Arscott Golf Club Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11411499 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ARSCOTT GOLF CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

R P Buckley

J N Jones

S H Turner

Ms B Parnell

C E Brace

Mrs J Chaff

G J Sadd

REGISTERED OFFICE:

Arscott Golf Club

Arscott

Pontesbury

Shrewsbury

Shropshire

SY5 0XP

REGISTERED NUMBER:

11411499 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

FIXED ASSETS

Tangible assets

5

220,216

194,140

CURRENT ASSETS

Stocks

2,500

Debtors

6

7,185

7,643

Cash at bank and in hand

275,484

234,839

285,169

244,982

CREDITORS

Amounts falling due within one year

7

234,942

174,803

NET CURRENT ASSETS

50,227

70,179

TOTAL ASSETS LESS CURRENT
LIABILITIES

270,443

264,319

CREDITORS

Amounts falling due after more than one year

8

2,890

5,334

NET ASSETS

267,553

258,985

RESERVES

Income and expenditure account

267,553

258,985

267,553

258,985

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

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

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 31 October 2025 and were signed on its behalf by:

J N Jones - Director

1.	STATUTORY INFORMATION

Arscott 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.	STATEMENT OF COMPLIANCE

The 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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost conversation.

The financial statements are for the individual entity only.

The financial statements are presented in sterling (£), rounded to the nearest £1.

Turnover

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

Tangible fixed assets

Tangible fixed assets are stated at historic cost less accumulated depreciation. Cost includes the original purchase price, costs attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery

- 15% on cost

Fixtures and fittings

- 15% on cost

Computer equipment

- 15% 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

The organisation is a registered community amateur sports club and therefore is not subject to corporation tax on any surplus or deficit arisen during the year.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 18 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 August 2024

47,785

270,202

12,966

2,850

333,803

Additions

745

61,487

989

-

63,221

At 31 July 2025

48,530

331,689

13,955

2,850

397,024

DEPRECIATION

At 1 August 2024

-

130,556

6,953

2,154

139,663

Charge for year

-

35,069

1,680

396

37,145

At 31 July 2025

-

165,625

8,633

2,550

176,808

NET BOOK VALUE

At 31 July 2025

48,530

166,064

5,322

300

220,216

At 31 July 2024

47,785

139,646

6,013

696

194,140

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

97

1,380

Prepayments and accrued income

7,088

6,263

7,185

7,643

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

9,942

10,200

Social security and other taxes

3,195

4,343

VAT

8,799

4,393

Other creditors

7,486

4,116

Directors' current accounts

2,833

2,976

Accruals and deferred income

202,687

148,775

234,942

174,803

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Accruals and deferred income

2,890

5,334

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

Within one year

27,000

Between one and five years

54,000

81,000

108,000

10.	RELATED PARTY DISCLOSURES

During the year, the company made purchases from a director totalling £30,514 (2024: £28,583). Included in creditors due within one year is a balance of £2,833 (2024: £2,976) due to a director.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arscott Golf Club Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Arscott Golf Club Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arscott Golf Club Limited and state those matters that we have agreed to state to the Board of Directors of Arscott Golf Club Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arscott Golf Club Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Arscott Golf Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arscott Golf Club Limited. You consider that Arscott Golf Club Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Arscott Golf Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

D.R.E. & Co. Limited

Chartered Accountants

Kingsland House

39 Abbey Foregate

Shrewsbury

Shropshire

SY2 6BL

31 October 2025