2023-04-012024-03-312024-03-31false09998166Brampton Golf Club 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Brampton Golf Club Limited

Registered Number
09998166
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Brampton Golf Club Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Linda Jean Forrester
Jamie Ian Miles
Paul Brian Styles
Phillip John Ward

Company Secretary

Lionel Dudley Dobson

Registered Address

Brampton Golf Club Tarn Road
Brampton
Carlisle
CA8 1HN

Registered Number

09998166 (England and Wales)
Brampton Golf Club Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,06910,516
7,06910,516
Current assets
Stocks56,9047,781
Debtors645,61222,175
Cash at bank and on hand191,47679,617
243,992109,573
Creditors amounts falling due within one year7(233,036)(92,603)
Net current assets (liabilities)10,95616,970
Total assets less current liabilities18,02527,486
Creditors amounts falling due after one year8(16,941)(27,860)
Net assets1,084(374)
Capital and reserves
Profit and loss account1,084(374)
Reserves1,084(374)
The financial statements were approved and authorised for issue by the Board of Directors on 26 July 2024, and are signed on its behalf by:
Phillip John Ward
Director
Registered Company No. 09998166
Brampton Golf Club Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Revenue from rendering of services
Revenue 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured 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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery - 1/2/3/4 years straight line Equipment - 20% straight line
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. Operating lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Financial instruments
The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in notes. Prepayments are not financial instruments. Cash at bank – is classified as a basic financial instrument and is measured at face value. Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in notes. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
Government grants or assistance
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.
2.Average number of employees

20242023
Average number of employees during the year1712
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 2324,1705,95030,120
Additions1,000-1,000
At 31 March 2425,1705,95031,120
Depreciation and impairment
At 01 April 2315,5384,06619,604
Charge for year3,2571,1904,447
At 31 March 2418,7955,25624,051
Net book value
At 31 March 246,3756947,069
At 31 March 238,6321,88410,516
4.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
5.Stocks

2024

2023

££
Other stocks6,9047,781
Total6,9047,781
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables41,70022,175
Other debtors3,812-
Prepayments and accrued income100-
Total45,61222,175
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables127,12319,559
Bank borrowings and overdrafts10,62010,620
Amounts owed to related parties13,11224,200
Taxation and social security15,98017,615
Other creditors51,3942,736
Accrued liabilities and deferred income14,80717,873
Total233,03692,603
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.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts16,94127,860
Total16,94127,860
9.Guarantees provided on behalf of directors
The liability of the members is guaranteed and not exceeding £1. If the company is wound or dissolved and after all debts and liabilities have been satisfied there remains any property it shall not be paid or distributed among the members of the company, but shall be given or transferred to Brampton Golf Club or to some other company or companies having objects similar to the Objects.
10.Further information regarding the company's financial position
Controlling party Brampton Golf Club Limited is the trading subsidiary of Brampton Golf Club, which is a members club. Within the articles of association the company is required to donate any profits generated back to Brampton Golf Club. The principal place of business is Brampton Golf Club, Tarn Road, Brampton, Carlisle, Cumbria, CA8 1HN.