Registered number
04275083
Whoop Hall Country Club Limited
Filleted Accounts
31 March 2023
Whoop Hall Country Club Limited
Registered number: 04275083
Balance Sheet
as at 31 March 2023
Notes 2023 2021
£ £
Fixed assets
Tangible assets 3 118,840 141,927
Current assets
Stocks 400 520
Debtors 4 52,764 113,655
Cash at bank and in hand 75,772 89,231
128,936 203,406
Creditors: amounts falling due within one year 5 (156,441) (268,902)
Net current liabilities (27,505) (65,496)
Total assets less current liabilities 91,335 76,431
Creditors: amounts falling due after more than one year 6 (29,000) (29,000)
Net assets 62,335 47,431
Capital and reserves
Called up share capital 450 450
Share premium 60 60
Profit and loss account 61,825 46,921
Shareholders' funds 62,335 47,431
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Anna Atkinson
Director
Approved by the board on 31 October 2023
Whoop Hall Country Club Limited
Notes to the Accounts
for the period from 1 November 2021 to 31 March 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 25 years
Plant and machinery 15% reducing balance
Fixtures, fittings, tools and equipment 15% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2021
Number Number
Average number of persons employed by the company 6 11
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 November 2021 495,662 176,340 672,002
Additions - 150 150
At 31 March 2023 495,662 176,490 672,152
Depreciation
At 1 November 2021 376,331 153,744 530,075
Charge for the period 19,826 3,411 23,237
At 31 March 2023 396,157 157,155 553,312
Net book value
At 31 March 2023 99,505 19,335 118,840
At 31 October 2021 119,331 22,596 141,927
4 Debtors 2023 2021
£ £
Other debtors 49,500 119,454
Director's account 3,264 (5,799)
52,764 113,655
5 Creditors: amounts falling due within one year 2023 2021
£ £
Bank loans and overdrafts 353 -
Trade creditors 8,980 4,075
Taxation and social security costs 14,071 11,430
Other creditors 133,037 252,965
WH Partnership Loan - 432
156,441 268,902
6 Creditors: amounts falling due after one year 2023 2021
£ £
Other creditors 29,000 29,000
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Patricia Moore
Directors Loan - 1,632 - 1,632
John Moore
Directors Loan - 1,632 - 1,632
- 3,264 - 3,264
The directors repaid the loan within 9 months of the company year end
8 Controlling party
The ultimate controlling parties during the period; Patricia and John Moore and Anna Atkinson and Pen Hill Agencies Ltd Directors Retirement Benefit Scheme.
Patricia and John Moore and Anna Atkinson and Pen Hill Agencies Ltd Directors Retirement Benefit Scheme each hold between 25% - 50% of the issued shares and are deemed the ultimate controlling parties.
9 Other information
Whoop Hall Country Club Limited is a private company limited by shares and incorporated in England. Its registered office is:
Burrow with Burrow
Kirkby
Lonsdale
Lancashire
LA6 2GY
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