Company registration number 10191445 (England and Wales)
NEWTON GREEN GOLF CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
NEWTON GREEN GOLF CLUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
NEWTON GREEN GOLF CLUB LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
474,726
433,892
Current assets
Stocks
8,355
9,212
Debtors
4
33,168
22,027
Cash at bank and in hand
369,224
308,504
410,747
339,743
Creditors: amounts falling due within one year
5
(290,669)
(216,716)
Net current assets
120,078
123,027
Total assets less current liabilities
594,804
556,919
Creditors: amounts falling due after more than one year
6
(39,500)
-
0
Net assets
555,304
556,919
Reserves
Income and expenditure account
555,304
556,919
Total members' funds
555,304
556,919

For the financial year ended 31 December 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 and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 February 2026 and are signed on its behalf by:
Mr O'Brien Hill
Mrs Thurgate
Director
Director
Company registration number 10191445 (England and Wales)
NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Newton Green Golf Club Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Newton Green Golf Club, Newton Green, Sudbury, Suffolk, CO10 0QN.

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
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Income derives primarily from membership fees which are charged on an annual basis. Members can pay in advance and any joining or leaving part way through a membership year are on a prorata basis. Membership rates vary depending on the category of membership taken or applicable.

Other income comprises green fees, bar sales and catering sales all of which are on an arising basis. Sundry income also arises from events, society contests, buggy hire and minor items such as coffee machine sales.

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:

Clubhouse
Not depreciated
Machinery
20% Reducing Balance
Clubhouse furniture
20% Reducing Balance
Green Keepers Shed
10% Straight Line
Driveway
5% Straight Line

The Clubhouse and Golf course are not depreciated as the company considers the assets to be of such a specific type that depreciation or revaluation would be inappropriate to reflect the true nature of the assets values at any given point.

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 surplus or deficit.

NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

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.

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.

1.6
Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
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.

NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
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.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss 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 s 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
16
16
NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Clubhouse
Course construction
Machinery
Clubhouse furniture
Green Keepers Shed
Driveway
Total
£
£
£
£
£
£
£
Cost
At 1 January 2025
210,000
141,077
75,193
82,738
11,531
39,857
560,396
Additions
-
0
-
0
64,604
3,534
-
0
-
0
68,138
Disposals
-
0
-
0
(1,236)
-
0
-
0
-
0
(1,236)
At 31 December 2025
210,000
141,077
138,561
86,272
11,531
39,857
627,298
Depreciation and impairment
At 1 January 2025
-
0
-
0
52,614
54,673
2,775
16,442
126,504
Depreciation charged in the year
-
0
-
0
17,436
6,722
1,153
1,993
27,304
Eliminated in respect of disposals
-
0
-
0
(1,236)
-
0
-
0
-
0
(1,236)
At 31 December 2025
-
0
-
0
68,814
61,395
3,928
18,435
152,572
Carrying amount
At 31 December 2025
210,000
141,077
69,747
24,877
7,603
21,422
474,726
At 31 December 2024
210,000
141,077
22,579
28,065
8,756
23,415
433,892
NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade Debtors
-
0
4,230
Corporation tax recoverable
36
3,308
Other debtors
26,074
8,585
Prepayments and accrued income
7,058
5,904
33,168
22,027
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
11,600
-
0
Other borrowings
-
0
1,983
Trade creditors
10,539
12,623
Taxation and social security
8,467
-
0
Other creditors
241,179
191,773
Accruals and deferred income
18,884
10,337
290,669
216,716
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
39,500
-
0
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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
163,335
254,390
NEWTON GREEN GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Operating lease commitments
(Continued)
- 7 -

The company leases the course partly from an individual on a 125 year lease expiring in 2141 which is accounted for in the commitment disclosed above, and partly from a trust on a variable basis that cannot be quantified going forward due to its variable nature and is therefore not included in the amounts above.

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