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REGISTERED NUMBER: 03758620 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Bracken Ghyll Golf Club Limited

Bracken Ghyll Golf Club Limited (Registered number: 03758620)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bracken Ghyll Golf Club Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs P Newman
W J Stoker
N R Boot
A J Wilcock





SECRETARY: W J Stoker





REGISTERED OFFICE: Skipton Road
Addingham
Ilkley
West Yorkshire
LS29 0SL





REGISTERED NUMBER: 03758620 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
Suite 4, 10/12 The Grove,
Ilkley
West Yorkshire
LS29 9EG

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

Balance Sheet
31 May 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 3 289,010 315,436

CURRENT ASSETS
Stocks 10,291 17,904
Debtors 4 45,996 71,011
Cash at bank and in hand 75,575 25,541
131,862 114,456
CREDITORS
Amounts falling due within one year 5 (268,506 ) (227,804 )
NET CURRENT LIABILITIES (136,644 ) (113,348 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,366

202,088

CREDITORS
Amounts falling due after more than one
year

6

(104,986

)

(62,988

)
NET ASSETS 47,380 139,100

RESERVES
Income and expenditure account 9 47,380 139,100
47,380 139,100

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

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

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





A J Wilcock - Director


Bracken Ghyll Golf Club Limited (Registered number: 03758620)

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

1. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Long leasehold - 20% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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
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.

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

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

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 15 ) .

3. TANGIBLE FIXED ASSETS
Freehold Long Plant and
property leasehold machinery
£    £    £   
COST
At 1 June 2023 188,193 126,399 294,972
Additions - 2,860 -
At 31 May 2024 188,193 129,259 294,972
DEPRECIATION
At 1 June 2023 - 88,577 224,897
Charge for year - 8,042 17,518
At 31 May 2024 - 96,619 242,415
NET BOOK VALUE
At 31 May 2024 188,193 32,640 52,557
At 31 May 2023 188,193 37,822 70,075

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2023 83,241 13,790 706,595
Additions 2,090 - 4,950
At 31 May 2024 85,331 13,790 711,545
DEPRECIATION
At 1 June 2023 64,434 13,251 391,159
Charge for year 5,321 495 31,376
At 31 May 2024 69,755 13,746 422,535
NET BOOK VALUE
At 31 May 2024 15,576 44 289,010
At 31 May 2023 18,807 539 315,436

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

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

3. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Plant and
machinery
£   
COST
At 1 June 2023
and 31 May 2024 80,624
DEPRECIATION
At 1 June 2023 45,668
Charge for year 8,739
At 31 May 2024 54,407
NET BOOK VALUE
At 31 May 2024 26,217
At 31 May 2023 34,956

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,660 21,635
Other debtors 9,612 -
Prepayments 34,724 49,376
45,996 71,011

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 7) 17,428 17,000
Other loans (see note 7) 40,300 -
Finance leases 9,732 9,548
Trade creditors 35,358 47,148
Social security and other tax - 675
Other creditors 20,073 -
Pension liability 1,069 -
Subscriptions in advance 137,885 130,807
Accrued expenses 6,661 22,626
268,506 227,804

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 7) 23,739 37,526
Other loans (see note 7) 65,700 -
Finance leases 15,547 25,462
104,986 62,988

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

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

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 17,428 17,000
Members' loans 40,300 -
57,728 17,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 17,117 17,000
Members' loans 7,300 -
24,417 17,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 6,622 20,526
Members' loans 58,400 -
65,022 20,526

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 41,167 54,526

The bank loan is secured by a first charge over the land acquired in 2008. The loan is repayable over twenty years.


The bank loan of £50,000 taken out during 2021 is guaranteed by H.M Government and is repayable
over six years.

9. RESERVES
Income
and
expenditure
account
£   

At 1 June 2023 139,100
Deficit for the year (91,720 )
At 31 May 2024 47,380

Bracken Ghyll Golf Club Limited (Registered number: 03758620)

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

10. LIMITED BY GUARANTEE

As the company is a company limited by guarantee there is no share capital. The liability of each member is limited to a maximum of £1.