Company registration number 0222983 (England and Wales)
UPMINSTER GOLF COMPANY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
UPMINSTER GOLF COMPANY LIMITED
COMPANY INFORMATION
Directors
P Bourne
M Pointing
D A Herrington
P R Allan
M Copping
(Appointed 8 November 2024)
D Holland
(Appointed 8 November 2024)
B Thackeray
(Appointed 8 November 2024)
Secretary
F Rogers
Company number
0222983
Registered office
114 Hall Lane
Upminster
Essex
RM14 1AU
Auditor
Rowland Hall
44-54 Orsett Road
Grays
Essex
RM17 5ED
Business address
114 Hall Lane
Upminster
Essex
RM14 1AU
UPMINSTER GOLF COMPANY LIMITED
CONTENTS
Page
Directors' report
1
Independent auditor's report
2 - 4
Profit and loss account
5
Balance sheet
6 - 7
Statement of changes in equity
8
Notes to the financial statements
9 - 14
UPMINSTER GOLF COMPANY LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Principal activities

The principal activity of the company continued to be that of the provision of a golf course and bowling green with associated facilities within Upminster.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

P Bourne
H Stowers
(Resigned 8 November 2024)
M Pointing
D A Herrington
P R Allan
M Copping
(Appointed 8 November 2024)
D Holland
(Appointed 8 November 2024)
N Tawse
(Appointed 8 November 2024 and resigned 12 June 2025)
B Thackeray
(Appointed 8 November 2024)
Results

The directors are pleased to be able to report a profit for the financial year to 30th June 2025. The positive result for the year reflects our strategy to increase income to the club and carefully manage the cost base without the need for a significant increase in subscriptions. The result for the year was also enhanced by the successful outcome of a complaint made by the directors in relation to a water rates invoice that had been provided for in full in the prior year.

During the year £6,000 in solicitors' fees was incurred dealing with a complaint against the company by a former employee. The complaint was subsequently withdrawn at no additional cost to the company.

Auditor

The auditor, Rowland Hall, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
D Holland
Director
14 October 2025
UPMINSTER GOLF COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF UPMINSTER GOLF COMPANY LIMITED
- 2 -
Opinion

We have audited the financial statements of Upminster Golf Company Limited (the 'company') for the year ended 30 June 2025 which comprise the profit and loss account, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

UPMINSTER GOLF COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF UPMINSTER GOLF COMPANY LIMITED (CONTINUED)
- 3 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

- Obtaining an understanding of the legal and regulatory frameworks applicable to the entity including, but not limited to, the Companies Act 2006, The Financial Reporting Standard 102 and UK Tax Legislation and considering the culture and control environment of the organisation.

- Enquiry of management and those charged with governance around actual and potential litigation and claims..

- Reviewing minutes of meetings of those charged with governance.

- Review of legal costs to ascertain the nature of the costs and possible related non-compliance.

- Performing audit work over the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

UPMINSTER GOLF COMPANY LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF UPMINSTER GOLF COMPANY LIMITED (CONTINUED)
- 4 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Dean Matthew Flood FCCA (Senior Statutory Auditor)
For and on behalf of Rowland Hall, Statutory Auditor
Chartered Certified Accountants
44-54 Orsett Road
Grays
Essex
RM17 5ED
14 October 2025
UPMINSTER GOLF COMPANY LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
2025
2024
Notes
£
£
Turnover
1,752,011
1,554,836
Cost of sales
(958,658)
(1,048,689)
Gross profit
793,353
506,147
Administrative expenses
(662,579)
(724,662)
Other operating income
18,000
-
0
Operating profit/(loss)
148,774
(218,515)
Interest receivable and similar income
17,291
22,834
Interest payable and similar expenses
(2,780)
(5,004)
Profit/(loss) before taxation
163,285
(200,685)
Tax on profit/(loss)
(9,859)
654
Profit/(loss) for the financial year
153,426
(200,031)

The profit and loss account has been prepared on the basis that all operations are continuing operations.

UPMINSTER GOLF COMPANY LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 6 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
887,568
1,029,180
Current assets
Stocks
35,736
31,285
Debtors
5
8,459
26,443
Cash at bank and in hand
839,329
470,103
883,524
527,831
Creditors: amounts falling due within one year
6
(420,914)
(331,395)
Net current assets
462,610
196,436
Total assets less current liabilities
1,350,178
1,225,616
Creditors: amounts falling due after more than one year
7
(2,302)
(31,166)
Net assets
1,347,876
1,194,450
Capital and reserves
Called up share capital
9,539
9,539
Profit and loss reserves
1,338,337
1,184,911
Total equity
1,347,876
1,194,450
UPMINSTER GOLF COMPANY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 7 -

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 14 October 2025 and are signed on its behalf by:
M Pointing
D Holland
Director
Director
Company Registration No. 0222983
UPMINSTER GOLF COMPANY LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 July 2023
9,539
1,384,942
1,394,481
Year ended 30 June 2024:
Loss and total comprehensive income for the year
-
(200,031)
(200,031)
Balance at 30 June 2024
9,539
1,184,911
1,194,450
Year ended 30 June 2025:
Profit and total comprehensive income for the year
-
153,426
153,426
Balance at 30 June 2025
9,539
1,338,337
1,347,876
UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
1
Accounting policies
Company information

Upminster Golf Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 114 Hall Lane, Upminster, Essex, RM14 1AU.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents entrance fees, subscriptions and temporary members' fees excluding value added tax. The Club's subscription year ends on 30th June. Subscriptions are recognised in the year to which they relate. Full credit for entrance fees is taken on admission of a new member.

Turnover also includes bar sales and other income generated from Golf Club facilities which are included as they become receivable or due.

1.3
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:

Land and buildings Freehold
2% on cost
Freehold improvements
10% on cost
Machinery and equipment
20% on cost
Irrigation system
5% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 10 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 11 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.10
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.

UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 12 -
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.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

1.13
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

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 the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 13 -
3
Employees

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

2025
2024
Number
Number
Total
51
42
4
Tangible fixed assets
Land and buildings Freehold
Machinery and equipment
Irrigation system
Total
£
£
£
£
Cost
At 1 July 2024
797,056
1,204,936
633,032
2,635,024
Additions
2,244
1,365
12,103
15,712
At 30 June 2025
799,300
1,206,301
645,135
2,650,736
Depreciation and impairment
At 1 July 2024
450,605
1,048,200
107,039
1,605,844
Depreciation charged in the year
45,944
79,123
32,257
157,324
At 30 June 2025
496,549
1,127,323
139,296
1,763,168
Carrying amount
At 30 June 2025
302,751
78,978
505,839
887,568
At 30 June 2024
346,451
156,736
525,993
1,029,180

Halfway House/ 10th Tee Project

The Halfway House project, which included the 10th tee improvements, was completed in the prior year at a total cost of approximately £165,000 including irrecoverable VAT, of which £149,000 has been capitalised. The total cost includes the cost of internally provided labour which the Directors estimate would have been in the region of £15,000 - £20,000 based on the number of man hours spent.

Heritage assets

Upminster Golf Company owns a number of Cups and Trophies presented to golfers and bowlers in recognition of achievements in specific tournaments and competitions.

These assets were valued for insurance purposes in 2011 with an estimated market value of £152,275. Based on rising commodity prices and cost, it is estimated that the current value of the heritage assets is approximately 20% higher than the 2011 valuation.

Exemptions are available from the detailed requirements of FRS 102 on Heritage Assets for entities adopting FRS 102 1A. The Board have agreed to take advantage of these exemptions and therefore the assets have not been brought onto the balance sheet at 30.06.25.

UPMINSTER GOLF COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 14 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
486
3,550
Other debtors
7,973
20,425
8,459
23,975
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
2,468
Total debtors
8,459
26,443
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Trade creditors
62,229
85,374
Payments received on account
220,841
112,624
Corporation tax
9,859
-
0
Other taxation and social security
36,695
18,047
Other creditors
81,290
105,350
420,914
331,395
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,353
11,573
Other creditors
949
19,593
2,302
31,166
8
Development fund

At 30.06.25 the balance on the development fund account, after payment of prizes, outstanding liabilities and purchase of assets is £13,837.

9
Control

The company is under the control of the Trustees of Upminster Golf Club Trust, who own 78.44% of the issued share capital.

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