Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09942158 Mr Colin Howe Mr David Austin Mr Nicholas Jowett Mr Terry Peterson Mr Phillip Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09942158 2023-12-31 09942158 2024-12-31 09942158 2024-01-01 2024-12-31 09942158 frs-core:CurrentFinancialInstruments 2024-12-31 09942158 frs-core:Non-currentFinancialInstruments 2024-12-31 09942158 frs-core:BetweenOneFiveYears 2024-12-31 09942158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09942158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09942158 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 09942158 frs-core:PlantMachinery 2024-12-31 09942158 frs-core:PlantMachinery 2024-01-01 2024-12-31 09942158 frs-core:PlantMachinery 2023-12-31 09942158 frs-core:WithinOneYear 2024-12-31 09942158 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09942158 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 09942158 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09942158 frs-bus:SmallEntities 2024-01-01 2024-12-31 09942158 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09942158 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09942158 frs-core:CostValuation 2023-12-31 09942158 frs-core:CostValuation 2024-12-31 09942158 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 09942158 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 09942158 frs-bus:Director1 2024-01-01 2024-12-31 09942158 frs-bus:Director2 2024-01-01 2024-12-31 09942158 frs-bus:Director3 2024-01-01 2024-12-31 09942158 frs-bus:Director4 2024-01-01 2024-12-31 09942158 frs-bus:Director5 2024-01-01 2024-12-31 09942158 frs-countries:EnglandWales 2024-01-01 2024-12-31 09942158 2022-12-31 09942158 2023-12-31 09942158 2023-01-01 2023-12-31 09942158 frs-core:CurrentFinancialInstruments 2023-12-31 09942158 frs-core:Non-currentFinancialInstruments 2023-12-31 09942158 frs-core:BetweenOneFiveYears 2023-12-31 09942158 frs-core:WithinOneYear 2023-12-31 09942158 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09942158
Wareham Golf Club Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09942158
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,499 196,993
Investments 5 100 100
232,599 197,093
CURRENT ASSETS
Debtors 6 8,503 7,213
Cash at bank and in hand 97,669 109,274
106,172 116,487
Creditors: Amounts Falling Due Within One Year 7 (38,531 ) (32,933 )
NET CURRENT ASSETS (LIABILITIES) 67,641 83,554
TOTAL ASSETS LESS CURRENT LIABILITIES 300,240 280,647
Creditors: Amounts Falling Due After More Than One Year 8 (37,475 ) (31,220 )
NET ASSETS 262,765 249,427
Income and Expenditure Account 262,765 249,427
MEMBERS' FUNDS 262,765 249,427
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mr Nicholas Jowett
Director
24 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wareham Golf Club Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 09942158 . The registered office is Unit 3 Vista Place, Coy Pond Business Park, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Members fees are recognised in the period they are received while annual subscriptions, individual games and retail purchases are recognised in the period to which they relate.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2.5% Straight Line
Plant & Machinery 17.5% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income and expenditure account as incurred.
2.5. Financial Instruments
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 measured 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.
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
2.7. Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any
accumulated impairment losses. Listed investments are measured at fair value. Unlisted
investments are measured at fair value unless the value cannot be measured reliably, in which
case they are measured at cost less any accumulated impairment losses. Changes in fair value
are included in the profit and loss account.
2.8. Group Accounts
The company is exempt from the requirement to prepare group accounts on the grounds that is qualifies as a small group. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2024 161,972 117,546 279,518
Additions - 64,958 64,958
Disposals - (26,209 ) (26,209 )
As at 31 December 2024 161,972 156,295 318,267
Depreciation
As at 1 January 2024 22,719 59,806 82,525
Provided during the period 4,049 13,227 17,276
Disposals - (14,033 ) (14,033 )
As at 31 December 2024 26,768 59,000 85,768
Net Book Value
As at 31 December 2024 135,204 97,295 232,499
As at 1 January 2024 139,253 57,740 196,993
5. Investments
Subsidiaries
£
Cost
As at 1 January 2024 100
As at 31 December 2024 100
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 100
As at 1 January 2024 100
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 389
Amounts owed by group undertakings 1,727 -
Other debtors 6,776 6,824
8,503 7,213
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,596 6,473
Trade creditors 2,746 2,433
Bank loans and overdrafts 10,404 10,149
Amounts owed to group undertakings - 3,721
Other creditors 13,785 10,157
38,531 32,933
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 33,065 16,406
Bank loans 4,410 14,814
37,475 31,220
9. Secured Creditors
Of the creditors the following amounts are secured against the asset it relates too. 
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 44,661 22,879
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,596 6,473
Later than one year and not later than five years 33,065 16,406
44,661 22,879
44,661 22,879
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 345 1,380
Later than one year and not later than five years - 345
345 1,725
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