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Registered number: 00861074 GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) COMPANY INFORMATION
DIRECTORS | H Carlisle
| M E Douglas
| J D Fuller (Chairman)
| M How
| S C Spink
| D B Steele
| J Veitch
| S Watson
COMPANY SECRETARY | S C Spink
REGISTERED NUMBER | 00861074
REGISTERED OFFICE | Dodford Lane
| Girton
| Cambridge
| CB3 0QE
ACCOUNTANTS | Lakin Rose Limited
| Chartered Accountants
| Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) REGISTERED NUMBER: 00861074 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 561,845 |  | 541,855
Investments | 5 |  | 1 |  | 1
|  |  | 561,846 |  | 541,856
Current assets |  |  |  |  |
Stocks |  | 20,589 |  | 19,942 |
Debtors: amounts falling due within one year | 6 | 87,777 |  | 111,427 |
Cash at bank and in hand |  | 356,823 |  | 263,219 |
|  | 465,189 |  | 394,588 |
Creditors: amounts falling due within one year | 7 | (462,519) |  | (431,900) |
Net current assets/(liabilities) |  |  | 2,670 |  | (37,312)
Total assets less current liabilities |  |  | 564,516 |  | 504,544
Creditors: amounts falling due after more than one year | 8 |  | (22,191) |  | (25,845)
Net assets |  |  | 542,325 |  | 478,699
Capital and reserves |  |  |  |  |
Other reserves | 9 |  | 30,746 |  | 51,815
Profit and loss account | 9 |  | 511,579 |  | 426,884
|  |  | 542,325 |  | 478,699
Page 1
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) REGISTERED NUMBER: 00861074 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 December 2025.
S C Spink
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | GENERAL INFORMATION
The company is a private company limited by guarantee and is incorporated in England and Wales. The address of its registered office is Dodford Lane, Girton, Cambridge, CB3 0QE. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue from membership subscriptions is recognised over the subscription period to which it relates. All other revenue is recognised as entitlement to consideration arises.
| 2.3 | PENSIONS
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds. Page 3
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. The company is a mutual trading association and its liability to corporation tax is restricted to a charge on profits and earnings from transactions with non-members. The company obtained status as a Community Amateur Sports Club (CASC) from HM Revenue & Customs which provides exemption from tax on various types of income and gains.
| 2.5 | IRRECOVERABLE VAT
Irrecoverable VAT on fixed asset purchases as a result of the operation of a partial exemption VAT scheme is written off to the Profit and Loss account in the year of acquisition. Any amendment to the irrecoverable VAT figure as a result of the annual adjustment under the partial exemption VAT scheme is recognised in the year in which the annual adjustment falls.
| 2.6 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | between 0% and 20% straight line
|  |  |  | Plant and machinery | - | between 2% and 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.7 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | FINANCIAL INSTRUMENTS
The company only enters into basic financal instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 19 (2024 - 19).
Page 5
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | TANGIBLE FIXED ASSETS
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 975,408 | 686,054 | 1,661,462
| Additions | - | 76,380 | 76,380
| Disposals | - | (19,775) | (19,775)
| At 30 June 2025 | 975,408 | 742,659 | 1,718,067
| Depreciation |  |  |
| At 1 July 2024 | 559,476 | 560,131 | 1,119,607
| Charge for the year on owned assets | 23,695 | 32,695 | 56,390
| Disposals | - | (19,775) | (19,775)
| At 30 June 2025 | 583,171 | 573,051 | 1,156,222
| Net book value |  |  |
| At 30 June 2025 | 392,237 | 169,608 | 561,845
| At 30 June 2024 | 415,932 | 125,923 | 541,855
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 1
| At 30 June 2025 | 1
Page 6
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,230 | 2,114
| Amounts owed by group undertakings | 58,273 | 56,991
| Other debtors | 5,658 | 24,212
| Prepayments and accrued income | 21,616 | 28,110
|  | 87,777 | 111,427
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 3,334 | 3,334
| Trade creditors | 33,875 | 35,357
| Other taxation and social security | 11,189 | 11,298
| Other creditors | 28,483 | 22,619
| Accruals and deferred income | 385,638 | 359,292
|  | 462,519 | 431,900
8. | CREDITORS: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 22,191 | 25,845
|  | 22,191 | 25,845
Page 7
GIRTON GOLF CLUB (CAMBRIDGE) LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | RESERVES
Other reserves A proportion of the accumulated profits of the club have been segregated and earmarked for specific purposes as follows – ∙A long standing amount of £25,000 for course projects. ∙The “2023 Fund” monies of £21,069 raised by members for clubhouse refurbishment. These monies have been spent in the year and the fund has been released to the profit and loss account. ∙The unspent balance of £5,746 from the Fred Buck legacy and the Sue and Colin Hill donation, specifically earmarked for an agreed course improvement project.
10. | PENSION COMMITMENTS
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,316 (2024 - £9,347). Contributions totalling £2,271 (2024 - £1,373) were payable to the fund at the balance sheet date.
11. | COMMITMENTS UNDER OPERATING LEASES
| At 30 June 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 20,283 | 13,907
| Later than 1 year and not later than 5 years | 20,283 | 12,708
| Later than 5 years | 31,322 | 36,464
|  | 71,888 | 63,079
Page 8