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REGISTERED NUMBER: 09989579 (England and Wales)










Financial Statements

for the Year Ended 31 March 2023

for

Scarborough North Cliff Golf Club
Trading Company Limited

Scarborough North Cliff Golf Club
Trading Company Limited (Registered number: 09989579)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Scarborough North Cliff Golf Club
Trading Company Limited

Company Information
for the Year Ended 31 March 2023







Directors: I D Ellard
C P Stanley





Secretary: J L Duck





Registered office: North Cliff Golf Club
North Cliff Avenue
Scarborough
North Yorkshire
YO12 6PP





Registered number: 09989579 (England and Wales)





Auditors: Ashby Berry Coulsons Limited
Statutory Auditor
2 Belgrave Crescent
Scarborough
North Yorkshire
YO11 1UB

Scarborough North Cliff Golf Club
Trading Company Limited (Registered number: 09989579)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
Current assets
Stocks 4 4,918 5,022
Debtors 5 - 42
Cash at bank and in hand 193,421 174,597
198,339 179,661
Creditors
Amounts falling due within one year 6 56,519 64,715
Net current assets 141,820 114,946
Total assets less current liabilities 141,820 114,946

Capital and reserves
Called up share capital 7 1 1
Retained earnings 141,819 114,945
Shareholders' funds 141,820 114,946

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2023 and were signed on its behalf by:




I D Ellard - Director



C P Stanley - Director


Scarborough North Cliff Golf Club
Trading Company Limited (Registered number: 09989579)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. Statutory information

Scarborough North Cliff Golf Club Trading Company Limited is a private company, limited by shares , 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Tax
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.

Scarborough North Cliff Golf Club
Trading Company Limited (Registered number: 09989579)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. Accounting policies - continued

Government grants
Grants of a revenue nature are credited to the income statement in the period to which they relate. Government grants are presented separately and disclosed in Other operating income in the income statement. Grants in the previous year comprise of the UK Government assistance provided during the Covid-19 pandemic.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resource received or receivable, net of the direct costs of issuing the equity instrument. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Gift Aid to parent
The company and parent CASC have adopted the changes detailed in the Triennial Review (FRS 102) in relation to the presentation of Gift Aid. As a result the Gift Aid payable by the trading company to the CASC is no longer recognised as an expense in the profit and loss account. The Gift Aid is shown when paid (as no deed of covenant is in place) as a movement through reserves in the Statement of Changes in Equity.

3. Employees and directors

The average number of employees during the year was 9 (2022 - 8 ) .

4. Stocks
2023 2022
£    £   
Stocks 4,918 5,022

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Social security and other
taxes - 42
- 42

Scarborough North Cliff Golf Club
Trading Company Limited (Registered number: 09989579)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 8,906 5,401
Amounts owed to group undertakings 17,927 32,705
Social security and other taxes 177 -
VAT 1,504 795
Other creditors 23 3
Bar card top ups 9,003 9,838
Accruals and deferred income 18,979 15,973
56,519 64,715

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary 1 1 1

8. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Tim Jones FCA (Senior Statutory Auditor)
for and on behalf of Ashby Berry Coulsons Limited

9. Related party disclosures

During the year the company made a gift aid donation to Scarborough North Cliff Golf Club Limited totalling £114,945 (2022 - £60,391). At the year end the total amount owed from Scarborough North Cliff Golf Club Trading Company Limited was £17,927 (2022 - £32,705) and is included within creditors due within one year.