Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 true 2024-10-01 false No description of principal activity 24 25 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03358228 2024-10-01 2025-09-30 03358228 2023-10-01 2024-09-30 03358228 2025-09-30 03358228 2024-09-30 03358228 c:Director12 2024-10-01 2025-09-30 03358228 d:Buildings 2024-10-01 2025-09-30 03358228 d:Buildings 2025-09-30 03358228 d:Buildings 2024-09-30 03358228 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03358228 d:PlantMachinery 2024-10-01 2025-09-30 03358228 d:PlantMachinery 2025-09-30 03358228 d:PlantMachinery 2024-09-30 03358228 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03358228 d:FurnitureFittings 2024-10-01 2025-09-30 03358228 d:FurnitureFittings 2025-09-30 03358228 d:FurnitureFittings 2024-09-30 03358228 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03358228 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 03358228 d:OtherPropertyPlantEquipment 2025-09-30 03358228 d:OtherPropertyPlantEquipment 2024-09-30 03358228 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03358228 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 03358228 d:CurrentFinancialInstruments 2025-09-30 03358228 d:CurrentFinancialInstruments 2024-09-30 03358228 d:Non-currentFinancialInstruments 2025-09-30 03358228 d:Non-currentFinancialInstruments 2024-09-30 03358228 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 03358228 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03358228 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 03358228 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 03358228 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-09-30 03358228 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 03358228 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 03358228 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 03358228 d:RetainedEarningsAccumulatedLosses 2025-09-30 03358228 d:RetainedEarningsAccumulatedLosses 2024-09-30 03358228 c:FRS102 2024-10-01 2025-09-30 03358228 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03358228 c:FullAccounts 2024-10-01 2025-09-30 03358228 c:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 03358228 d:WithinOneYear 2025-09-30 03358228 d:WithinOneYear 2024-09-30 03358228 d:BetweenOneFiveYears 2025-09-30 03358228 d:BetweenOneFiveYears 2024-09-30 03358228 d:HirePurchaseContracts d:WithinOneYear 2025-09-30 03358228 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 03358228 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-09-30 03358228 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 03358228 2 2024-10-01 2025-09-30 03358228 7 2024-10-01 2025-09-30 03358228 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 03358228 EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 03358228 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,389,400 |  | 2,385,090
|  |  | 2,389,400 |  | 2,385,090
Current assets |  |  |  |  |
Stocks |  | 34,768 |  | 23,050 |
Debtors: amounts falling due within one year | 5 | 22,876 |  | 15,585 |
Cash at bank and in hand |  | 599,366 |  | 345,491 |
|  | 657,010 |  | 384,126 |
Creditors: amounts falling due within one year | 6 | (560,552) |  | (350,871) |
Net current assets |  |  | 96,458 |  | 33,255
Total assets less current liabilities |  |  | 2,485,858 |  | 2,418,345
Creditors: amounts falling due after more than one year | 7 |  | (113,811) |  | (164,525)
Net assets |  |  | 2,372,047 |  | 2,253,820
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 2,372,047 |  | 2,253,820
|  |  | 2,372,047 |  | 2,253,820
Page 1
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 03358228 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr R N Proctor
Director
Date: 2 February 2026
Page 2
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Eaton Golf Club (Norwich) Limited is a private company limited by guarantee and incorporated in England and Wales, registration number 03358228. The registered office is Sunningdale, Newmarket Road, Norwich, NR4 6SF 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The following principal accounting policies have been applied: Page 3
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure. Page 4
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 4%/20%
|  |  |  | Plant & machinery | - | 20%/33.33%
|  |  |  | Fixtures & fittings | - | 25%
|  |  |  | Assets under construction | - | None
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2024 - 25).
Page 6
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Fixtures & fittings | Assets under construction | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2024 | 2,361,530 | 645,062 | 111,765 | - | 3,118,357
| Additions | 11,840 | 73,339 | - | 17,521 | 102,700
| Disposals | - | (184,678) | - | - | (184,678)
| At 30 September 2025 | 2,373,370 | 533,723 | 111,765 | 17,521 | 3,036,379
| Depreciation |  |  |  |  |
| At 1 October 2024 | 196,471 | 430,118 | 106,678 | - | 733,267
| Charge for the year on owned assets | 21,127 | 69,700 | 2,664 | - | 93,491
| Disposals | - | (179,779) | - | - | (179,779)
| At 30 September 2025 | 217,598 | 320,039 | 109,342 | - | 646,979
| Net book value |  |  |  |  |
| At 30 September 2025 | 2,155,772 | 213,684 | 2,423 | 17,521 | 2,389,400
| At 30 September 2024 | 2,165,059 | 214,944 | 5,087 | - | 2,385,090
Page 7
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,386 | 4,344
| Prepayments and accrued income | 19,490 | 11,241
|  | 22,876 | 15,585
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,333 | 58,359
| Trade creditors | 101,163 | 72,619
| Other taxation and social security | 23,769 | 20,354
| Obligations under finance lease and hire purchase contracts | 33,972 | 32,424
| Other creditors | 396,315 | 167,115
|  | 560,552 | 350,871
| The bank loan and obligations under hire purchase and finance lease agreements are secured against the assets they relate to. The bounce back loan is government guaranteed.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,000 | 29,334
| Other creditors | 39,000 | 76,200
| Net obligations under finance leases and hire purchase contracts | 50,811 | 58,991
|  | 113,811 | 164,525
| The bank loan and obligations under hire purchase and finance lease agreements are secured aginst the assets they relate to.
Page 8
EATON GOLF CLUB (NORWICH) LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year | 5,333 | 58,359
| Amounts falling due 2-5 years | 21,333 | 21,334
| Amounts falling due after more than 5 years | 2,667 | 8,000
|  | 29,333 | 87,693
| The bank loan is charged 2.5% and is due to mature on 11th March 2031.
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 33,972 | 32,424
| Between 1-5 years | 50,811 | 58,991
|  | 84,783 | 91,415
10. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 15,549 | 21,482
| Later than 1 year and not later than 5 years | - | 15,549
|  | 15,549 | 37,031
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