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REGISTERED NUMBER: 10049538 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Withington Golf Club (Trading) Limited

Withington Golf Club (Trading) Limited (Registered number: 10049538)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Withington Golf Club (Trading) Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: Ms J Quine
G J Unsworth
T Keely
J Heathcote
A Lacey
J Goddard





SECRETARY: J Dunn





REGISTERED OFFICE: 243 Palatine Road
West Didsbury
Manchester
Greater Manchester
M20 2UE





REGISTERED NUMBER: 10049538 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Withington Golf Club (Trading) 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 Withington Golf Club (Trading) Limited for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Withington Golf Club (Trading) 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 Withington Golf Club (Trading) Limited and state those matters that we have agreed to state to the Board of Directors of Withington Golf Club (Trading) 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 Withington Golf Club (Trading) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Withington Golf Club (Trading) 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 loss of Withington Golf Club (Trading) Limited. You consider that Withington Golf Club (Trading) 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 Withington Golf Club (Trading) 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


26 November 2024

Withington Golf Club (Trading) Limited (Registered number: 10049538)

Balance Sheet
30 April 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 21,494 26,867

CURRENT ASSETS
Stocks 19,601 27,420
Debtors 5 3,295 562
Cash at bank and in hand 47,602 38,805
70,498 66,787
CREDITORS
Amounts falling due within one year 6 (234,789 ) (192,928 )
NET CURRENT LIABILITIES (164,291 ) (126,141 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(142,797

)

(99,274

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (142,897 ) (99,374 )
(142,797 ) (99,274 )

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 profit or loss 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.

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 26 November 2024 and were signed on its behalf by:





P Elvy - Director


Withington Golf Club (Trading) Limited (Registered number: 10049538)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Withington Golf Club (Trading) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Short term debtors and creditors
Short term debtors and creditors with no interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Insurance proceeds
Insurance proceeds received in the prior year to compensate for lost profits and additional expenditure incurred during the year is recognised as "other operating income" in the profit and loss account.

Withington Golf Club (Trading) Limited (Registered number: 10049538)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Ultimate parent company
The ultimate parent company is considered to be Withington Golf CLub Ltd by virtue of its shareholding

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 May 2023
and 30 April 2024 30,644
DEPRECIATION
At 1 May 2023 3,777
Charge for year 5,373
At 30 April 2024 9,150
NET BOOK VALUE
At 30 April 2024 21,494
At 30 April 2023 26,867

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 3,195 462
Other debtors 100 100
3,295 562

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 5,244 6,269
Amounts owed to group undertakings 222,843 168,016
Taxation and social security 1,632 12,818
Other creditors 5,070 5,825
234,789 192,928

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Withington Golf Club Limited.

The directors consider there to be no ultimate controlling party.