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Registered number: 00136913










WORPLESDON GOLF CLUB ESTATES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 December 2024

 
WORPLESDON GOLF CLUB ESTATES LIMITED
Registered number: 00136913

STATEMENT OF FINANCIAL POSITION
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
199,919
211,704

  
199,919
211,704

  

Creditors: amounts falling due within one year
 5 
(64,567)
(74,271)

Net current liabilities
  
 
 
(64,567)
 
 
(74,271)

Total assets less current liabilities
  
135,352
137,433

  

Net assets
  
135,352
137,433


Capital and reserves
  

Called up share capital 
  
9
9

Other reserves
  
33,307
33,307

Profit and loss account
  
102,036
104,117

  
135,352
137,433


Page 1

 
WORPLESDON GOLF CLUB ESTATES LIMITED
Registered number: 00136913
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As at 31 December 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
R Miller
Director

Date: 16 April 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024

1.


General information

Worplesdon Golf Club Estates Limited, 136913, is a private company limited by shares and incorporated in England & Wales. The registered office is Worplesdon Golf Club, Heath House Road, Woking, Surrey, GU22 0RA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Reservoir
-
Over period of 20 - 50 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 4

 
WORPLESDON GOLF CLUB ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 December 2024

4.


Tangible fixed assets





Freehold land
Reservoir
Total

£
£
£



Cost or valuation


At 1 January 2024
33,025
331,608
364,633



At 31 December 2024

33,025
331,608
364,633



Depreciation


At 1 January 2024
-
152,929
152,929


Charge for the year on owned assets
-
11,785
11,785



At 31 December 2024

-
164,714
164,714



Net book value



At 31 December 2024
33,025
166,894
199,919



At 31 December 2023
33,025
178,679
211,704

Freehold land is not depreciated.


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to associates
62,284
72,072

Corporation tax
2,283
2,199

64,567
74,271


 
Page 5