Wiltshire Golf Limited 11059181 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is to act as the administrative body for amateur golf in Wiltshire. To provide services and support to Affiliated Clubs. To organise and develop County Teams. To run County championships and competitions. Digita Accounts Production Advanced 6.30.9574.0 true 11059181 2025-01-01 2025-12-31 11059181 2025-12-31 11059181 core:RetainedEarningsAccumulatedLosses 2025-12-31 11059181 core:CurrentFinancialInstruments 2025-12-31 11059181 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11059181 core:OfficeEquipment 2025-12-31 11059181 bus:SmallEntities 2025-01-01 2025-12-31 11059181 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11059181 bus:FilletedAccounts 2025-01-01 2025-12-31 11059181 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11059181 bus:RegisteredOffice 2025-01-01 2025-12-31 11059181 bus:Director13 2025-01-01 2025-12-31 11059181 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 11059181 core:OfficeEquipment 2025-01-01 2025-12-31 11059181 countries:EnglandWales 2025-01-01 2025-12-31 11059181 2024-12-31 11059181 core:OfficeEquipment 2024-12-31 11059181 2024-01-01 2024-12-31 11059181 2024-12-31 11059181 core:RetainedEarningsAccumulatedLosses 2024-12-31 11059181 core:CurrentFinancialInstruments 2024-12-31 11059181 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 11059181

Wiltshire Golf Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Wiltshire Golf Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Wiltshire Golf Limited

(Registration number: 11059181)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks |  | 3,750 | 850
Debtors | 5 | 2,275 | 520
Cash at bank and in hand |  | 141,367 | 147,087
|  | 147,392 | 148,457
Creditors: Amounts falling due within one year | 6 | (65,822) | (63,422)
Net assets |  | 81,570 | 85,035
Reserves |  |  |
Retained earnings |  | 81,570 | 85,035
Surplus |  | 81,570 | 85,035

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 April 2026 and signed on its behalf by:

......................................... Mr R J Hunt Director

Wiltshire Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Shrivenham Road
Highworth
Wiltshire
SN6 7QQ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises income due from the administration and development of amateur golf.
Affiliation fees and development income are apportioned between the financial reporting periods to which they relate.
Competition entry fees are recognised when the competition is run.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | over 3-4 years.

Wiltshire Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

Wiltshire Golf Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 886 | 886
At 31 December 2025 | 886 | 886
Depreciation
At 1 January 2025 | 886 | 886
At 31 December 2025 | 886 | 886
Carrying amount
At 31 December 2025 | - | -

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 2,275 | 520
| 2,275 | 520

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,256 | 1,177
Other creditors | 64,566 | 62,245
| 65,822 | 63,422