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Company Registration No. 01816263 (England and Wales)
THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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COMPANY INFORMATION
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Simmons Gainsford Professional Services Limited
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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CONTENTS
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Notes to the Financial Statements
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Aldenham Golf & Country Club Limited for the year ended 31 December 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.
This report is made solely to the Board of Directors of The Aldenham Golf & Country Club Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Aldenham Golf & Country Club Limited and state those matters that we have agreed to state to the Board of Directors of The Aldenham Golf & Country Club Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Aldenham Golf & Country Club Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that The Aldenham Golf & Country Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Aldenham Golf & Country Club Limited. You consider that The Aldenham Golf & Country Club Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or review of the financial statements of The Aldenham Golf & Country Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Simmons Gainsford Professional Services Limited
Chartered Accountants
14th Floor
33 Cavendish Square
London
W1G 0PW
16 September 2025
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
REGISTERED NUMBER:01816263
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BALANCE SHEET
AS AT 31 DECEMBER 2024
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
REGISTERED NUMBER:01816263
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BALANCE SHEET (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 profit and loss account 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 on 16 September 2025.
___________________________
Denis Nolan
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The Aldenham Golf & Country Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is 13 Beaumont Gate Shenley Hill, Radlett, United Kingdom, WD7 7AR.
2.Accounting policies
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Basis of preparation of financial statements
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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.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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Turnover and other income
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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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover from the bar and restaurant is recognised when the transaction takes place.
Turnover from membership subscriptions is recognised evenly over the period of membership. Turnover from green fees and golfing services such as buggy and locker rental is recognised at the time the service is provided. Turnover from room hire and provision of conference facilities is recognised at the time the event takes place.
Rent receivable is recognised in the period to which the rent relates.
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the term of the relevant lease.
The company operates a defined contribution plan for its employees. Payments to defined contribution retirement schemes are charged as an expense as and when they fall due.
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
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Current and deferred taxation
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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 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 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 initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.
Depreciation is provided on the following basis:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Leasehold improvements are amortised over the remaining lease term on a straight-line basis.
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The average monthly number of employees, including directors, during the year was 38 (2023 - 39).
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Amounts owed by group undertakings
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Amounts owed by related undertakings
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Amounts owed by group and related undertakings are unsecured, interest-free and payable on demand.
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Amounts owed to related undertakings
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Other taxation and social security
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Accruals and deferred income
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Amounts owed to group and related undertakings are unsecured, interest-free and repayable on demand.
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Charged to profit or loss
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The provision for deferred taxation is made up as follows:
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Accelerated capital allowances
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Authorised, allotted, called up and fully paid
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100 Ordinary shares of £1 each
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THE ALDENHAM GOLF & COUNTRY CLUB LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
Contributions totalling £741 (2023: £1,045) were payable to the fund at the balance sheet date and are included in creditors.
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Commitments under operating leases
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At 31 December 2024, the company had annual commitments under non-cancellable operating leases over the remaining life of those leases of £40,000 (2023: £40,000).
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Related party transactions
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The company has taken advantage of the exemption available in accordance with Financial Reporting Standard 102, section 33.1A, 'Related Party Disclosures' not to disclose transactions entered and outstanding balances between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
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Regent Office Cleaning Co. Limited is the immediate parent undertaking. The ultimate parent company is Swing City Golf & Leisure Limited.
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