Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 12 2024-01-01 false No description of principal activity 19 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01270039 2024-01-01 2024-12-31 01270039 2023-01-01 2023-12-31 01270039 2024-12-31 01270039 2023-12-31 01270039 1 2024-01-01 2024-12-31 01270039 d:Director4 2024-01-01 2024-12-31 01270039 c:Buildings c:LongLeaseholdAssets 2024-01-01 2024-12-31 01270039 c:Buildings c:LongLeaseholdAssets 2024-12-31 01270039 c:Buildings c:LongLeaseholdAssets 2023-12-31 01270039 c:Buildings c:ShortLeaseholdAssets 2024-01-01 2024-12-31 01270039 c:Buildings c:ShortLeaseholdAssets 2024-12-31 01270039 c:Buildings c:ShortLeaseholdAssets 2023-12-31 01270039 c:PlantMachinery 2024-01-01 2024-12-31 01270039 c:PlantMachinery 2024-12-31 01270039 c:PlantMachinery 2023-12-31 01270039 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01270039 c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01270039 c:CurrentFinancialInstruments 2024-12-31 01270039 c:CurrentFinancialInstruments 2023-12-31 01270039 c:Non-currentFinancialInstruments 2024-12-31 01270039 c:Non-currentFinancialInstruments 2023-12-31 01270039 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 01270039 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 01270039 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 01270039 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 01270039 c:RevaluationReserve 2024-12-31 01270039 c:RevaluationReserve 2023-12-31 01270039 c:RetainedEarningsAccumulatedLosses 2024-12-31 01270039 c:RetainedEarningsAccumulatedLosses 2023-12-31 01270039 c:TaxLossesCarry-forwardsDeferredTax 2024-12-31 01270039 d:FRS102 2024-01-01 2024-12-31 01270039 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01270039 d:FullAccounts 2024-01-01 2024-12-31 01270039 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01270039 c:HirePurchaseContracts c:WithinOneYear 2024-12-31 01270039 c:HirePurchaseContracts c:WithinOneYear 2023-12-31 01270039 c:HirePurchaseContracts c:BetweenOneFiveYears 2024-12-31 01270039 c:HirePurchaseContracts c:BetweenOneFiveYears 2023-12-31 01270039 5 2024-01-01 2024-12-31 01270039 6 2024-01-01 2024-12-31 01270039 c:PlantMachinery c:LeasedAssetsHeldAsLessee 2024-12-31 01270039 c:PlantMachinery c:LeasedAssetsHeldAsLessee 2023-12-31 01270039 c:LeasedAssetsHeldAsLessee 2024-12-31 01270039 c:LeasedAssetsHeldAsLessee 2023-12-31 01270039 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 01270039 WEST MIDDLESEX CLUB LIMITED (THE) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WEST MIDDLESEX CLUB LIMITED (THE) REGISTERED NUMBER: 01270039 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,792,748 |  | 2,531,248
Investments | 5 |  | 2 |  | 2
|  |  | 2,792,750 |  | 2,531,250
Current assets |  |  |  |  |
Stocks | 6 | 17,935 |  | 15,192 |
Debtors: amounts falling due within one year | 7 | 8,336 |  | 8,165 |
Cash at bank and in hand | 8 | 171,921 |  | 229,707 |
|  | 198,192 |  | 253,064 |
Creditors: amounts falling due within one year | 9 | (1,967,568) |  | (1,840,680) |
Net current liabilities |  |  | (1,769,376) |  | (1,587,616)
Total assets less current liabilities |  |  | 1,023,374 |  | 943,634
Creditors: amounts falling due after more than one year | 10 |  | (222,352) |  | (39,049)
Provisions for liabilities |  |  |  |  |
Deferred tax | 13 | (282,509) |  | - |
|  |  | (282,509) |  | -
Net assets |  |  | 518,513 |  | 904,585
Capital and reserves |  |  |  |  |
Revaluation reserve |  |  | 1,130,037 |  | 1,130,037
Profit and loss account |  |  | (611,524) |  | (225,452)
|  |  | 518,513 |  | 904,585
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. Page 1
WEST MIDDLESEX CLUB LIMITED (THE) REGISTERED NUMBER: 01270039 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The Company has opted not to file the statement of income and retained earnings 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:
................................................ T G Walsh
Director
Date: 10 September 2025
The notes on pages 3 to 11 form part of these financial statements. Page 2
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
West Middlesex Club Limited (The) is a private company limited by guarantee without share capital incorporated in England and Wales. The address of the registered office is West Middlesex Golf Club, Greenford Road, Southall, Middlesex, UB1 3EE. The company's principal activity is that of a golf club. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 | Going concern
The accounts have been prepared on a going concern basis as deemed appropriate by the Directors as the loan situation with Greenford Road Limited is coming to a resolution post year end. The loan balance of £1,704,609 held in creditors less than 1 year has been agreed to be waived in principle, but documentation has not yet been signed. Therefore the accounts are prepared on a going concern basis subject to the above being completed post year end.
| 2.3 | 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. Specifically, the company will derive its revenue in the main from the following activities of (i) promotion and encouragement of the game of golf; (ii) from the provision of golfing facilities; and (iii) organisation of competitions and social functions. Page 3
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | 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. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 1% | straight line
|  |  |  | Improvements to leasehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 25% | reducing balance
| 2.9 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | 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.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2023 - 12).
Page 6
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Long-term leasehold property | Improvements to leasehold property | Plant and machinery | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2024 | 2,186,715 | 672,742 | 1,001,968 | 3,861,425
| Additions | - | - | 436,639 | 436,639
| Disposals | - | - | (22,750) | (22,750)
| At 31 December 2024 | 2,186,715 | 672,742 | 1,415,857 | 4,275,314
| Depreciation |  |  |  |
| At 1 January 2024 | 246,184 | 412,414 | 671,579 | 1,330,177
| Charge for the year on owned assets | 25,202 | 13,455 | 123,685 | 162,342
| Disposals | - | - | (9,953) | (9,953)
| At 31 December 2024 | 271,386 | 425,869 | 785,311 | 1,482,566
| Net book value |  |  |  |
| At 31 December 2024 | 1,915,329 | 246,873 | 630,546 | 2,792,748
| At 31 December 2023 | 1,940,531 | 260,328 | 330,389 | 2,531,248
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Plant and machinery | 391,786 | 101,995
|  | 391,786 | 101,995
Page 7
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 2
| At 31 December 2024 | 2
6. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bar and pro-shop closing stock | 17,935 | 15,192
|  | 17,935 | 15,192
Page 8
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 7,879 | 5,832
| Other debtors | - | 1,183
| Prepayments and accrued income | 457 | 1,150
|  | 8,336 | 8,165
8. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 171,921 | 229,707
|  | 171,921 | 229,707
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other loans | 1,704,609 | 1,704,609
| Trade creditors | 23,875 | 3,531
| Amounts owed to group undertakings | 2 | 2
| Other taxation and social security | 24,957 | 4,694
| Obligations under finance lease and hire purchase contracts | 95,148 | 31,834
| Other creditors | 393 | 337
| Accruals and deferred income | 118,584 | 95,673
|  | 1,967,568 | 1,840,680
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 222,352 | 39,049
|  | 222,352 | 39,049
Page 9
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 1,704,609 | 1,704,609
|  | 1,704,609 | 1,704,609
|  | 1,704,609 | 1,704,609
12. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Within one year | 95,148 | 31,834
| Between 1-5 years | 222,352 | 39,049
|  | 317,500 | 70,883
13. | Deferred taxation
|  | 2024
|  | £
| Charged to profit or loss | (282,509)
| At end of year | (282,509)
Page 10
WEST MIDDLESEX CLUB LIMITED (THE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 13.Deferred taxation (continued)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024
|  |  |  |  | £
| Revaluation of long-term leasehold property | (282,509)
|  | (282,509)
14. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,991 (2023: £2,984). Contributions totalling £394 (2023: £336) were payable to the fund at the balance sheet date and are included in creditors.
15. | Contingent assets and liabilities
| With effect from the 2nd April 2001, the company entered into a new 99 year lease of the course and the club premises. One of the terms of the agreement is that the company are obligated to maintain the course throughout the term of the lease in accordance with a management plan.
16. | Post balance sheet events
On the 20th March 2025, West Middlesex Club Limited (The) came to an agreement with the lender of the £1,704,609 loan whereby the lender has agreed to release and discharge West Middlesex Club Limited (The) from all obligations and liabilities associated with the loan. In consideration for this waiver, West Middlesex Club Limited (The) have agreed to adopt and revise the Articles of Association whereby Greenford Road Limited will have the right, if exercised, to override a decision by the Directors or management committee.
Page 11