar and course stocks, these are stated at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Form of accounts
In view of the nature of the company's activities, the headings in Companies Act 2006 are considered to be inappropriate, and a summary income and expenditure account is presented in place of the prescribed profit and loss account. The directors have taken advantage of the provisions laid down in Companies Act 2006 which allows the preparation of accounts to be adopted to reflect the special nature of the company's activities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 578,625 72,859 349,331 37,414 1,038,229
Additions - 70,513 - 4,727 75,240
At 30 April 2023 578,625 143,372 349,331 42,141 1,113,469
DEPRECIATION
At 1 May 2022 54,841 54,533 307,791 31,951 449,116
Charge for year 2,904 9,647 9,785 2,233 24,569
At 30 April 2023 57,745 64,180 317,576 34,184 473,685
NET BOOK VALUE
At 30 April 2023 520,880 79,192 31,755 7,957 639,784
At 30 April 2022 523,784 18,326 41,540 5,463 589,113

Included in cost of land and buildings is freehold land of £ 340,683 (2022 - £ 340,683 ) which is not depreciated.

The net book value of tangible fixed assets includes £ 50,030 in respect of assets held under hire purchase contracts.

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2022 83,597
Additions 35,000
Impairments (15,270 )
At 30 April 2023 103,327
NET BOOK VALUE
At 30 April 2023 103,327
At 30 April 2022 83,597

The investment consists of the purchase of 150,000 Club Shares at £1.00 each in Cleckheaton Virtual Golf Centre Limited. 35,000 Club shares were purchased during the year.

A provision of £15,270 (2022: £1,076) has been made during the year for the impairment in value of the investment. The value of the shares being reduced in line with the reduction in the net assets value of Cleckheaton Virtual Golf Centre Limited as at 30 April 2023.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 521 2,291
Prepayments 22,064 10,950
22,585 13,241

Other debtors includes a loan of £521 (2022: £2,281) to Cleckheaton Virtual Golf Centre Limited.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts (see note 9) 9,031 -
Trade creditors 54,902 53,076
Social security and other taxes 2,220 1,270
VAT 2,549 2,567
Other creditors 11,564 16,458
Accruals and deferred income 244,370 214,962
324,636 288,333

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.23 30.4.22
£    £   
Hire purchase contracts (see note 9) 26,908 -

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.23 30.4.22
£    £   
Net obligations repayable:
Within one year 9,031 -
Between one and five years 26,908 -
35,939 -

Non-cancellable operating leases
30.4.23 30.4.22
£    £   
Within one year 52,039 42,964
Between one and five years 104,770 114,250
156,809 157,214

Based on agreements in place at the year end the total obligations are forecast to reduce to £104,770 by 30 April 2024

10. RESERVES
Income
and Course
expenditure development
account reserve Totals
£    £    £   

At 1 May 2022 625,520 20,000 645,520
Surplus for the year 7,949 7,949
At 30 April 2023 633,469 20,000 653,469