2022-10-012023-09-302023-09-30false00026224EDGELEY CONSERVATIVE CLUB COMPANY 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EDGELEY CONSERVATIVE CLUB COMPANY LIMITED(THE)

Registered Number
00026224
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

EDGELEY CONSERVATIVE CLUB COMPANY LIMITED(THE)
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

DILLON, Lynley Jayne
MATHER, Elizabeth Anne
POTTS, Howard Russell
POTTS, Kathleen
REID, Jane
REID, Jessica Alice

Company Secretary

REID, Jane Elizabeth

Registered Address

The Edgeley Conservative Club St. Matthews Road
Edgeley
Stockport
SK3 9AN

Registered Number

00026224 (England and Wales)
EDGELEY CONSERVATIVE CLUB COMPANY LIMITED(THE)
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6130,090130,134
130,090130,134
Current assets
Debtors92,0631,926
Cash at bank and on hand14,44112,287
16,50414,213
Creditors amounts falling due within one year10(2,308)(5,325)
Net current assets (liabilities)14,1968,888
Total assets less current liabilities144,286139,022
Provisions for liabilities11(29,799)(24,067)
Net assets114,487114,955
Capital and reserves
Called up share capital528528
Profit and loss account113,959114,427
Shareholders' funds114,487114,955
The financial statements were approved and authorised for issue by the Board of Directors on 26 October 2023, and are signed on its behalf by:
REID, Jane
Director
Registered Company No. 00026224
EDGELEY CONSERVATIVE CLUB COMPANY LIMITED(THE)
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Principal activity of the company during the financial year was of property holding.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. The deferred tax shown in the account is for revaluations on the fair value of the investment property. The tax rate used is the current % based on an expected gain after indexation. The base cost used was £1,130 as per the value in the 1982 accounts.
Going concern
The directors consider the company to remain a going concern and the accounts have been drawn up on that basis
5.Employee information

20232022
Average number of employees during the year00
6.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 October 22130,000239130,239
At 30 September 23130,000239130,239
Depreciation and impairment
At 01 October 22-105105
Charge for year-4444
At 30 September 23-149149
Net book value
At 30 September 23130,00090130,090
At 30 September 22130,000134130,134
7.Revaluation of property, plant and equipment
The land and buildings were revalued by Messrs.Garner & Sons, Chartered Surveyors, on the 2nd May 2001 at £130,000. The directors consider the land and buildings have the same fair value at the 30th September 2023 and deem the amount to be reasonable. The directors have confirmed that the land and buildings will be revalued by a third party in the year to 30th September 2024. The property has not been depreciated, in accordance with the accounting policies. Cost or valuation at 30th September 2023 is presented by land and buildings comprising cost of £1,130, together with an uplift in valuation in 1994 of £93,870, together with a further uplift in valuation in 2001 of £35,000, totalling £130,000. If freehold land and buildings had not been revalued they would have been included at a historical cost of £1,130 at 30th September 2023 (£1,130 - 2020).
8.Further information regarding the company's financial position
Investment properties are included in the balance sheet at their Fair value at the balance sheet date. The surplus or deficit on revaluation is in the non-distributable reserve unless a deficit below original cost, or its reversal, on an individual investment property is expected to be permanent, in which case it is recognised in the profit and loss account for the year. Non distributable reserves are held within capital and reserves totalling £128,870.
9.Debtors

2023

2022

££
Trade debtors / trade receivables1,4831,483
Prepayments and accrued income580443
Total2,0631,926
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,3234,323
Accrued liabilities and deferred income9851,002
Total2,3085,325
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)29,79924,067
Total29,79924,067