The Ham And Petersham Rifle & Pistol Club Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00534725

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

Company Limited by Guarantee

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2024

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

COMPANY LIMITED BY GUARANTEE

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	M R Voles
	A A Barker
	D Sieg
	S Niss
	T Hirst
	A Kalarytis
	J Pilmer
	L Hilger-Ellis
	N J Strickland
	M Van Dalen

Company secretary	Alan Anthony Barker

Registered office	The Range
	Ham Street
	Richmond
	Surrey
	TW10 7RT

Accountants	Wilkins Southworth
	Chartered Certified Accountants
	10-12 High Street
	Barnes
	London
	SW13 9LW

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 December 2024

	2024		2023
Note	£	£	£

FIXED ASSETS

Tangible assets	5		66,791	56,554

CURRENT ASSETS

Stocks		52,246	43,837
Debtors	6	2,722	10,091
Cash at bank and in hand		108,283	91,615
		-----------	-----------
		163,251	145,543

CREDITORS: amounts falling due within one year	7	( 14,054)		( 28,368)
		-----------		-----------
NET CURRENT ASSETS			149,197	117,175
			-----------	-----------
TOTAL ASSETS LESS CURRENT LIABILITIES			215,988	173,729

CREDITORS: amounts falling due after more than one year	8	–	( 11,163)
		-----------	-----------
NET ASSETS		215,988	162,566
		-----------	-----------

CAPITAL AND RESERVES

Profit and loss account	215,988	162,566
	-----------	-----------
MEMBERS FUNDS	215,988	162,566
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 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 financial statements for the year in question in accordance with section 476 ;

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

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 5 November 2025 , and are signed on behalf of the board by:

A A Barker	T Hirst
Director	Director

Company registration number: 00534725

THE HAM AND PETERSHAM RIFLE & PISTOL CLUB LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

1. General information

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is The Range, Ham Street, Richmond, Surrey, TW10 7RT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and buildings	-	10% reducing balance
Plant and machinery	-	20% straight line
Fixtures and fittings	-	25% straight line

	Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

4. Company limited by guarantee

The liability of members is limited and will not exceed £1.00 per member in the event of winding up.

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2024	169,693	57,814	167,174	62,210	456,891
Additions	–	22,943	17,111	–	40,054
	-----------	---------	-----------	---------	-----------
At 31 December 2024	169,693	80,757	184,285	62,210	496,945
	-----------	---------	-----------	---------	-----------
Depreciation
At 1 January 2024	150,759	31,332	167,174	51,072	400,337
Charge for the year	1,643	12,758	4,278	11,138	29,817
	-----------	---------	-----------	---------	-----------
At 31 December 2024	152,402	44,090	171,452	62,210	430,154
	-----------	---------	-----------	---------	-----------
Carrying amount
At 31 December 2024	17,291	36,667	12,833	–	66,791
	-----------	---------	-----------	---------	-----------
At 31 December 2023	18,934	26,482	–	11,138	56,554
	-----------	---------	-----------	---------	-----------

6. Debtors

	2024	2023
	£	£
Trade debtors	2,722	1,949
Other debtors	–	8,142
	--------	---------
	2,722	10,091
	--------	---------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Corporation tax	7,639	6,533
Other creditors	6,415	21,835
	---------	---------
	14,054	28,368
	---------	---------

8. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	–	11,163
	-----	---------