2023-01-012023-12-312023-12-31false00063932Workington Conservative Club Company,Limited(The)2024-08-0741100iso4217:GBPxbrli:pure000639322023-01-01000639322023-12-31000639322023-01-012023-12-31000639322022-01-01000639322022-12-31000639322022-01-012022-12-3100063932bus:SmallEntities2023-01-012023-12-3100063932bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3100063932bus:FullAccounts2023-01-012023-12-3100063932bus:PrivateLimitedCompanyLtd2023-01-012023-12-3100063932core:WithinOneYear2023-12-3100063932core:AfterOneYear2023-12-3100063932core:WithinOneYear2022-12-3100063932core:AfterOneYear2022-12-3100063932core:ShareCapital2023-12-3100063932core:SharePremium2023-12-3100063932core:RevaluationReserve2023-12-3100063932core:OtherReservesSubtotal2023-12-3100063932core:RetainedEarningsAccumulatedLosses2023-12-3100063932core:ShareCapital2022-12-3100063932core:SharePremium2022-12-3100063932core:RevaluationReserve2022-12-3100063932core:OtherReservesSubtotal2022-12-3100063932core:RetainedEarningsAccumulatedLosses2022-12-3100063932core:LandBuildings2023-12-3100063932core:PlantMachinery2023-12-3100063932core:Vehicles2023-12-3100063932core:FurnitureFittings2023-12-3100063932core:OfficeEquipment2023-12-3100063932core:NetGoodwill2023-12-3100063932core:IntangibleAssetsOtherThanGoodwill2023-12-3100063932core:ListedExchangeTraded2023-12-3100063932core:UnlistedNon-exchangeTraded2023-12-3100063932core:LandBuildings2022-12-3100063932core:PlantMachinery2022-12-3100063932core:Vehicles2022-12-3100063932core:FurnitureFittings2022-12-3100063932core:OfficeEquipment2022-12-3100063932core:NetGoodwill2022-12-3100063932core:IntangibleAssetsOtherThanGoodwill2022-12-3100063932core:ListedExchangeTraded2022-12-3100063932core:UnlistedNon-exchangeTraded2022-12-3100063932core:LandBuildings2023-01-012023-12-3100063932core:PlantMachinery2023-01-012023-12-3100063932core:Vehicles2023-01-012023-12-3100063932core:FurnitureFittings2023-01-012023-12-3100063932core:OfficeEquipment2023-01-012023-12-3100063932core:NetGoodwill2023-01-012023-12-3100063932core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100063932core:ListedExchangeTraded2023-01-012023-12-3100063932core:UnlistedNon-exchangeTraded2023-01-012023-12-3100063932core:MoreThanFiveYears2023-01-012023-12-3100063932core:Non-currentFinancialInstruments2023-12-3100063932core:Non-currentFinancialInstruments2022-12-3100063932dpl:CostSales2023-01-012023-12-3100063932dpl:DistributionCosts2023-01-012023-12-3100063932core:LandBuildings2023-01-012023-12-3100063932core:PlantMachinery2023-01-012023-12-3100063932core:Vehicles2023-01-012023-12-3100063932core:FurnitureFittings2023-01-012023-12-3100063932core:OfficeEquipment2023-01-012023-12-3100063932dpl:AdministrativeExpenses2023-01-012023-12-3100063932core:NetGoodwill2023-01-012023-12-3100063932core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100063932dpl:GroupUndertakings2023-01-012023-12-3100063932dpl:ParticipatingInterests2023-01-012023-12-3100063932dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3100063932core:ListedExchangeTraded2023-01-012023-12-3100063932dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3100063932core:UnlistedNon-exchangeTraded2023-01-012023-12-3100063932dpl:CostSales2022-01-012022-12-3100063932dpl:DistributionCosts2022-01-012022-12-3100063932core:LandBuildings2022-01-012022-12-3100063932core:PlantMachinery2022-01-012022-12-3100063932core:Vehicles2022-01-012022-12-3100063932core:FurnitureFittings2022-01-012022-12-3100063932core:OfficeEquipment2022-01-012022-12-3100063932dpl:AdministrativeExpenses2022-01-012022-12-3100063932core:NetGoodwill2022-01-012022-12-3100063932core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3100063932dpl:GroupUndertakings2022-01-012022-12-3100063932dpl:ParticipatingInterests2022-01-012022-12-3100063932dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3100063932core:ListedExchangeTraded2022-01-012022-12-3100063932dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3100063932core:UnlistedNon-exchangeTraded2022-01-012022-12-3100063932core:NetGoodwill2023-12-3100063932core:IntangibleAssetsOtherThanGoodwill2023-12-3100063932core:LandBuildings2023-12-3100063932core:PlantMachinery2023-12-3100063932core:Vehicles2023-12-3100063932core:FurnitureFittings2023-12-3100063932core:OfficeEquipment2023-12-3100063932core:AfterOneYear2023-12-3100063932core:WithinOneYear2023-12-3100063932core:ListedExchangeTraded2023-12-3100063932core:UnlistedNon-exchangeTraded2023-12-3100063932core:ShareCapital2023-12-3100063932core:SharePremium2023-12-3100063932core:RevaluationReserve2023-12-3100063932core:OtherReservesSubtotal2023-12-3100063932core:RetainedEarningsAccumulatedLosses2023-12-3100063932core:NetGoodwill2022-12-3100063932core:IntangibleAssetsOtherThanGoodwill2022-12-3100063932core:LandBuildings2022-12-3100063932core:PlantMachinery2022-12-3100063932core:Vehicles2022-12-3100063932core:FurnitureFittings2022-12-3100063932core:OfficeEquipment2022-12-3100063932core:AfterOneYear2022-12-3100063932core:WithinOneYear2022-12-3100063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Workington Conservative Club Company,Limited(The)

Registered Number
00063932
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Workington Conservative Club Company,Limited(The)
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Simon Collins
David Keith Jones
Roy Redhead

Registered Address

Vulcans Lane
Workington
Cumbria
CA14 2BT

Registered Number

00063932 (England and Wales)
Workington Conservative Club Company,Limited(The)
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3174,228174,228
174,228174,228
Current assets
Debtors4450348
Cash at bank and on hand44,04743,836
44,49744,184
Creditors amounts falling due within one year5(2,570)(926)
Net current assets (liabilities)41,92743,258
Total assets less current liabilities216,155217,486
Net assets216,155217,486
Capital and reserves
Called up share capital1,2671,267
Profit and loss account214,888216,219
Shareholders' funds216,155217,486
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2024, and are signed on its behalf by:
Simon Collins
Director
Registered Company No. 00063932
Workington Conservative Club Company,Limited(The)
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: The expected realisable value of the property exceeds its original cost so the depreciation charge is nil.
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 January 23174,228174,228
At 31 December 23174,228174,228
Net book value
At 31 December 23174,228174,228
At 31 December 22174,228174,228
4.Debtors: amounts due within one year

2023

2022

££
Prepayments and accrued income450348
Total450348
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security-28
Other creditors1,814-
Accrued liabilities and deferred income756898
Total2,570926