Company registration number 00204749 (England and Wales)
Wolstanton Golf Club Limited(The)
Unaudited financial statements
For the year ended 30 September 2025
Wolstanton Golf Club Limited(The)
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
Wolstanton Golf Club Limited(The)
Statement of financial position
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
312,622
328,859
Current assets
Stocks
10,021
23,596
Debtors
4
71,518
8,361
Cash at bank and in hand
196,119
207,475
277,658
239,432
Creditors: amounts falling due within one year
5
(359,617)
(331,594)
Net current liabilities
(81,959)
(92,162)
Total assets less current liabilities
230,663
236,697
Creditors: amounts falling due after more than one year
6
(59,605)
(71,257)
Net assets
171,058
165,440
Capital and reserves
Called up share capital
732
732
Other reserves
8,962
8,962
Profit and loss reserves
161,364
155,746
Total equity
171,058
165,440
Wolstanton Golf Club Limited(The)
Statement of financial position (continued)
As at 30 September 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 December 2025 and are signed on its behalf by:
Mr J Walley
Mr S Ball
Director
Director
Company registration number 00204749 (England and Wales)
Wolstanton Golf Club Limited(The)
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

Wolstanton Golf Club Limited(The) is a private company limited by shares incorporated in England and Wales. The registered office is Dimsdale Old Hall, Hassam Parade, Wolstanton, Newcastle under Lyme, Staffordshire, ST5 9DR.

1.1
Basis of preparation

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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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
2% per annum on cost for buildings and improvements
Plant and equipment
10% per annum on cost
Fixtures and fittings
15%, 20% or 33% per annum on cost
Wolstanton Golf Club Limited(The)
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -

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.

Land is not depreciated.

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).

Recoverable amount is the higher of fair value less costs to sell and value in use.

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.

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 statement of financial position 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.

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.

Wolstanton Golf Club Limited(The)
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, 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
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.

1.9
Retirement benefits

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

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
18
20
Wolstanton Golf Club Limited(The)
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 6 -
3
Tangible fixed assets
Land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 October 2024
578,539
566,964
165,073
1,310,576
Additions
-
0
-
0
6,495
6,495
At 30 September 2025
578,539
566,964
171,568
1,317,071
Depreciation and impairment
At 1 October 2024
300,153
540,623
140,941
981,717
Depreciation charged in the year
10,167
6,318
6,247
22,732
At 30 September 2025
310,320
546,941
147,188
1,004,449
Carrying amount
At 30 September 2025
268,219
20,023
24,380
312,622
At 30 September 2024
278,386
26,341
24,132
328,859

The carrying value of land and buildings includes £6,000 of land that is not depreciated.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
71,518
8,361
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,988
8,324
Trade creditors
292,037
250,928
Taxation and social security
19,108
18,452
Other creditors
38,484
53,890
359,617
331,594
Wolstanton Golf Club Limited(The)
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
59,605
71,257
Creditors which fall due after five years are payable as follows:
Payable by instalments
13,185
19,760
7
Security

The bank loan is secured by a fixed and floating charge over the assets of the company.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
45,461
62,714
9
Capital commitments

Amounts contracted for but not provided in the financial statements:

2025
2024
£
£
Acquisition of tangible fixed assets
17,151
-

The club has advance funded a bunker project to the value of £17,151 and this amount is held in other debtors at the year end. However, the bunkers have not been capitalised at the year end as the board has not accepted these costs are to be borne by the club, and the board have reverted back to the fundraising committee concerned to confirm whether they will cover the shortfall in funds raised to pay for the project.

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