REGISTERED NUMBER: 00104118 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

WILPSHIRE GOLF CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J E Shaw

G Shulman

T Phelps

M F Haworth

B Langstreth

A Riley

SECRETARY:

I M Procter

REGISTERED OFFICE:

72 Whalley Road

Wilpshire

Blackburn

Lancashire

BB1 9LF

REGISTERED NUMBER:

00104118 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

355,619

405,986

Investments

5

100

-

355,719

405,986

CURRENT ASSETS

Stocks

-

6,900

Debtors

6

106,333

24,398

Cash at bank and in hand

51,828

162,619

158,161

193,917

CREDITORS

Amounts falling due within one year

7

142,413

212,595

NET CURRENT ASSETS/(LIABILITIES)

15,748

(18,678

)

TOTAL ASSETS LESS CURRENT LIABILITIES

371,467

387,308

CREDITORS

Amounts falling due after more than one year

8

27,750

45,517

NET ASSETS

343,717

341,791

RESERVES

Income and expenditure account

343,717

341,791

343,717

341,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 25th November 2025 and were signed on its behalf by:

M F Haworth - Director

1.	STATUTORY INFORMATION

Wilpshire Golf Club 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.

Preparation of consolidated financial statements

The financial statements contain information about Wilpshire Golf Club Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 each asset over its estimated useful life.

Freehold property

-

1% on cost

Plant and machinery

-

20% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

The leases in relation to significant assets are recognised as a debt and fixed assets. The fixed asset and debt are both depreciated/amortised over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st October 2024

208,871

570,373

463,470

1,242,714

Additions

-

26,928

-

26,928

Disposals

-

(3,832

)

-

(3,832

)

At 30th September 2025

208,871

593,469

463,470

1,265,810

DEPRECIATION

At 1st October 2024

72,238

377,621

386,869

836,728

Charge for year

2,089

49,005

26,200

77,294

Eliminated on disposal

-

(3,831

)

-

(3,831

)

At 30th September 2025

74,327

422,795

413,069

910,191

NET BOOK VALUE

At 30th September 2025

134,544

170,674

50,401

355,619

At 30th September 2024

136,633

192,752

76,601

405,986

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 30th September 2025

100

NET BOOK VALUE

At 30th September 2025

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

1,942

9,539

Amounts owed by group undertakings

90,531

-

Other debtors

13,860

14,859

106,333

24,398

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

6,667

10,000

Trade creditors

23,442

33,127

Taxation and social security

17,405

19,723

Other creditors

94,899

149,745

142,413

212,595

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

6,667

Other creditors

27,750

38,850

27,750

45,517