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Registration number: 09869515

Cradoc Golf Club Trading Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 January 2025

 

Cradoc Golf Club Trading Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Cradoc Golf Club Trading Ltd

Company Information

Directors

Mr N J Morrell

Mr S Williams

Registered office

Cradoc Golf Club
Penoyre Park
Cradoc
Brecon
Powys
LD3 9LP

Bankers

Lloyds Bank
38 High Street
Brecon
Powys
LD3 7AR

Accountants

W J James & Co
Chartered AccountantsBishop House
10 Wheat Street
Brecon
Powys
LD3 7DG

 

Cradoc Golf Club Trading Ltd

(Registration number: 09869515)
Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Current assets

 

Stocks

15,846

13,707

Debtors

4

7,956

3,740

Cash at bank and in hand

 

6,025

7,078

 

29,827

24,525

Creditors: Amounts falling due within one year

5

(29,826)

(24,524)

Net assets

 

1

1

Capital and reserves

 

Called up share capital

6

1

1

Shareholders' funds

 

1

1

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

.........................................
Mr N J Morrell
Director

 

Cradoc Golf Club Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cradoc Golf Club
Penoyre Park
Cradoc
Brecon
Powys
LD3 9LP

These financial statements were authorised for issue by the Board on 30 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:
the amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity; and
specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price.

 

Cradoc Golf Club Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price. Cost is determined using the first-in, first-out (FIFO) method.

Stocks of heating fuel are stated at cost price, and stocks of driving range balls are stated at cost less a deduction to reflect their condition.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.Trade creditors are recognised at the transaction price .

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash received.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4

Debtors

Current

2025
£

2024
£

Trade debtors

7,537

2,034

Prepayments

419

1,706

 

7,956

3,740

 

Cradoc Golf Club Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Trade creditors

 

4,889

12,796

Amounts owed to group undertakings and undertakings in which the company has a participating interest

7

11,029

3,854

Accruals and deferred income

 

4,213

1,319

Other creditors

 

9,695

6,555

 

29,826

24,524

6

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

       

7

Related party transactions

Summary of transactions with parent

The company is a 100% subsidiary of Cradoc Golf Club Ltd. Cradoc Golf Club Ltd pays all wages and salaries for the group, meets all running costs of the golf course and pays all administrative expenses of the group. A recharge of the relevant proportion of these expenses is made on a just and reasonable basis.

The company has Gift Aided its profit for the year to Cradoc Golf Club Ltd, which is a Community Amateur Sports Club.

Any balance due between the companies is interest free and repayable on demand.

Expenditure with and payables to related parties

2025

Parent
£

Rendering of services

191,339

2024

Parent
£

Rendering of services

73,866