Company registration number 00729888 (England and Wales)
BOURNEBRIDGE GOLF CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
BOURNEBRIDGE GOLF CLUB LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
BOURNEBRIDGE GOLF CLUB LIMITED
COMPANY INFORMATION
- 1 -
Directors
Ms. C Clayton
Mr. L Witham
Secretary
Ms. C Clayton
Company number
00729888
Registered office
West Berkshire Golf Course
Chaddleworth
Newbury
Berkshire
United Kingdom
RG20 7DU
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
BOURNEBRIDGE GOLF CLUB LIMITED
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,556,462
1,566,568
Current assets
Stocks
25,911
36,824
Debtors
4
7,300
-
0
Cash at bank and in hand
36,443
-
0
69,654
36,824
Creditors: amounts falling due within one year
5
(378,834)
(427,370)
Net current liabilities
(309,180)
(390,546)
Total assets less current liabilities
1,247,282
1,176,022
Provisions for liabilities
(1,995)
(3,257)
Net assets
1,245,287
1,172,765
Capital and reserves
Called up share capital
6
100,000
100,000
Fair value reserve
927,466
927,466
Profit and loss reserves
217,821
145,299
Total equity
1,245,287
1,172,765
BOURNEBRIDGE GOLF CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 19 August 2025 and are signed on its behalf by:
Mr. L Witham
Director
Company Registration No. 00729888
The notes on pages 4 to 7 form part of these financial statements
BOURNEBRIDGE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
1
Accounting policies
Company information

Bournebridge Golf Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is West Berkshire Golf Course, Chaddleworth, Newbury, Berkshire, United Kingdom, RG20 7DU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
2% straight line
Freehold land
No depreciation
Improvements to property
4% straight line
Fixtures & fittings
20%/33% reducing balance
Course equipment
25% reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BOURNEBRIDGE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

BOURNEBRIDGE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
2
Employees
2025
2024
Number
Number
Total
11
13
3
Tangible fixed assets
Freehold property
Fixtures & fittings
Course equipment
Improvements to property
Total
£
£
£
£
£
Cost
At 1 June 2024 and 31 May 2025
1,621,122
118,763
191,015
74,965
2,005,865
Depreciation and impairment
At 1 June 2024
90,395
116,249
167,909
64,744
439,297
Depreciation charged in the year
2,851
1,262
2,994
2,999
10,106
At 31 May 2025
93,246
117,511
170,903
67,743
449,403
Carrying amount
At 31 May 2025
1,527,876
1,252
20,112
7,222
1,556,462
At 31 May 2024
1,530,727
2,514
23,106
10,221
1,566,568
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
500
-
0
Prepayments and accrued income
6,800
-
0
7,300
-
0
BOURNEBRIDGE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank overdraft
-
0
97,680
Trade creditors
22,497
9,541
Other taxation and social security
58,081
29,725
Other creditors
289,736
276,928
Accruals and deferred income
8,520
13,496
378,834
427,370
The following liabilities disclosed under creditors falling due within one year are secured:
2025
2024
£
£
Bank loans and overdrafts
-
0
97,680
-
97,680

The bank loans and overdrafts are secured by fixed and floating charges against the assets of the company.

6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100,000 Ordinary shares of £1 each
100,000
100,000
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