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REGISTERED NUMBER: 00401184 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Didsbury Golf Club Limited

Didsbury Golf Club Limited (Registered number: 00401184)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Didsbury Golf Club Limited

Company Information
for the year ended 31 March 2024







DIRECTORS: J D Kirk
M Serrage
S Wild
M Campbell
F Finlay
S Wells
S Wilkinson
S Woodall
A Mcneillie
A Russell
D Shepperd





SECRETARY: A Russell





REGISTERED OFFICE: Didsbury Golf Club
Ford Lane
Northenden
Manchester
M22 4NQ





REGISTERED NUMBER: 00401184 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Didsbury Golf Club Limited (Registered number: 00401184)

Balance Sheet
31 March 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 492,520 445,810

CURRENT ASSETS
Stocks 7,672 10,222
Debtors 5 357,975 322,374
Cash at bank 160,779 300,189
526,426 632,785
CREDITORS
Amounts falling due within one year 6 (176,764 ) (250,763 )
NET CURRENT ASSETS 349,662 382,022
TOTAL ASSETS LESS CURRENT
LIABILITIES

842,182

827,832

CREDITORS
Amounts falling due after more than one year 7 (18,820 ) (31,379 )
NET ASSETS 823,362 796,453

RESERVES
Other reserves 35,200 35,200
Retained earnings 788,162 761,253
823,362 796,453

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 profit or loss 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.

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 5 September 2024 and were signed on its behalf by:





S Wild - Director


Didsbury Golf Club Limited (Registered number: 00401184)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Didsbury Golf Club Limited 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.

Turnover
Turnover represents the income for the year excluding value added tax. Income for the year is made up of subscriptions, entrance fees, locker rent, green fees, bar sales and other miscellaneous receipts.Subscription income received in advance is presented as deferred income and released to turnover over the period of membership.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

All fixed assets are stated at cost less accumulated depreciation, except Freehold land which is not depreciated.

Depreciation on assets is calculated to allocate the depreciable amount to their residual values over their estimated useful lives as follows:

Freehold property - at varying rates on cost
Fixtures, plant and equipment 5% - 25% on cost

During the year obsolete items, with a nil net book value were disposed of within the accounts.

Land is not depreciated.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Didsbury Golf Club Limited (Registered number: 00401184)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Operating leases
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

The sale and leaseback of fixed assets under operating leases is recognised immediately, in gain on disposal where the transaction takes place at fair value.

Pension Costs
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from the company in an independently administered fund. The pension costs charged to the profit and loss account represent the contributions payable in respect of the accounting period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 25 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
Freehold plant &
Property equipment Totals
£ £ £
COST
At 1 April 2023 465,003 861,010 1,326,013
Additions 4,193 86,691 90,884
Disposals - (51,500 ) (51,500 )
At 31 March 2024 469,196 896,201 1,365,397
DEPRECIATION
At 1 April 2023 234,414 635,870 870,284
Charge for year 10,338 43,755 54,093
Eliminated on disposal - (51,500 ) (51,500 )
At 31 March 2024 244,752 628,125 872,877
NET BOOK VALUE
At 31 March 2024 224,444 268,076 492,520
At 31 March 2023 230,589 225,140 455,729

5. DEBTORS
2024 2023
£ £
Amounts falling due within one year:
Amounts owed by group undertakings 34,409 -
Other debtors 22,466 21,621
56,875 21,621

Amounts falling due after more than one year:
Amounts recoverable on contract 301,100 300,753

Aggregate amounts 357,975 322,374

Didsbury Golf Club Limited (Registered number: 00401184)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 9,606 10,648
Hire purchase contracts 2,942 2,989
Trade creditors 36,522 39,680
Amounts owed to group undertakings - 73,889
Taxation and social security 2,934 5,922
Other creditors 124,760 117,635
176,764 250,763

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 17,805 25,813
Hire purchase contracts 1,015 5,566
18,820 31,379

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase contracts 3,957 8,555