Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-05-01falseNo description of principal activity12truefalse 00385133 2023-05-01 2024-04-30 00385133 2022-05-01 2023-04-30 00385133 2024-04-30 00385133 2023-04-30 00385133 c:Director8 2023-05-01 2024-04-30 00385133 c:Director12 2023-05-01 2024-04-30 00385133 d:Buildings d:LongLeaseholdAssets 2023-05-01 2024-04-30 00385133 d:Buildings d:LongLeaseholdAssets 2024-04-30 00385133 d:Buildings d:LongLeaseholdAssets 2023-04-30 00385133 d:PlantMachinery 2023-05-01 2024-04-30 00385133 d:PlantMachinery 2024-04-30 00385133 d:PlantMachinery 2023-04-30 00385133 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00385133 d:FurnitureFittings 2023-05-01 2024-04-30 00385133 d:FurnitureFittings 2024-04-30 00385133 d:FurnitureFittings 2023-04-30 00385133 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00385133 d:ComputerEquipment 2023-05-01 2024-04-30 00385133 d:ComputerEquipment 2024-04-30 00385133 d:ComputerEquipment 2023-04-30 00385133 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00385133 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 00385133 d:PatentsTrademarksLicencesConcessionsSimilar 2024-04-30 00385133 d:PatentsTrademarksLicencesConcessionsSimilar 2023-04-30 00385133 d:CurrentFinancialInstruments 2024-04-30 00385133 d:CurrentFinancialInstruments 2023-04-30 00385133 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 00385133 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 00385133 d:CapitalRedemptionReserve 2024-04-30 00385133 d:CapitalRedemptionReserve 2023-04-30 00385133 d:OtherMiscellaneousReserve 2024-04-30 00385133 d:OtherMiscellaneousReserve 2023-04-30 00385133 d:RetainedEarningsAccumulatedLosses 2024-04-30 00385133 d:RetainedEarningsAccumulatedLosses 2023-04-30 00385133 c:FRS102 2023-05-01 2024-04-30 00385133 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 00385133 c:FullAccounts 2023-05-01 2024-04-30 00385133 c:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 00385133 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-05-01 2024-04-30 00385133 2 2023-05-01 2024-04-30 00385133 4 2023-05-01 2024-04-30 00385133 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2023-05-01 2024-04-30 00385133 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 00385133









BROOKDALE CLUB LIMITED
(A Company Limited by Guarantee)

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BROOKDALE CLUB LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 00385133

BALANCE SHEET
AS AT 30 APRIL 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,136
-

Tangible assets
 5 
280,081
294,118

  
281,217
294,118

Current assets
  

Stocks
  
2,430
2,819

Debtors: amounts falling due within one year
 6 
37,079
29,260

Current asset investments
  
100,000
100,000

Cash at bank and in hand
  
133,266
124,022

  
272,775
256,101

Creditors: amounts falling due within one year
 8 
(38,119)
(37,407)

Net current assets
  
 
 
234,656
 
 
218,694

Total assets less current liabilities
  
515,873
512,812

  

Net assets
  
515,873
512,812


Capital and reserves
  

Capital reserves
  
44,794
44,794

Development fund reserve
  
87,102
87,102

Profit and loss account
  
383,977
380,916

  
515,873
512,812


Page 1

 
BROOKDALE CLUB LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 00385133

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 27 January 2025.




................................................
R Salt
................................................
N P Lingwood
Director
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

1.


General information

Brookdale Club Limited is a private company, limited by guarantee, incorporated in England and Wales with the registration number 00385133. The address of the registered office is The Club House, Bridge Lane, Bramhall, Cheshire, SK7 3AB.
The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they adopt a going concern basis of accounting in preparing the financial statements. The directors have considered a period of 12 months from the date of approval of the financial statements.

 
2.3

Revenue

Revenue relates to subscriptions and internal and external room rents.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
50 years
Plant and machinery
-
3 years
Equipment, fixtures and fittings
-
10 years
Computer equipment
-
3 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.14

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees during the year was 1 (2023 - 2).

Page 5

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

4.


Intangible assets




Computer software

£



Cost


Additions
1,175



At 30 April 2024

1,175



Amortisation


Charge for the year on owned assets
39



At 30 April 2024

39



Net book value



At 30 April 2024
1,136



At 30 April 2023
-



Page 6

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

5.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Equipment, fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 May 2023
442,547
16,922
174,580
-
634,049


Additions
7,350
165
5,924
3,311
16,750



At 30 April 2024

449,897
17,087
180,504
3,311
650,799



Depreciation


At 1 May 2023
253,883
11,728
74,320
-
339,931


Charge for the year on owned assets
8,996
3,264
17,771
756
30,787



At 30 April 2024

262,879
14,992
92,091
756
370,718



Net book value



At 30 April 2024
187,018
2,095
88,413
2,555
280,081



At 30 April 2023
188,664
5,194
100,260
-
294,118


6.


Debtors

As restated
2024
2023
£
£


Trade debtors
11,189
12,952

Other debtors
9,787
-

Prepayments and accrued income
16,103
16,308

37,079
29,260



7.


Current asset investments

2024
2023
£
£

Akoni hub account
100,000
100,000


Page 7

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

8.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Trade creditors
11,699
13,530

Corporation tax
4,120
715

Other taxation and social security
61
1,033

Other creditors
599
6,306

Accruals and deferred income
21,640
15,823

38,119
37,407




9.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £3 towards the assets of the company in the event of liquidation.

Page 8

 
BROOKDALE CLUB LIMITED

(A Company Limited by Guarantee)
 

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

10.


Prior year adjustment

ole1650.png
(a) Understatement of prior year depreciation 
Prior year depreciation had been understated by £13,971         
           
(b) Overstatement of prior year PAYE balance         
The prior year PAYE creditor had been overstated by £1,656       
           
(c) Correction of prior year smart card account           
The prior year smart card had been included at the incorrect amount in 2023 resulting in an adjustment of £13,655 reducing debtors: amounts falling due within one year and increasing creditors: amounts falling due within one year by £10,923. £25,456 of this adjustment related to the profit and loss reserves brought forward.
             
(d) Reclassification of investments of £50,000 shown as cash at bank and in hand and reclassification of section bank accounts previously included in debtors: amounts falling due within one year of £8,691 to cash at bank and in hand.
(e) Elimination of intercompany debtors and creditors in relation to internal room rents, increasing debtors: amounts falling due within one year by £2,611 and decreasing creditors: amounts falling due within one year by £3,565.    


11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £600 (2023 - £nil) . Contributions totalling £600 (2023 - £nil) were payable to the fund at the balance sheet date and are included in creditors.


Page 9