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Company Registration No. 01816263 (England and Wales)







THE ALDENHAM GOLF & COUNTRY CLUB LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
COMPANY INFORMATION


Directors
Daniel Nolan 
Denis Nolan 
John Weir 




Registered number
01816263



Registered office
25 Cecil Road
Wealdstone

Harrow

Middlesex

HA3 5QY




Trading Address
Church Lane
Aldenham

Hertfordshire

WD25 8NN






Accountants
Riordan O'Sullivan & Co
Chartered Certified Accountants

40 Chamberlayne Road

London

NW10 3JE





 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 8


 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Aldenham Golf & Country Club Limited for the year ended 31 December 2023 which comprise  the 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 Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of Directors of The Aldenham Golf & Country Club Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Aldenham Golf & Country Club Limited and state those matters that we have agreed to state to the Board of Directors of The Aldenham Golf & Country Club Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Aldenham Golf & Country Club Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that The Aldenham Golf & Country 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 The Aldenham Golf & Country Club Limited. You consider that The Aldenham Golf & Country Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Aldenham Golf & Country 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.

  



Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE
24 September 2024
Page 1

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
REGISTERED NUMBER:01816263

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
540,823
519,785

  
540,823
519,785

Current assets
  

Stocks
  
95,329
91,857

Debtors
 5 
815,433
259,552

Cash at bank and in hand
  
183,445
514,380

  
1,094,207
865,789

Creditors: amounts falling due within one year
 6 
(553,066)
(516,046)

Net current assets
  
 
 
541,141
 
 
349,743

Total assets less current liabilities
  
1,081,964
869,528

Provisions for liabilities
  

Deferred tax
 7 
(104,442)
(104,706)

  
 
 
(104,442)
 
 
(104,706)

Net assets
  
977,522
764,822


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
977,422
764,722

  
977,522
764,822


Page 2

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
REGISTERED NUMBER:01816263
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2024.




___________________________
Denis Nolan
Director

Page 3

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Aldenham Golf & Country Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is 25 Cecil Road, Wealdstone, Harrow, Middlesex, HA3 5QY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover and other income

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover from the bar and restaurant is recognised when the transaction takes place.
Turnover from membership subscriptions is recognised evenly over the period of membership. Turnover from green fees and golfing services such as buggy and locker rental is recognised at the time the service is provided. Turnover from room hire and provision of conference facilities is recognised at the time the event takes place.
Rent receivable is recognised in the period to which the rent relates.

 
2.4

Leases

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

  
2.5

Pensions

The company operates a defined contribution plan for its employees. Payments to defined contribution retirement schemes are charged as an expense as and when they fall due.

Page 4

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 
2.7

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

 
2.8

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Leasehold improvements are amortised over the remaining lease term on a straight-line basis.


3.


Employees

The average monthly number of employees, including directors, during the year was 39 (2022 - 39).

Page 5

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Leasehold Improvements
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2023
100,111
708,083
-
453,937
13,487
1,275,618


Additions
30,868
35,370
13,000
18,241
-
97,479



At 31 December 2023

130,979
743,453
13,000
472,178
13,487
1,373,097



Depreciation


At 1 January 2023
5,720
461,884
-
278,756
9,473
755,833


Charge for the year
7,592
38,809
542
28,173
1,325
76,441



At 31 December 2023

13,312
500,693
542
306,929
10,798
832,274



Net book value



At 31 December 2023
117,667
242,760
12,458
165,249
2,689
540,823



At 31 December 2022
94,391
246,199
-
175,181
4,014
519,785


5.


Debtors

2023
2022
£
£

Trade debtors
222,624
182,498

Amounts owed by group undertakings
150,000
-

Amounts owed by related undertakings
350,133
-

Other debtors
61,598
59,578

Prepayments
31,078
17,476

815,433
259,552


Amounts owed by group and related undertakings are unsecured, interest free and payable on demand. 

Page 6

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
46,891
61,540

Amounts owed to group undertakings
65,440
66,500

Corporation tax
67,434
11,769

Other taxation and social security
51,980
36,594

Other creditors
61,056
56,900

Accruals and deferred income
260,265
282,743

553,066
516,046


Amounts owed to group undertakings are unsecured, interest free and repayable on demand. 


7.


Deferred taxation




2023


£



At beginning of year
104,706


Charged to profit or loss
(264)



At end of year
104,442

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
104,442
104,706


8.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


Page 7

 
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.


Pension commitments

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
Contributions totalling £1,045 (2022: £Nil) were payable to the fund at the balance sheet date and are
included in creditors.


10.


Commitments under operating leases

At 31 December 2023, the company had annual commitments under non-cancellable operating leases over the remaining life of those leases of £40,000 (2022: £40,000).


11.


Related party transactions

The company has taken advantage of the exemption available in accordance with Financial Reporting Standard 102, section 33.1A, 'Related Party Disclosures' not to disclose transactions entered and outstanding balances between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.


12.


Parent undertaking

Regent Office Cleaning Co. Limited is the immediate parent undertaking. The ultimate parent company is Swing City Golf & Leisure Limited.

 
Page 8