Registration number: 00518466

Sandbach Golf Course Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Sandbach Golf Course Limited

(Registration number: 00518466)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,255	4,340
Investment property	5	1,000,000	1,000,000
		1,003,255	1,004,340
Current assets
Debtors	6	4,035	-
Cash at bank and in hand		1,806	16,462
		5,841	16,462
Creditors: Amounts falling due within one year	7	(4,917)	(3,961)
Net current assets		924	12,501
Net assets		1,004,179	1,016,841
Capital and reserves
Called up share capital		12,500	12,500
Non distributable reserve		902,539	902,539
Retained earnings		89,140	101,802
Shareholders' funds		1,004,179	1,016,841

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025
 

......................................... Mr Paul James Foden Company secretary and director

Sandbach Golf Course Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 48
792 Wilmslow Road
Manchester
M20 6UG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received and receivable in respect of rental income.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sandbach Golf Course Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate
determined annually by the directors. The directors use observable market prices, adjusted if necessary for any
difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in
profit or loss.

No depreciation is provided on the investment properties which is a departure from the requirements of the
Companies Act 2006. In the opinion of the directors these properties are held primarily for their investment
potential and so their current value is of more significance than any measure of consumption and to
depreciate them would not give a true and fair view. The provisions of the FRS102 in respect of investment
properties have therefore been adopted in order to give a true and fair view. If this departure from the act had
not been made, the profit/loss for the year would have been reduced by depreciation.
Page

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Sandbach Golf Course Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	10,597	123	10,720
At 31 March 2025	10,597	123	10,720
Depreciation
At 1 April 2024	6,257	123	6,380
Charge for the year	1,085	-	1,085
At 31 March 2025	7,342	123	7,465
Carrying amount
At 31 March 2025	3,255	-	3,255
At 31 March 2024	4,340	-	4,340

5	Investment properties

	2025 £
At 1 April	1,000,000
At 31 March	1,000,000

The investment property valuations reflect the general conditions of the properties in their present state.

6

Debtors

Current	2025 £	2024 £
Trade debtors	4,035	-
	4,035	-

Sandbach Golf Course Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,149	3,270
Accruals and deferred income	1,768	691
	4,917	3,961