Company registration number 08116879 (England and Wales)
ASTON WOOD GOLF CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ASTON WOOD GOLF CLUB LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ASTON WOOD GOLF CLUB LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
17,500
Tangible assets
4
3,377,389
3,428,743
3,377,389
3,446,243
Current assets
Stocks
31,958
27,399
Debtors
5
47,190
49,889
Cash at bank and in hand
446,266
545,706
525,414
622,994
Creditors: amounts falling due within one year
6
(2,324,307)
(2,712,064)
Net current liabilities
(1,798,893)
(2,089,070)
Total assets less current liabilities
1,578,496
1,357,173
Provisions for liabilities
(31,678)
-
0
Net assets
1,546,818
1,357,173
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
1,546,817
1,357,172
Total equity
1,546,818
1,357,173

The notes on pages 3 to 6 form part of these financial statements.

ASTON WOOD GOLF CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 1 December 2025 and are signed on its behalf by:
Mr C Crawshaw
Director
Company registration number 08116879 (England and Wales)
ASTON WOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Aston Wood Golf Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is Blake Street, Sutton Coldfield, West Midlands, B74 4EU.

1.1
Basis of preparation

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 under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the total value, excluding value added tax, of income from golf golf subscriptions, green fees, bar and catering sales, functions and other sundry items during the year. Turnover is wholly generated within the United Kingdom.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Intangible fixed assets - goodwill

Goodwill is amortised over ten years.

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
2% on cost
Plant and equipment
15% on cost
Fixtures and fittings
15% on Cost
Motor vehicles
15% on cost
1.5
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.

ASTON WOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible asset and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance elements of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

2
Employees

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

2025
2024
Number
Number
Total
35
28
ASTON WOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
200,000
Amortisation and impairment
At 1 April 2024
182,500
Amortisation charged for the year
17,500
At 31 March 2025
200,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
17,500
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
3,785,293
753,056
473,129
47,584
5,059,062
Additions
-
0
61,924
-
0
-
0
61,924
At 31 March 2025
3,785,293
814,980
473,129
47,584
5,120,986
Depreciation and impairment
At 1 April 2024
561,196
588,643
470,963
9,517
1,630,319
Depreciation charged in the year
55,957
49,542
641
7,138
113,278
At 31 March 2025
617,153
638,185
471,604
16,655
1,743,597
Carrying amount
At 31 March 2025
3,168,140
176,795
1,525
30,929
3,377,389
At 31 March 2024
3,224,097
164,413
2,166
38,067
3,428,743
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,494
25,529
Other debtors
42,696
24,360
47,190
49,889
ASTON WOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
269,852
227,440
Corporation tax
87,903
125,885
Other taxation and social security
29,593
30,668
Other creditors
1,936,959
2,328,071
2,324,307
2,712,064

Obligations under finance leases are secured on the relevant assets.

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