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Company registration number: 12023502
Westcountry Sporting Club Ltd
Company limited by guarantee
Unaudited filleted financial statements
31 May 2025
Westcountry Sporting Club Ltd
Company limited by guarantee
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Westcountry Sporting Club Ltd
Company limited by guarantee
Directors and other information

| Directors | Mr J Rogers
|  | Mr J Hooper
| Company number | 12023502
| Registered office | Endsleigh
|  | Ivybridge
|  | Plymouth
|  | PL21 9JL
| Accountants | Franklins Accountants LLP
|  | Astor House
|  | 2 Alexandra Road
|  | Mutley Plain
|  | Plymouth
|  | PL4 7JR

Westcountry Sporting Club Ltd
Company limited by guarantee
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 209,606 |  |  |  | 155,011 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 209,606 |  |  |  | 155,011
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | 1,096,388 |  |  |  | 891,169 |  |
Cash at bank and in hand |  |  | 261,679 |  |  |  | 227,704 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,358,067 |  |  |  | 1,118,873 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 1,399,271) |  |  |  | ( 1,152,478) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 41,204) |  |  |  | ( 33,605)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 168,402 |  |  |  | 121,406
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 168,402 |  |  |  | 121,406
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 168,402 |  |  |  | 121,406
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 168,402 |  |  |  | 121,406
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:
Mr J Rogers Mr J Hooper
Director Director
Company registration number: 12023502
Westcountry Sporting Club Ltd
Company limited by guarantee
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by guarantee, registered in England. The address of the registered office is The Gun Room, Endsleigh, Ivybridge, Plymouth, PL21 9JL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue
Club revenue is measured at the fair value of the consideration received or receivable for club membership and member involvement.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | Depreciated over the 8 year lease period |
| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Limited by guarantee
The company is limited by guarantee of members and does not have a share capital. The liability of members is limited to £1.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 27 (2024: 33 ).
6. Tangible assets

|  | Short leasehold property | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 91,231 | 66,298 | 101,074 | 258,603 |  |  |
| Additions | - | 7,761 | 108,258 | 116,019 |  |  |
| Disposals | - | - | ( 2,200) | ( 2,200) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2025 | 91,231 | 74,059 | 207,132 | 372,422 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 37,698 | 21,241 | 44,653 | 103,592 |  |  |
| Charge for the year | 11,404 | 7,923 | 40,860 | 60,187 |  |  |
| Disposals | - | - | ( 963) | ( 963) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2025 | 49,102 | 29,164 | 84,550 | 162,816 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 42,129 | 44,895 | 122,582 | 209,606 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 May 2024 | 53,533 | 45,057 | 56,421 | 155,011 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 864,150 | 635,295
| Other debtors |  | 232,238 | 255,874
|  |  | _______ | _______
|  |  | 1,096,388 | 891,169
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Social security and other taxes |  | 6,205 | 7,198
| Other creditors |  | 1,393,066 | 1,145,280
|  |  | _______ | _______
|  |  | 1,399,271 | 1,152,478
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr J Rogers | ( 16,650) | ( 1,666) | ( 18,316) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr J Rogers | ( 9,272) | ( 7,378) | ( 16,650) |  |  |
|  | _______ | _______ | _______ |  |  |

At the year end the directors have loaned the company £18,315.52, this loan is interest free and repayable in less than one year.
10. Controlling party
The company is controlled by its members and by Mr J Rogers and Mr J Hooper (directors).