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CLECKHEATON AND DISTRICT GOLF CLUB LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLECKHEATON AND DISTRICT GOLF CLUB LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: D Hargreaves
C Hargreaves
D A Woodcock
P Lockwood
Mrs A Kelly
A P Jowett
C H Bloice
T Lockwood
P Wilkinson





SECRETARY: D G Evans





REGISTERED OFFICE: Club House
Bradford Road
Cleckheaton
Bradford
West Yorkshire
BD19 6BU





REGISTERED NUMBER: 00166250 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 643,093 639,784
Investments 5 106,420 103,327
749,513 743,111

CURRENT ASSETS
Stocks 4,901 6,463
Debtors 6 31,135 22,585
Cash at bank and in hand 190,140 232,854
226,176 261,902
CREDITORS
Amounts falling due within one year 7 308,498 324,636
NET CURRENT LIABILITIES (82,322 ) (62,734 )
TOTAL ASSETS LESS CURRENT LIABILITIES 667,191 680,377

CREDITORS
Amounts falling due after more than one
year

8

17,121

26,908
NET ASSETS 650,070 653,469

RESERVES
Course development reserve 10 20,000 20,000
Income and expenditure account 10 630,070 633,469
650,070 653,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 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.

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by:





C Hargreaves - Director


CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Cleckheaton and District Golf Club Ltd 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.

Tangible fixed assets
Depreciation is calculated so as to write off the cost of tangible fixed assets over their estimated useful lives as follows:

Car park - 10% per annum, straight line
Furniture, fixtures and fittings - 10% per annum, straight line
Course machinery - 20% per annum, straight line
Water scheme - 10% per annum, straight line
Computer equipment - 33% per annum, straight line

No depreciation is provided on freehold land or the club house building. The council members consider the remaining useful life of the club house to be in excess of fifty years. Any depreciation would not be material and none has been provided since 30 April 1967. It is the council member's policy to maintain the property in good condition, costs or repairs and maintenance being charged against income in the year in which they are incurred.

Stocks
Stocks consist of bar and course stocks, these are stated at the lower of cost and net realisable value.

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

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Form of accounts
In view of the nature of the company's activities, the headings in Companies Act 2006 are considered to be inappropriate, and a summary income and expenditure account is presented in place of the prescribed profit and loss account. The directors have taken advantage of the provisions laid down in Companies Act 2006 which allows the preparation of accounts to be adopted to reflect the special nature of the company's activities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 578,625 143,372 349,331 42,141 1,113,469
Additions - 21,844 9,083 - 30,927
At 30 April 2024 578,625 165,216 358,414 42,141 1,144,396
DEPRECIATION
At 1 May 2023 57,745 64,180 317,576 34,184 473,685
Charge for year 2,904 10,967 9,955 3,792 27,618
At 30 April 2024 60,649 75,147 327,531 37,976 501,303
NET BOOK VALUE
At 30 April 2024 517,976 90,069 30,883 4,165 643,093
At 30 April 2023 520,880 79,192 31,755 7,957 639,784

Included in cost of land and buildings is freehold land of £ 340,683 (2023 - £ 340,683 ) which is not depreciated.

The net book value of tangible fixed assets includes £ 45,534 (2023 - £ 50,030 ) in respect of assets held under hire purchase contracts.

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023 103,327
Reversal of impairments 3,093
At 30 April 2024 106,420
NET BOOK VALUE
At 30 April 2024 106,420
At 30 April 2023 103,327

The investment consists of 150,000 Club Shares at £1.00 each in Cleckheaton Virtual Golf Centre Limited.

A provision has been made in previous years to reflect the impairment in value of the investment. As a result of a small increase in the value of Cleckheaton Virtual Golf Centre Limited over the year, a reversal of the provision has been made of £3,093 to bring the value of the investment in line with the net assets value of the company as at 30 April 2024.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 2,894 521
Prepayments 28,241 22,064
31,135 22,585

Other debtors includes a loan of £Nil (2023: £521) to Cleckheaton Virtual Golf Centre Limited.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts (see note 9) 9,787 9,031
Trade creditors 53,395 54,902
Social security and other taxes 1,463 2,220
VAT 3,445 2,549
Other creditors 19,472 11,564
Accruals and deferred income 220,936 244,370
308,498 324,636

Other creditors includes a loan of £6,991 (2023: £Nil) from Cleckheaton Virtual Golf Centre Limited.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts (see note 9) 17,121 26,908

CLECKHEATON AND DISTRICT GOLF CLUB LTD (REGISTERED NUMBER: 00166250)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.24 30.4.23
£    £   
Net obligations repayable:
Within one year 9,787 9,031
Between one and five years 17,121 26,908
26,908 35,939

Non-cancellable operating leases
30.4.24 30.4.23
£    £   
Within one year 51,466 52,039
Between one and five years 94,203 104,770
145,669 156,809

Based on agreements in place at the year end the total obligations are forecast to reduce to £94,203 by 30 April 2025.

10. RESERVES
Income
and Course
expenditure development
account reserve Totals
£    £    £   

At 1 May 2023 633,469 20,000 653,469
Deficit for the year (3,399 ) (3,399 )
At 30 April 2024 630,070 20,000 650,070