IRIS Accounts Production v25.1.3.33 12475798 Board of Directors 1.4.24 31.3.25 31.3.25 28.10.25 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12475798 2024-03-31 12475798 2025-03-31 12475798 2024-04-01 2025-03-31 12475798 2023-03-31 12475798 2023-04-01 2024-03-31 12475798 2024-03-31 12475798 ns15:EnglandWales 2024-04-01 2025-03-31 12475798 ns14:PoundSterling 2024-04-01 2025-03-31 12475798 ns10:Director1 2024-04-01 2025-03-31 12475798 ns10:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 12475798 ns10:SmallEntities 2024-04-01 2025-03-31 12475798 ns10:Audited 2024-04-01 2025-03-31 12475798 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 12475798 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12475798 ns10:FullAccounts 2024-04-01 2025-03-31 12475798 ns10:EntityHasNeverTraded 2024-04-01 2025-03-31 12475798 ns10:Director2 2024-04-01 2025-03-31 12475798 ns10:Director5 2024-04-01 2025-03-31 12475798 ns10:Director6 2024-04-01 2025-03-31 12475798 ns10:Director7 2024-04-01 2025-03-31 12475798 ns10:Director8 2024-04-01 2025-03-31 12475798 ns10:Director9 2024-04-01 2025-03-31 12475798 ns10:CompanySecretary1 2024-04-01 2025-03-31 12475798 ns10:RegisteredOffice 2024-04-01 2025-03-31 12475798 ns5:CurrentFinancialInstruments 2025-03-31 12475798 ns5:CurrentFinancialInstruments 2024-03-31 12475798 ns5:Non-currentFinancialInstruments 2025-03-31 12475798 ns5:Non-currentFinancialInstruments 2024-03-31 12475798 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 12475798 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 12475798 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 12475798 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 12475798 ns5:LandBuildings 2024-04-01 2025-03-31 12475798 ns5:PlantMachinery 2024-04-01 2025-03-31 12475798 ns5:LandBuildings 2024-03-31 12475798 ns5:PlantMachinery 2024-03-31 12475798 ns5:LandBuildings 2025-03-31 12475798 ns5:PlantMachinery 2025-03-31 12475798 ns5:LandBuildings 2024-03-31 12475798 ns5:PlantMachinery 2024-03-31 12475798 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 12475798 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 12475798 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-03-31 12475798 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-03-31 12475798 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 12475798 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 12475798 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 12475798 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 12475798 ns5:FinanceLeases ns5:BetweenOneFiveYears 2025-03-31 12475798 ns5:FinanceLeases ns5:BetweenOneFiveYears 2024-03-31 12475798 ns5:FinanceLeases 2025-03-31 12475798 ns5:FinanceLeases 2024-03-31 12475798 ns5:WithinOneYear 2025-03-31 12475798 ns5:WithinOneYear 2024-03-31 12475798 ns5:BetweenOneFiveYears 2025-03-31 12475798 ns5:BetweenOneFiveYears 2024-03-31 12475798 ns5:MoreThanFiveYears 2025-03-31 12475798 ns5:MoreThanFiveYears 2024-03-31 12475798 ns5:AllPeriods 2025-03-31 12475798 ns5:AllPeriods 2024-03-31

REGISTERED NUMBER: 12475798 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| HENDON GOLF CLUB LTD |

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HENDON GOLF CLUB LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | A H D Hoffbrand

| N J Brown

| C A D'Cunha

| J Parvardin

| J Patani

| P Shah

| R W Gillespie

| SECRETARY: | J R G Titmas

| REGISTERED OFFICE: | Hendon Golf Club

| Ashley Walk

| Devonshire Road

| London

| NW7 1DG

| REGISTERED NUMBER: | 12475798 (England and Wales)

| AUDITORS: | Collards

| Chartered Accountants

| Statutory Auditor

| 5-9 Eden Street

| Kingston-upon-Thames

| Surrey

| KT1 1BQ

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 293,310 |  | 360,051 |  |

CURRENT ASSETS

Stocks | 15,854 |  | 14,443 |  |

Debtors | 5 | 39,034 |  | 18,173 |  |

Cash at bank | 316,826 |  | 354,910 |  |

371,714 |  | 387,526 |  |

CREDITORS

Amounts falling due within one year | 6 | 426,581 |  | 549,819 |  |

NET CURRENT LIABILITIES | (54,867 | ) | (162,293 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 238,443 |  | 197,758 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 17,141 |  | 27,425 |  |

NET ASSETS | 221,302 |  | 170,333 |  |

RESERVES

Other reserves | 197,369 |  | 197,369 |  |

Income and expenditure account | 23,933 |  | (27,036 | ) |

221,302 |  | 170,333 |  |

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 28 October 2025 and were signed on its behalf by:

N J Brown - Director

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Hendon Golf Club Ltd 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.

| Significant judgements and estimates

| The preparation of the financial statements requires the company to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Tangible fixed assets represents a significant element of the balance sheet. Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values may vary depending on a number of factors.

| Turnover

| Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed

| Subscription income is recognised evenly over the membership period with any amounts received in the current financial year that related to the following financial year treated as deferred income.

| Revenue grants are recognised using the accrual model and are therefore recognised as income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Revenue grants are measured at fair value, being the amount of cash receivable.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | 20% on cost and 10% on cost

| Plant and machinery etc | - | 20% on cost and 15% 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 is excluded under the mutual trading rules for members clubs.

| 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.

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Finance lease and easing commitments

| Plant and equipment acquired under finance leases contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Finance lease and easing commitments

| Plant and equipment acquired under finance leases contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 39 (2024 - 34 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 184,341 |  | 356,905 |  | 541,246 |  |

| Additions | 23,904 |  | - |  | 23,904 |  |

| Disposals | (14,778 | ) | - |  | (14,778 | ) |

| At 31 March 2025 | 193,467 |  | 356,905 |  | 550,372 |  |

| DEPRECIATION

| At 1 April 2024 | 34,201 |  | 146,994 |  | 181,195 |  |

| Charge for year | 31,865 |  | 58,780 |  | 90,645 |  |

| Eliminated on disposal | (14,778 | ) | - |  | (14,778 | ) |

| At 31 March 2025 | 51,288 |  | 205,774 |  | 257,062 |  |

| NET BOOK VALUE

| At 31 March 2025 | 142,179 |  | 151,131 |  | 293,310 |  |

| At 31 March 2024 | 150,140 |  | 209,911 |  | 360,051 |  |

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 59,950 |  |

| DEPRECIATION

| At 1 April 2024 | 8,992 |  |

| Charge for year | 8,992 |  |

| At 31 March 2025 | 17,984 |  |

| NET BOOK VALUE

| At 31 March 2025 | 41,966 |  |

| At 31 March 2024 | 50,958 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 5,930 |  | 8,067 |  |

| Other debtors | 33,104 |  | 10,106 |  |

39,034 |  | 18,173 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Finance leases (see note 8) | 10,284 |  | 10,284 |  |

| Trade creditors | 104,155 |  | 39,105 |  |

| Taxation and social security | 34,615 |  | 27,293 |  |

| Other creditors | 277,527 |  | 473,137 |  |

426,581 |  | 549,819 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Finance leases (see note 8) | 17,141 |  | 27,425 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Finance leases |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 10,284 |  | 10,284 |  |

| Between one and five years | 17,141 |  | 27,425 |  |

27,425 |  | 37,709 |  |

| HENDON GOLF CLUB LTD (REGISTERED NUMBER: 12475798) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | LEASING AGREEMENTS - continued

| Non-cancellable operating | leases |

2025 | 2024 |

£ | £ |

| Within one year | 1,957 |  | 11,760 |  |

| Between one and five years | 143,819 |  | 50,503 |  |

| In more than five years | 605,000 |  | 610,000 |  |

750,776 |  | 672,263 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Jonathan Charles Addison (Senior Statutory Auditor)

| for and on behalf of Collards

10. | RELATED PARTY DISCLOSURES

| During the year the company charged Hendon Golf Club 1903 Ltd £4,266 (2024: £3,690) for management fees and was charged £5,000 (2024:£5,000) for rent.