REGISTERED NUMBER: 00942941 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Theydon Bois Golf Club Limited

Page

Company information

1

Abridged statement of financial position

2

Notes to the financial statements

4

Directors:

D W Hutton

J M Lunn

D H Bowles

N J Clarke

C D Jones

D P Jones

A E Zoers

Secretary:

J M S Reeder

Registered office:

The Club House

Theydon Road

Epping

Essex

CM16 4EH

Registered number:

00942941 (England and Wales)

Accountants:

Cooper Paul

Abacus House

14-18 Forest Road

Loughton

Essex

IG10 1DX

Fixed assets

Tangible assets

4

729,824

688,578

Current assets

Stocks

15,526

18,078

Debtors

29,935

6,493

Cash at bank

9,938

19,467

55,399

44,038

Creditors

Amounts falling due within one year

(328,380

)

(300,078

)

Net current liabilities

(272,981

)

(256,040

)

Total assets less current liabilities

456,843

432,538

Creditors

Amounts falling due after more than one year

(77,976

)

(55,856

)

Net assets

378,867

376,682

Reserves

Income and expenditure account

378,867

376,682

Members' funds

378,867

376,682

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 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.

All the members have consented to the preparation of an abridged Statement of income and retained earnings and an abridged Statement of financial position for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 21st December 2025 and were signed on its behalf by:

D H Bowles - Director

1.	Statutory information

Theydon Bois 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.

Turnover

Turnover represents monies received from subscriptions, green fees and other golf related items.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

at varying rates on 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

The average number of employees during the year was 14 (2024 - 11 ) .

4.	Tangible fixed assets

Included above are assets held under finance leases with a net book value amounting to £55,128 (2023- £53,575)

5.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

14,327

-

Between one and five years

10,694

-

25,021

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

3,719

6.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

58,444

-

The Club has a £100,000 overdraft facility with HSBC secured on the freehold property of the Club.

7.	Limited by guarantee

The members' liability in the event of liquidation of the Company is limited to a maximum of £1 each which cannot extend beyond one year of cessation of membership.