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Registered number: 00516075
Lee Park Golf Club Limited(The)
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sue Matthews & Co Ltd
ICAEW
Unit 4 Hurricane Drive
Hurricane Business Park
Liverpool
Merseyside
L24 8RL
Lee Park Golf Club Limited(The)
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Lee Park Golf Club Limited(The)
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00516075

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 405,626 |  | 426,539
|  |  | 405,626 |  | 426,539
CURRENT ASSETS
Stocks | 5 | 6,035 |  | 4,634 |
Debtors | 6 | 32,111 |  | 7,461 |
Cash at bank and in hand |  | 406,914 |  | 326,842 |
|  | 445,060 |  | 338,937 |
Creditors: Amounts Falling Due Within One Year | 7 | (264,869 ) |  | (236,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,191 |  | 102,717
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 585,817 |  | 529,256
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (4,167 )
NET ASSETS |  |  | 585,817 |  | 525,089
CAPITAL AND RESERVES
Called up share capital | 9 |  | 84,758 |  | 84,143
Revaluation reserve | 11 |  | 128,165 |  | 128,165
Capital redemption reserve |  |  | 6,527 |  | 6,527
Profit and Loss Account |  |  | 366,367 |  | 306,254
SHAREHOLDERS' FUNDS |  |  | 585,817 |  | 525,089

Page 1
Page 2
Lee Park Golf Club Limited(The)
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Paul Yoh Director
25/04/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Lee Park Golf Club Limited(The)
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Lee Park Golf Club Limited(The) is a private company, limited by shares, incorporated in England & Wales, registered number 00516075 . The registered office is Childwall Valley Road, Liverpool, L27 3YA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Club House | not provided
Club House Alterations | 5% on reducing balance
Club House & Kitchen Equipment | 20% on reducing balance
Machinery & Tools | 20% on reducing balance
Course Construction | 5% on reducing balance
Trophies | not provided

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds (net of any VAT) and the carrying value of the assets, and is credited or charged to profit or loss in the period of disposal.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Lee Park Golf Club Limited(The)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 21)
21 21
4. Tangible Assets

| Land & Property
--- | ---
| Club House | Club House Alterations | Club House & Kitchen Equipment | Machinery & Tools
| £ | £ | £ | £
Cost
As at 1 January 2025 | 13,176 | 516,911 | 159,066 | 220,140
Additions | - | - | 5,910 | -
Disposals | - | - | (300 ) | (93,456 )
As at 31 December 2025 | 13,176 | 516,911 | 164,676 | 126,684
Depreciation
As at 1 January 2025 | - | 383,900 | 122,522 | 206,977
Provided during the period | - | 6,651 | 8,523 | 1,647
Disposals | - | - | (164 ) | (88,528 )
As at 31 December 2025 | - | 390,551 | 130,881 | 120,096
Net Book Value
As at 31 December 2025 | 13,176 | 126,360 | 33,795 | 6,588
As at 1 January 2025 | 13,176 | 133,011 | 36,544 | 13,163

Page 4
Page 5
Lee Park Golf Club Limited(The)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| Course Construction | Trophies | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 344,948 | 131,893 | 1,386,134
Additions | - | - | 5,910
Disposals | - | - | (93,756 )
As at 31 December 2025 | 344,948 | 131,893 | 1,298,288
Depreciation
As at 1 January 2025 | 246,196 | - | 959,595
Provided during the period | 4,938 | - | 21,759
Disposals | - | - | (88,692 )
As at 31 December 2025 | 251,134 | - | 892,662
Net Book Value
As at 31 December 2025 | 93,814 | 131,893 | 405,626
As at 1 January 2025 | 98,752 | 131,893 | 426,539

Trophies were revalued by an independent valuer on 18 June 2022.
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,035 |  | 4,634

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 350 |  | 245
Other debtors | 31,761 |  | 7,216
| 32,111 |  | 7,461

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,058 |  | 22,169
Bank loans and overdrafts | 4,167 |  | 10,000
Other loans | - |  | 20,000
Other creditors | 229,239 |  | 176,697
Taxation and social security | 11,405 |  | 7,354
| 264,869 |  | 236,220

Included in other creditors are subscriptions received in advance from members amounting to £197,817 (2024 £153,156).
Page 5
Page 6
Lee Park Golf Club Limited(The)
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,167

9. Share Capital
Foundation shares have been issued as follows:
To 23rd March 1973 53,212
24th March 1973 to 30 March 1989 19,944
1st April 1989 to 31st December 2018 6,764
1st January 2019 to 31st December 2019 175
1st January 2022 to 31st December 2022 640
1st January 2024 to 31st December 2024 70
1st January 2025 to 31st December 2025 483
---------
Total Foundation shares £81,288
=====
In the event of a winding up of the company, for the purposes of distribution of the company, any foundation share issued before 23rd March 1973 shall be deemed to have a nominal value ten times that of any foundation share issued after 30th March 1989: any foundation share issued after 23rd March 1973 but before 30th March 1989, shall be deemed to have a nominal value five times that of any foundation share issued after 30th March 1989.
Total shares are as follows:
Foundation shares 81,288
Members share at start of year 3,338
Members shares movement in year 132
--------
£84,758
=====
10. Contingent Liabilities
There is a contigent liability of £10,000 for FOBS and Swipe Card monies received, repayable to members only in the event of the company winding up.
11. Reserves

| Revaluation reserve | Capital Redemption | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 128,165 | 6,527 | 306,254
Profit for the year and total comprehensive income | - | - | 60,113
As at 31 December 2025 | 128,165 | 6,527 | 366,367

Page 6