Company registration number 01625385 (England and Wales)
BIRCHWOOD GOLF CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
BIRCHWOOD GOLF CLUB LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BIRCHWOOD GOLF CLUB LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,274,687
1,320,792
Current assets
Stocks
4,810
5,644
Debtors
4
140,399
158,222
Cash at bank and in hand
234,664
333,824
379,873
497,690
Creditors: amounts falling due within one year
5
(547,171)
(590,796)
Net current liabilities
(167,298)
(93,106)
Total assets less current liabilities
1,107,389
1,227,686
Creditors: amounts falling due after more than one year
6
(527,201)
(597,987)
Net assets
580,188
629,699
Capital and reserves
Called up share capital
365
365
Profit and loss reserves
579,823
629,334
Total equity
580,188
629,699

The notes on pages 3 to 6 form part of these financial statements.

BIRCHWOOD GOLF CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 December 2025 and are signed on its behalf by:
S Wilkinson
Director
Company registration number 01625385 (England and Wales)
BIRCHWOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Birchwood Golf Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kelvin Close, Birchwood, Warrington, Cheshire, United Kingdom, WA3 7PB.

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

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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:

Freehold land and buildings
1.25-5% Straight line
Plant and machinery
20-50% Straight line
Fixtures, fittings and equipment
20-33% Straight line / reducing balance

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.

BIRCHWOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.4
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.

1.5
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.

1.6
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.

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.

BIRCHWOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.7
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.

1.8
Leases
As lessee

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.

2
Employees

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

2025
2024
Number
Number
Total
10
9
3
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
£
Cost
At 1 July 2024
1,361,601
671,100
343,791
2,376,492
Additions
37,628
22,308
11,069
71,005
At 30 June 2025
1,399,229
693,408
354,860
2,447,497
Depreciation and impairment
At 1 July 2024
358,844
400,628
296,228
1,055,700
Depreciation charged in the year
24,375
81,926
10,809
117,110
At 30 June 2025
383,219
482,554
307,037
1,172,810
Carrying amount
At 30 June 2025
1,016,010
210,854
47,823
1,274,687
At 30 June 2024
1,002,757
270,472
47,563
1,320,792
BIRCHWOOD GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
22,771
72,206
Prepayments and accrued income
117,628
86,016
140,399
158,222
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
18,617
18,741
Trade creditors
31,757
41,162
Amounts owed to group undertakings
101,102
76,412
Taxation and social security
10,742
3,582
Other creditors
384,953
450,899
547,171
590,796
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
386,065
409,999
Other creditors
141,136
187,988
527,201
597,987
2025-06-30 2024-07-01 false false false 04 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity N Davies M McKenna A Pendergast M Shaw A Simpson D Smyth A Stokes I Walker G Wilkinson S Wilkinson B Wilson Mr N McGinty 01625385 2024-07-01 2025-06-30 01625385 2025-06-30 01625385 2024-06-30 01625385 core:LandBuildings core:OwnedOrFreeholdAssets 2025-06-30 01625385 core:PlantMachinery 2025-06-30 01625385 core:FurnitureFittings 2025-06-30 01625385 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 01625385 core:PlantMachinery 2024-06-30 01625385 core:FurnitureFittings 2024-06-30 01625385 core:WithinOneYear 2025-06-30 01625385 core:WithinOneYear 2024-06-30 01625385 core:AfterOneYear 2025-06-30 01625385 core:AfterOneYear 2024-06-30 01625385 core:CurrentFinancialInstruments 2025-06-30 01625385 core:CurrentFinancialInstruments 2024-06-30 01625385 core:Non-currentFinancialInstruments 2025-06-30 01625385 core:Non-currentFinancialInstruments 2024-06-30 01625385 core:ShareCapital 2025-06-30 01625385 core:ShareCapital 2024-06-30 01625385 core:RetainedEarningsAccumulatedLosses 2025-06-30 01625385 core:RetainedEarningsAccumulatedLosses 2024-06-30 01625385 bus:Director10 2024-07-01 2025-06-30 01625385 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01625385 core:PlantMachinery 2024-07-01 2025-06-30 01625385 core:FurnitureFittings 2024-07-01 2025-06-30 01625385 2023-07-01 2024-06-30 01625385 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-30 01625385 core:PlantMachinery 2024-06-30 01625385 core:FurnitureFittings 2024-06-30 01625385 2024-06-30 01625385 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01625385 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01625385 bus:FRS102 2024-07-01 2025-06-30 01625385 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 01625385 bus:Director1 2024-07-01 2025-06-30 01625385 bus:Director2 2024-07-01 2025-06-30 01625385 bus:Director3 2024-07-01 2025-06-30 01625385 bus:Director4 2024-07-01 2025-06-30 01625385 bus:Director5 2024-07-01 2025-06-30 01625385 bus:Director6 2024-07-01 2025-06-30 01625385 bus:Director7 2024-07-01 2025-06-30 01625385 bus:Director8 2024-07-01 2025-06-30 01625385 bus:Director9 2024-07-01 2025-06-30 01625385 bus:Director11 2024-07-01 2025-06-30 01625385 bus:Director12 2024-07-01 2025-06-30 01625385 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP