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REGISTERED NUMBER: 02568407 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Kirkbymoorside Golf Club Limited

Kirkbymoorside Golf Club Limited (Registered number: 02568407)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kirkbymoorside Golf Club Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: I Ainsworth
W K Hughes
Mrs M Lamey
P Roffe
M G Dwyer
D Stewart
G Crusher
Mrs J F Gamble
S Haines
S Patterson





REGISTERED OFFICE: Manor Vale
Kirkbymoorside
York
YO62 6EG





REGISTERED NUMBER: 02568407 (England and Wales)





ACCOUNTANTS: Hallgarth Accountants Ltd
2 Hallgarth
Pickering
North Yorkshire
YO18 7AW

Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,564,550 1,599,122

CURRENT ASSETS
Stocks 29,064 29,873
Debtors 5 9,767 12,877
Investments 6 152 144
Cash at bank and in hand 90,285 97,412
129,268 140,306
CREDITORS
Amounts falling due within one year 7 119,882 126,706
NET CURRENT ASSETS 9,386 13,600
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,573,936

1,612,722

CREDITORS
Amounts falling due after more than one
year

8

32,008

46,298
NET ASSETS 1,541,928 1,566,424

RESERVES
Income and expenditure account 9 1,541,928 1,566,424
1,541,928 1,566,424

Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Balance Sheet - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 7 April 2025 and were signed on its behalf by:





D Stewart - Director


Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Kirkbymoorside Golf Club Limited 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.

Turnover
Turnover represents income derived from the provision of golfing and related facilities.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land - not provided
Buildings & Improvements - 10% on cost
Plant & Equipment - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

No depreciation has been provided for on Buildings and Improvements, except for the irrigation system and road surface, which is to be depreciated over 10 years. It is the practice to maintain the assets in a continual state of sound repair, accordingly the lives are so long and the residual value so high that their depreciation is insignificant.

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

Taxation
Current tax for the year 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 tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

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.

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.

Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 18 ) .

4. TANGIBLE FIXED ASSETS
Buildings Plant &
Land & Improvements Equipment
£    £    £   
COST
At 1 January 2024 285,970 1,315,690 285,635
Additions - - 18,949
Disposals - - (33,886 )
At 31 December 2024 285,970 1,315,690 270,698
DEPRECIATION
At 1 January 2024 - 100,339 220,405
Charge for year - 28,151 16,034
Eliminated on disposal - - (30,060 )
At 31 December 2024 - 128,490 206,379
NET BOOK VALUE
At 31 December 2024 285,970 1,187,200 64,319
At 31 December 2023 285,970 1,215,351 65,230

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 139,188 1,995 6,448 2,034,926
Additions 1,608 - 954 21,511
Disposals (8,121 ) - (547 ) (42,554 )
At 31 December 2024 132,675 1,995 6,855 2,013,883
DEPRECIATION
At 1 January 2024 108,301 1,330 5,429 435,804
Charge for year 4,550 167 636 49,538
Eliminated on disposal (5,402 ) - (547 ) (36,009 )
At 31 December 2024 107,449 1,497 5,518 449,333
NET BOOK VALUE
At 31 December 2024 25,226 498 1,337 1,564,550
At 31 December 2023 30,887 665 1,019 1,599,122

Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:
Plant &
Equipment
£   
COST
At 1 January 2024
and 31 December 2024 60,356
DEPRECIATION
At 1 January 2024 32,088
Charge for year 5,654
At 31 December 2024 37,742
NET BOOK VALUE
At 31 December 2024 22,614
At 31 December 2023 28,268

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors - 1,375
Prepaid expenditure 3,026 3,361
Trade debtors 6,741 8,141
9,767 12,877

6. CURRENT ASSET INVESTMENTS
31.12.24 31.12.23
£    £   
B.A.T.A. Investments 152 144

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 5,500 5,500
Hire purchase contracts and finance leases 12,902 10,960
Members 200 club fund - 2,564
Members discount schemes 18,676 18,362
Vouchers control account 595 385
VAT 12,974 11,891
Locker rentals in advance 153 54
Captain's Charities to donate 2,455 -
Subscriptions in advance 17,393 17,735
Open days in advance 3,247 3,441
Juniors fund 1,416 1,416
Competition funds 674 715
Purchase ledger balances 25,685 38,548
Accrued expenses 18,212 15,135
119,882 126,706

Kirkbymoorside Golf Club Limited (Registered number: 02568407)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bounce Back Loan after 1 year 29,444 35,020
Hire purchase contracts and finance leases 2,564 11,278
32,008 46,298

9. RESERVES
Income
and
expenditure
account
£   

At 1 January 2024 1,566,424
Deficit for the year (24,496 )
At 31 December 2024 1,541,928

10. ULTIMATE CONTROLLING PARTY

The controlling party is that of the committee on behalf of the members.