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Registered number: 00842093
Weymouth Golf Club Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00842093
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 510,829 470,883
Investments 5 60 60
510,889 470,943
CURRENT ASSETS
Stocks 6 2,081 1,856
Debtors 7 85,422 80,080
Cash at bank and in hand 41,824 51,178
129,327 133,114
Creditors: Amounts Falling Due Within One Year 8 (275,402 ) (256,071 )
NET CURRENT ASSETS (LIABILITIES) (146,075 ) (122,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 364,814 347,986
Creditors: Amounts Falling Due After More Than One Year 9 (98,070 ) (32,508 )
NET ASSETS 266,744 315,478
RESERVES
Development reserves 63,393 45,943
House reserve 3,457 3,457
Income and Expenditure Account 199,894 266,078
MEMBERS' FUNDS 266,744 315,478
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Robert Mico
Director
30 July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Weymouth Golf Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00842093 . The registered office is Club House, Links Road, Weymouth, Dorset, DT4 0PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold in accordance with the property
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 11)
11 11
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 1,150,685 561,341 114,982 1,827,008
Additions - 104,924 3,283 108,207
Disposals - (34,158 ) (3,600 ) (37,758 )
As at 31 December 2023 1,150,685 632,107 114,665 1,897,457
Depreciation
As at 1 January 2023 852,451 425,118 78,556 1,356,125
Provided during the period 11,594 41,575 9,187 62,356
Disposals - (29,586 ) (2,267 ) (31,853 )
As at 31 December 2023 864,045 437,107 85,476 1,386,628
Net Book Value
As at 31 December 2023 286,640 195,000 29,189 510,829
As at 1 January 2023 298,234 136,223 36,426 470,883
5. Investments
Unlisted
£
Cost
As at 1 January 2023 60
As at 31 December 2023 60
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 60
As at 1 January 2023 60
The Investments relate to shares held in  the wholy owned trading subsidiaries;
 Hardy Bar (Weymouth Golf Club) Limited
 WGC Golf Tee Limited
6. Stocks
2023 2022
£ £
Stock 2,081 1,856
Page 4
Page 5
7. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 12,283 10,955
Membership subscriptions due 73,139 58,760
Other debtor - 10,365
85,422 80,080
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 23,906 17,404
Trade creditors 11,006 13,029
Other taxes and social security 6,270 6,310
Other creditors 219,819 203,884
Accruals and deferred income 14,401 15,444
275,402 256,071
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 98,070 32,508
98,070 32,508
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,906 17,404
Later than one year and not later than five years 98,070 32,508
121,976 49,912
121,976 49,912
11. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding 10% of the members annual subscription.
12. Reserves
Page 5
Page 6
Reserves include the following;
House Reserve £3,457  (2022 - £ 3,457)
Development Reserve £63,393 (2022 - £45,943)
The balance being General Reserves £199,894 (2022  - £266,078)
Page 6