Unaudited Financial Statements

for the Year Ended 31 March 2025

for

SDGC Limited

Trading as

The Leatherhead Club

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Dann

P C S Brodnicki

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

14065876 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

6,387,508

6,329,385

CURRENT ASSETS

Debtors

5

60,786

124,363

Cash at bank

213,341

221,320

274,127

345,683

CREDITORS

Amounts falling due within one year

6

529,755

509,081

NET CURRENT LIABILITIES

(255,628

)

(163,398

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,131,880

6,165,987

CREDITORS

Amounts falling due after more than one year

7

7,455,528

7,197,747

NET LIABILITIES

(1,323,648

)

(1,031,760

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(1,323,748

)

(1,031,860

)

SHAREHOLDERS' FUNDS

(1,323,648

)

(1,031,760

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 profit or loss 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

S Dann - Director

1.	STATUTORY INFORMATION

SDGC Limited is a private company, limited by shares , 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.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

5,737,730

528,980

129,355

Additions

-

225,505

-

At 31 March 2025

5,737,730

754,485

129,355

DEPRECIATION

At 1 April 2024

-

79,112

37,428

Charge for year

-

109,988

32,339

At 31 March 2025

-

189,100

69,767

NET BOOK VALUE

At 31 March 2025

5,737,730

565,385

59,588

At 31 March 2024

5,737,730

449,868

91,927

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

54,324

27,319

6,477,708

Additions

2,739

-

228,244

At 31 March 2025

57,063

27,319

6,705,952

DEPRECIATION

At 1 April 2024

19,037

12,746

148,323

Charge for year

18,688

9,106

170,121

At 31 March 2025

37,725

21,852

318,444

NET BOOK VALUE

At 31 March 2025

19,338

5,467

6,387,508

At 31 March 2024

35,287

14,573

6,329,385

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,175

67,484

Other debtors

-

7,294

Prepayments and accrued income

35,611

49,585

60,786

124,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

144,084

132,045

Social security and other taxes

172,777

37,146

VAT

37,231

34,403

Other creditors

75,049

50,049

Accruals and deferred income

63,553

224,345

Accrued expenses

37,061

31,093

529,755

509,081

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans >5 years

2,424,130

2,436,000

Hire purchase contracts

32,390

33,109

Other creditors

2,645,445

2,469,582

Directors' loan accounts

2,353,563

2,259,056

7,455,528

7,197,747

Amounts falling due in more than five years:

Repayable by instalments

Bank loans >5 years

2,424,130

2,436,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

9.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Party is SDGC Holdings Limited.