REGISTERED NUMBER: 12215146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LUTTERWORTH GC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Barnett

J D Benoist

A Cockayne

A Gibbins

C Humprey

SECRETARY:

Ms C Cartlidge

REGISTERED OFFICE:

Lutterworth Golf Club

Rugby Road

Lutterworth

United Kingdom

LE17 4HN

REGISTERED NUMBER:

12215146 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants

25 Station Road

Hinckley

Leicestershire

LE10 1AP

FIXED ASSETS

Tangible assets

4

458,256

367,826

CURRENT ASSETS

Stocks

36,951

18,063

Debtors

5

662,091

635,324

Cash at bank and in hand

315,476

452,538

1,014,518

1,105,925

CREDITORS

Amounts falling due within one year

6

743,296

806,782

NET CURRENT ASSETS

271,222

299,143

TOTAL ASSETS LESS CURRENT LIABILITIES

729,478

666,969

CREDITORS

Amounts falling due after more than one year

7

474,849

380,568

NET ASSETS

254,629

286,401

RESERVES

Income and expenditure account

8

254,629

286,401

254,629

286,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

A Cockayne - Director

1.	STATUTORY INFORMATION

Lutterworth Gc Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on cost and 10% on reducing balance

Fixtures and fittings

-

5% on reducing balance

Irrigation Project

-

5% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Irrigation

machinery

fittings

Project

Totals

£

£

£

£

COST

At 1 September 2024

570,922

223,847

168,205

962,974

Additions

179,570

-

-

179,570

Disposals

(65,317

)

-

-

(65,317

)

At 31 August 2025

685,175

223,847

168,205

1,077,227

DEPRECIATION

At 1 September 2024

412,301

35,175

147,672

595,148

Charge for year

64,944

9,433

3,200

77,577

Eliminated on disposal

(53,754

)

-

-

(53,754

)

At 31 August 2025

423,491

44,608

150,872

618,971

NET BOOK VALUE

At 31 August 2025

261,684

179,239

17,333

458,256

At 31 August 2024

158,621

188,672

20,533

367,826

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,321

-

Amounts owed by group undertakings

565,163

565,163

Other debtors

91,552

53,335

Prepayments

2,055

16,826

662,091

635,324

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,765

10,298

Other loans

14,409

14,409

Hire purchase contracts

51,840

47,071

Trade creditors

59,430

58,063

Social security and other taxes

13,193

10,902

VAT

20,729

8,125

Other creditors

37,630

30,721

SwipeCard balance

28,780

32,154

Accruals and deferred income

508,520

595,039

743,296

806,782

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

8,776

Other loans - 1-2 years

14,409

14,409

Other loans - 2-5 years

43,227

43,227

Other loans more 5yrs instal

261,658

269,079

Hire purchase contracts

155,555

45,077

474,849

380,568

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

261,658

269,079

8.

RESERVES

Income

and

expenditure

account

£

At 1 September 2024

286,401

Deficit for the year

(31,772

)

At 31 August 2025

254,629

9.	RELATED PARTY DISCLOSURES

During the year ended 31 August 2025, goods and services totalling £9,115 (2024: £482) were supplied by the company under normal commercial terms to businesses related to directors of the company.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Lutterworth GC Holdings Limited, a company limited by guarantee whose registered office is Rugby Road, Lutterworth, Leicestershire, LE17 4HN