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REGISTERED NUMBER: 00998420 (England and Wales)

| ROMSEY GOLF CLUB LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ROMSEY GOLF CLUB LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | M S Cole

| K M Squibb

| S P Marsh-Collis

| Mrs L Pugh

| M Stevens

| SECRETARY: | M S Cole

| REGISTERED OFFICE: | Romsey Road

| Nursling

| Southampton

| Hampshire

| SO16 0XW

| REGISTERED NUMBER: | 00998420 (England and Wales)

| AUDITORS: | Hopper Williams & Bell Limited

| Statutory Auditor

| Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

BALANCE SHEET

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 295,950 |  | 146,172 |  |

CURRENT ASSETS

Stocks | 16,417 |  | 20,299 |  |

Debtors | 5 | 55,686 |  | 50,037 |  |

Cash at bank and in hand | 315,317 |  | 368,471 |  |

387,420 |  | 438,807 |  |

CREDITORS

Amounts falling due within one year | 6 | (406,165 | ) | (413,898 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (18,745 | ) | 24,909 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 277,205 |  | 171,081 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (160,617 | ) | (21,429 | ) |

PROVISIONS FOR LIABILITIES | (10,045 | ) | (3,446 | ) |

NET ASSETS | 106,543 |  | 146,206 |  |

RESERVES

Income and expenditure account | 106,543 |  | 146,206 |  |

106,543 |  | 146,206 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

M S Cole - Director

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Romsey 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 FRS 102 "The Financial Reporting Standards 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 amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Membership subscriptions, green fee, facility hire, and event income are accounted for on an accruals basis.

| Tangible fixed assets

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

| Leasehold property | - | Straight line over 10 years and Over the length of the lease

| Plant and machinery | - | Straight line over 10 years and Over the length of the lease

| Fixtures and fittings | - | Straight line over 4 years and Over the length of the lease

| 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.

| 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 recognised in the income statement.

| Stocks

| Stocks are valued at the lower of cost and selling price less costs to sell, after making due allowance for obsolete and slow moving items.

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current and deferred taxation assets and liabilities are not discounted.

| Current and deferred 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.

| Financial assets

| 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 assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables 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 financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 27 ) .

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

Leasehold | Plant and | and |

property | machinery | fittings | Totals |

| £ | £ | £ | £

| COST

| At 1 October 2024 | 561,863 |  | 394,522 |  | 173,075 |  | 1,129,460 |  |

| Additions | 9,350 |  | 180,744 |  | - |  | 190,094 |  |

| Disposals | - |  | (48,232 | ) | (3,710 | ) | (51,942 | ) |

| At 30 September 2025 | 571,213 |  | 527,034 |  | 169,365 |  | 1,267,612 |  |

| DEPRECIATION

| At 1 October 2024 | 497,819 |  | 370,946 |  | 114,523 |  | 983,288 |  |

| Charge for year | 11,866 |  | 12,050 |  | 16,400 |  | 40,316 |  |

| Eliminated on disposal | - |  | (48,232 | ) | (3,710 | ) | (51,942 | ) |

| At 30 September 2025 | 509,685 |  | 334,764 |  | 127,213 |  | 971,662 |  |

| NET BOOK VALUE

| At 30 September 2025 | 61,528 |  | 192,270 |  | 42,152 |  | 295,950 |  |

| At 30 September 2024 | 64,044 |  | 23,576 |  | 58,552 |  | 146,172 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 12,828 |  | 15,952 |  |

| Other debtors | 42,858 |  | 34,085 |  |

55,686 |  | 50,037 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 8,772 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 36,149 |  | - |  |

| Trade creditors | 38,022 |  | 32,342 |  |

| Taxation and social security | 22,121 |  | 16,735 |  |

| Other creditors | 301,101 |  | 354,821 |  |

406,165 |  | 413,898 |  |

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | - |  | 9,076 |  |

| Hire purchase contracts (see note 8) | 131,867 |  | - |  |

| Other creditors | 28,750 |  | 12,353 |  |

160,617 |  | 21,429 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 36,149 |  | - |  |

| Between one and five years | 131,867 |  | - |  |

168,016 |  | - |  |

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 40,358 |  | 40,358 |  |

| Between one and five years | 157,783 |  | 159,032 |  |

| In more than five years | 9,777 |  | 48,885 |  |

207,918 |  | 248,275 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Hire purchase contracts | 168,016 |  | - |  |

| Liabilities under hire purchase are secured on the assets to which they relate.

ROMSEY GOLF CLUB LIMITED (REGISTERED NUMBER: 00998420)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| James Flood FCA (Senior Statutory Auditor)

| for and on behalf of Hopper Williams & Bell Limited

11. | CAPITAL

| The company is incorporated as a company limited by guarantee and not having share capital. Every member of the Club undertakes to contribute to the assets in the event of the same being wound up during the time he/she is a member or within one year afterwards, for the payment of debts and liabilities of the Club contracted before the time he/she ceases to be a member, and the cost, charges and expenses of winding up of the same, and for the adjustment of the rights of the contributories amongst themselves, such as may be required not exceeding £10.