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REGISTERED NUMBER: 00070494 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

THE EAST BRIGHTON GOLF CLUB LIMITED

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE EAST BRIGHTON GOLF CLUB LIMITED

Company Information
for the year ended 31 March 2025







DIRECTORS: J A Barnes
I P Richmond
C W Bryan
C Poulton
M B Neary
G M Halewood
D J Taylor
D D Derkson





SECRETARY: J A Barnes





REGISTERED OFFICE: East Brighton Golf Club
Roedean Road
Kemp Town
Brighton
East Sussex
BN2 5RA





REGISTERED NUMBER: 00070494 (England and Wales)





AUDITORS: Feist Hedgethorne Limited
Statutory Auditors
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Balance Sheet
31 March 2025

2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 4 1,800 2,700
Tangible assets 5 1,377,942 1,120,571
Investments 6 1 1
1,379,743 1,123,272

CURRENT ASSETS
Debtors 7 23,458 37,567
Cash at bank and in hand 428,874 571,839
452,332 609,406
CREDITORS
Amounts falling due within one year 8 (559,173 ) (469,119 )
NET CURRENT (LIABILITIES)/ASSETS (106,841 ) 140,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,272,902

1,263,559

CREDITORS
Amounts falling due after more than one
year

9

(166,097

)

(169,222

)
NET ASSETS 1,106,805 1,094,337

CAPITAL AND RESERVES
Called up share capital 12 447 440
Retained earnings 1,106,358 1,093,897
SHAREHOLDERS' FUNDS 1,106,805 1,094,337

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 17 June 2025 and were signed on its behalf by:





G M Halewood - Director


THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

The East Brighton Golf Club 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 company's principal place of business is the registered office.

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

Monetary amounts in these financial statements are rounded to the nearest pound.

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.

Preparation of consolidated financial statements
The financial statements contain information about The East Brighton Golf Club Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of consideration received or receivable excluding discounts, rebates, VAT and represents income from subscriptions, which are recognised in the year to which they relate, and receipts from goods sold and services provided during the year.

Income received from the golf simulator is recognised as received or receivable in the year to which they relate.

Subscription income received during the year which relates to the following period is deferred and included as a creditor on the balance sheet.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property-Straight line over 40 years
Plant and machinery -25% on reducing balance
Fixtures and equipment-20% on reducing balance

The cost of land included in freehold property has not been depreciated.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating asset to which the asset belongs.

Government grants
Grants relating to the purchase of assets are recognised under the accrual model. The grants are recognised on a systematic basis over the useful economic life of the underlying asset that was acquired with the grant.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less provision for impairment.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, bank loans, third party loans, related party loans and investments in non-puttable shares.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

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.


THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Hire purchase and lease 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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£
COST
At 1 April 2024
and 31 March 2025 4,500
AMORTISATION
At 1 April 2024 1,800
Amortisation for year 900
At 31 March 2025 2,700
NET BOOK VALUE
At 31 March 2025 1,800
At 31 March 2024 2,700

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery equipment Totals
£ £ £ £
COST
At 1 April 2024 1,211,090 356,863 401,863 1,969,816
Additions 106,734 166,680 51,124 324,538
Disposals - (18,500 ) - (18,500 )
At 31 March 2025 1,317,824 505,043 452,987 2,275,854
DEPRECIATION
At 1 April 2024 180,636 303,773 364,836 849,245
Charge for year 10,749 39,746 14,255 64,750
Eliminated on disposal - (16,083 ) - (16,083 )
At 31 March 2025 191,385 327,436 379,091 897,912
NET BOOK VALUE
At 31 March 2025 1,126,439 177,607 73,896 1,377,942
At 31 March 2024 1,030,454 53,090 37,027 1,120,571

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 April 2024
and 31 March 2025 1
NET BOOK VALUE
At 31 March 2025 1
At 31 March 2024 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 225 1,758
Other debtors - 660
Amounts owed to group undertakings - 6,557
Prepayments 23,233 28,592
23,458 37,567

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 26,547 30,792
Members loans 10,000 10,000
Finance leases (see note 10) 7,871 -
Trade creditors 55,104 32,709
PAYE/NIC 9,463 7,666
VAT 5,397 911
Other creditors 17,217 7,852
Group creditor 3,256 -
Deferred income 403,535 365,886
Accrued expenses 20,783 13,303
559,173 469,119

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Bank loans - 1-2 years 27,218 24,122
Bank loans - 2-5 years 85,855 68,850
Bank loans - more than 5 years 5,279 52,450
Members Loans due in 1-2 years - 11,900
Members' loans - 2-5 years 23,800 11,900
Finance leases (see note 10) 23,945 -
166,097 169,222

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - more than 5 years 5,279 52,450

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2025 2024
£ £
Net obligations repayable:
Within one year 7,871 -
Between one and five years 23,945 -
31,816 -

THE EAST BRIGHTON GOLF CLUB LIMITED (REGISTERED NUMBER: 00070494)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

10. LEASING AGREEMENTS - continued

Non-cancellable
operating leases
2025 2024
£ £
Within one year 14,407 29,510
Between one and five years - 14,407
14,407 43,917

11. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£ £
Bank loans 144,899 176,214

These loans are secured by way of legal charges over the company's freehold land and buildings.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
447 Ordinary £1 447 440

As per the club's constitution, all members are allocated a voting share in the company to allow them to partake in the club's decision-making process and therefore 7 shares have been issued to new members in the year under review.

13. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

As the Directors' report and income statement have been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with section 444(5B) of the Companies Act 2006.

The report of the Auditors was unqualified.
Chris Morey (Senior Statutory Auditor).
for and on behalf of Feist Hedgethorne Limited.

14. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.