Registered number
04992281
Bentley Golf Club Ltd
Micro Entity Accounts
30 April 2025
Bentley Golf Club Ltd
Registered number: 04992281
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 23,495 -
Investments 4 - 100
23,495 100
Current assets
Stocks 62,630 5,317
Debtors 5 55,755 181,034
Cash at bank and in hand 333,290 188,991
451,675 375,342
Creditors: amounts falling due within one year 6 (385,056) (260,282)
Net current assets 66,619 115,060
Net assets 90,114 115,160
Capital and reserves
Called up share capital 516 516
Profit and loss account 89,598 114,644
Shareholders' funds 90,114 115,160
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A D Crux
Director
Approved by the board on 7/7/2025
Bentley Golf Club Ltd
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
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 recognised 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.
Creditors
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.
Taxation
Being a mutual trading company, the Club is not subject to corporate tax on its members activities. The taxable element of the Club's income are investments income.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 24 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2024 18,732 69,204 24,431 112,367
Additions - 29,245 - 29,245
At 30 April 2025 18,732 98,449 24,431 141,612
Depreciation
At 1 May 2024 18,732 69,204 24,431 112,367
Charge for the year - 5,750 - 5,750
At 30 April 2025 18,732 74,954 24,431 118,117
Net book value
At 30 April 2025 - 23,495 - 23,495
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 May 2024 100
Disposals (100)
At 30 April 2025 -
5 Debtors 2025 2024
£ £
Trade debtors - 2,367
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 103,667
Other debtors 55,755 75,000
55,755 181,034
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 83,436 38,801
Taxation and social security costs 10,957 (3,250)
Other creditors 290,663 224,731
385,056 260,282
7 Other information
Bentley Golf Club Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Bentley Golf Club
Ongar Road
Brentwood
Essex
CM15 9SS
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