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REGISTERED NUMBER: 00205894 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Woodsome Hall Golf Club Limited

Woodsome Hall Golf Club Limited (Registered number: 00205894)






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




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Woodsome Hall Golf Club Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr M S Crowther
Mr A J Green
Mr I M Howarth
Mr R D Kelly
Mr A F Perry
Mr S A Russell
Mr R Carter
Mrs S Carter
Ms C Howarth
Mr A Latif





SECRETARY: Mr A J Green





REGISTERED OFFICE: Woodsome Hall
Woodsome Road
Fenay Bridge
Huddersfield
HD8 0LQ





REGISTERED NUMBER: 00205894 (England and Wales)





ACCOUNTANTS: Langricks (Holmfirth) Limited
4 Greenfield Road
Holmfirth
West Yorkshire
HD9 2JT

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Woodsome Hall Golf Club Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Woodsome Hall Golf Club Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Woodsome Hall Golf Club Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Woodsome Hall Golf Club Limited and state those matters that we have agreed to state to the Board of Directors of Woodsome Hall Golf Club Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Woodsome Hall Golf Club Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Woodsome Hall Golf Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Woodsome Hall Golf Club Limited. You consider that Woodsome Hall Golf Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Woodsome Hall Golf Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Langricks (Holmfirth) Limited
4 Greenfield Road
Holmfirth
West Yorkshire
HD9 2JT


9 September 2024

Woodsome Hall Golf Club Limited (Registered number: 00205894)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 884,537 929,102

CURRENT ASSETS
Stocks 33,072 26,992
Debtors 5 44,197 45,275
Cash at bank and in hand 326,403 175,173
403,672 247,440
CREDITORS
Amounts falling due within one year 6 872,380 728,833
NET CURRENT LIABILITIES (468,708 ) (481,393 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

415,829

447,709

CREDITORS
Amounts falling due after more than one
year

7

100,913

140,610
NET ASSETS 314,916 307,099

RESERVES
Income and expenditure account 314,916 307,099
314,916 307,099

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 surplus or deficit 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.

Woodsome Hall Golf Club Limited (Registered number: 00205894)

Balance Sheet - continued
31 December 2023


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 9 September 2024 and were signed on its behalf by:





Mr A J Green - Director


Woodsome Hall Golf Club Limited (Registered number: 00205894)

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

1. STATUTORY INFORMATION

Woodsome Hall 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 10, 40 and 50 years
Plant and machinery - Straight line over 8 years
Fixtures and fittings - Straight line over 4 and 15 years
Clubhouse & course development - Straight line over 10, 15 and 20 years

Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

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


Woodsome Hall Golf Club Limited (Registered number: 00205894)

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

2. ACCOUNTING POLICIES - continued
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 tax is recognised on taxable profit for the current and past periods. Current tax is measured on its investment income, rental income, dormy house income, visitor fees and Renewable Heat Incentive (RHI) income as adjusted for taxation purposes at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2022 - 58 ) .

4. TANGIBLE FIXED ASSETS
Fixtures Clubhouse
Freehold Plant and and & course
property machinery fittings development Totals
£    £    £    £    £   
COST
At 1 January 2023 776,683 561,750 149,873 755,955 2,244,261
Additions 10,376 33,733 4,520 18,280 66,909
Disposals - - - (4,125 ) (4,125 )
At 31 December 2023 787,059 595,483 154,393 770,110 2,307,045
DEPRECIATION
At 1 January 2023 295,105 381,489 130,040 508,525 1,315,159
Charge for year 29,346 39,428 11,797 30,903 111,474
Eliminated on disposal - - - (4,125 ) (4,125 )
At 31 December 2023 324,451 420,917 141,837 535,303 1,422,508
NET BOOK VALUE
At 31 December 2023 462,608 174,566 12,556 234,807 884,537
At 31 December 2022 481,578 180,261 19,833 247,430 929,102

Woodsome Hall Golf Club Limited (Registered number: 00205894)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 10,516 21,421
Other debtors 33,681 23,854
44,197 45,275

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 8,000 57,081
Hire purchase contracts 50,638 26,264
Trade creditors 66,286 58,136
Taxation and social security 47,151 39,676
Other creditors 700,305 547,676
872,380 728,833

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 68,000 76,000
Hire purchase contracts 32,913 64,610
100,913 140,610

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.23 31.12.22
£    £   
Bank loans 76,000 133,081
Hire purchase contracts 83,551 90,874
159,551 223,955

9. ULTIMATE CONTROLLING PARTY

There is no one controlling party of the company.

10. LIMITED BY GUARANTEE

The company is limited by guarantee and each member's liability is limited to £5.