Company registration number 00612872 (England and Wales)
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
2,775,134
2,774,485
Investments
6
1
-
0
2,775,135
2,774,485
Current assets
Stocks
15,119
14,680
Debtors
7
940,519
808,287
Cash at bank and in hand
713
6,004
956,351
828,971
Creditors: amounts falling due within one year
8
(1,861,274)
(1,856,790)
Net current liabilities
(904,923)
(1,027,819)
Total assets less current liabilities
1,870,212
1,746,666
Creditors: amounts falling due after more than one year
10
(515,505)
(379,912)
Provisions for liabilities
11
(24,332)
(41,380)
Net assets
1,330,375
1,325,374
Capital and reserves
Called up share capital
12
6
6
Share premium account
329,203
329,203
Revaluation reserve
13
1,280,397
1,280,397
Capital redemption reserve
25,681
25,681
Other reserves
124,674
124,674
Profit and loss reserves
(429,586)
(434,587)
Total equity
1,330,375
1,325,374
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

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

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

The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
A M Sciama
Director
Company registration number 00612872 (England and Wales)
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Dunham Forest Golf and Country Club Limited is a limited company, limited by shares and domiciled and incorporated in England and Wales. The registered office is Oldfield Lane, Altrincham, Cheshire, WA14 4TY.

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 £.

The financial statements have been prepared on the historical cost convention modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The directors have reviewed the funding requirements and prepared cashflow forecasts for 12 months from signing of the financial statements. In response to this, post year end, the company has received an extension to their banking facility. As a result, the directors’ assessment that the accounts are prepared under the going concern basis of accounting is deemed appropriate.true

1.3
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company's most significant income stream comes from membership subscriptions which are invoiced annually with members paying monthly over the 12 month period. Any income relating to the next financial year is deferred at the balance sheet date.

Income relating to padel, green fees and clubhouse hire is recognised in the period in which the visit or event takes place.

1.4
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 land and buildings
None
Long leasehold property
Straight line over the life of the lease
Plant and machinery
10% - 33.33% per annum straight line
House and course improvements
4% - 20% per annum straight line
Greenkeeper's accomodation
2% per annum straight line
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -

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.

1.5
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
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.

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at cost less impairment. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

The pension costs charged in the financial statements represent the contribution payable by the company during the year.

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
41
41
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
(17,048)
(51,137)
5
Tangible fixed assets
Freehold land and buildings
Long leasehold property
Plant and machinery
House and course improvements
Greenkeeper's accomodation
Total
£
£
£
£
£
£
Cost or valuation
At 1 April 2024
1,850,000
186,861
693,957
1,252,696
255,021
4,238,535
Additions
-
0
-
0
41,876
191,222
-
0
233,098
Disposals
-
0
-
0
(9,150)
-
0
-
0
(9,150)
At 31 March 2025
1,850,000
186,861
726,683
1,443,918
255,021
4,462,483
Depreciation and impairment
At 1 April 2024
-
0
186,861
398,229
791,445
87,515
1,464,050
Depreciation charged in the year
-
0
-
0
115,930
108,681
5,224
229,835
Eliminated in respect of disposals
-
0
-
0
(6,536)
-
0
-
0
(6,536)
At 31 March 2025
-
0
186,861
507,623
900,126
92,739
1,687,349
Carrying amount
At 31 March 2025
1,850,000
-
0
219,060
543,792
162,282
2,775,134
At 31 March 2024
1,850,000
-
0
295,728
461,251
167,506
2,774,485

Deferred tax has been provided for on the revaluation of Land & Buildings. Movement in Revaluation Reserve is disclosed in Statement Of Comprehensive Income.

The Freehold Land and Buildings forming part of the Golf Club were valued by RCS Chartered Surveyors in July 2020 at £1,850,000. The valuation was carried out on a market value basis.

Land and buildings are carried at valuation. If land and buildings were measured using the cost model, the carrying amounts would have been approximately £414,218 (202 4 - £414,218), being cost £414,218 (202 4 - £414,218) and depreciation £nil (202 4 - £nil). The directors consider it appropriate not to depreciate revalued land and buildings.

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
-
Additions
1
At 31 March 2025
1
Carrying amount
At 31 March 2025
1
At 31 March 2024
-
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
878,265
774,722
Other debtors
62,254
33,565
940,519
808,287

Included within other debtors are prepayments and accrued income of £61,774 (2024: £33,565).

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9
206,926
270,868
Obligations under finance leases
40,935
73,569
Trade creditors
103,363
82,801
Amounts owed to group undertakings
1
-
0
Corporation tax
2
2
Other taxation and social security
58,884
63,928
Other creditors
1,406,971
1,310,281
Accruals
44,192
55,341
1,861,274
1,856,790

Obligations under finance leases are secured on the assets they relate to.

Included within other creditors balance is deferred income of £1,101,543 (2024: £1,054,787).

9
Loans and overdrafts
2025
2024
£
£
Bank loans
254,139
349,751
Bank overdrafts
108,023
175,780
362,162
525,531
Payable within one year
206,926
270,868
Payable after one year
155,236
254,663

The bank facilities are secured by way of a debenture including fixed charge over all freehold and leasehold property. Net obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

T he company has a loan facility with a limit of £500,000 of which £479,627 has been drawn down to date. During the period, a total of £nil (202 4 - £nil) had been drawn down under this facility and an amount of £195,816 (202 4 - £241,418) was outstanding at the balance sheet date. The loan is repayable over 10 years with monthly repayments of £5,277. Interest is charged at 3% over base rate.

During the 2020 year, the company received a loan totalling £250,000 which falls under the Coronavirus Business Interruption Loan Scheme. At the balance sheet date, £58,323 (202 4 - £108,333) remained outstanding. The loan is secured by way of a fixed charge over all freehold and leasehold property.

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
10
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
9
155,236
254,663
Obligations under finance leases
41,196
61,249
Other creditors
319,073
64,000
515,505
379,912
11
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
24,332
41,380
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
12
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
535 of 1p each
5
5
Preference share capital
Issued and fully paid
10 Preferred Shares of 10p each
1
1
Total equity share capital
6
6

The ordinary shares and the redeemable shar e are to be treated as one class in respect of rights to dividends and on a return of the assets on liquidation. The preferred shares carry no voting rights. In the event of a return of assets on a liquidation the preferred shares are to be repaid first.

Each member of the golf club is issued an Ordinary A share of £0.01 at par value when they join. At the balance sheet date there were 5 35 (20 2 4 - 5 30) s hares in issue.

The redeemable shares are redeemable by the company at par, after certain conditions concerning club membership have been satisfied.

13
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
1,280,397
1,280,397
14
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
332,401
426,962
15
Control

The directors consider there to be no ultimate controlling party of the company.

DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
16
Related party transactions

The following amounts were outstanding at the reporting end date:

During the year, members of the club provided loans to assist with the club’s cashflow requirements. At the year end, amounts owed to members totalled £481,201 (2024: £230,730), of which £199,201 (2024: £166,730) is repayable within one year and £282,000 (2024: £64,000) is repayable after more than one year. Interest of £21,208 (2024: £150) was charged on these loans during the year. The loans are unsecured.

17
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

The senior statutory auditor was Emma Ball.
The auditor was Alexander & Co LLP.
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