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Company No: 00579665 (England and Wales)

# SELSEY COUNTRY CLUB LIMITED

### (A COMPANY LIMITED BY GUARANTEE)

### FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

SELSEY COUNTRY CLUB LIMITED

## FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

SELSEY COUNTRY CLUB LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
SELSEY COUNTRY CLUB LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

DIRECTORS | Vanessa Louise Doherty (Resigned 18 October 2025)
| John Joseph Flynn (Appointed 14 June 2025)
| Matthew James Edward Howard
| Loui Jannotti (Appointed 18 October 2025)
| Robert Pickett
| Elaine Susan Rogers
| Julie Sargent

SECRETARY | Sara Jane Daniels

REGISTERED OFFICE | Golf Links Lane
| Selsey
| West Sussex
| PO20 9DR
| United Kingdom

COMPANY NUMBER | 00579665 (England and Wales)

AUDITOR | Bromley Clackett Limited
| Statutory Auditor
| 76 Aldwick Road
| Bognor Regis
| West Sussex
| PO21 2PE

SELSEY COUNTRY CLUB LIMITED

## BALANCE SHEET

AS AT 31 DECEMBER 2025
SELSEY COUNTRY CLUB LIMITED

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 388,126 |  | 394,691
|  | 388,126 |  | 394,691
Current assets |  |  |  |
Stocks |  | 16,766 |  | 15,415
Debtors | 4 | 153,860 |  | 67,699
Cash at bank and in hand |  | 121,276 |  | 220,639
|  | 291,902 |  | 303,753
Creditors: amounts falling due within one year | 5 | ( 311,585) |  | ( 303,298)
Net current (liabilities)/assets |  | (19,683) |  | 455
Total assets less current liabilities |  | 368,443 |  | 395,146
Creditors: amounts falling due after more than one year | 6 | ( 9,400) |  | ( 5,000)
Net assets |  | 359,043 |  | 390,146
Reserves |  |  |  |
Profit and loss account |  | 359,043 |  | 390,146
Total reserves |  | 359,043 |  | 390,146

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Selsey Country Club Limited (registered number: 00579665) were approved and authorised for issue by the Board of Directors on 13 March 2026. They were signed on its behalf by:

John Joseph Flynn Director |

SELSEY COUNTRY CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
SELSEY COUNTRY CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Selsey Country Club Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Golf Links Lane, Selsey, West Sussex, PO20 9DR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 4 - 50 years straight line
Leasehold improvements | 5 years straight line
Plant and machinery | 25 years straight line
Fixtures and fittings | 25 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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 profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 24 |  | 30

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 467,738 |  | 230,068 |  | 98,227 |  | 109,522 |  | 905,555
Additions | 0 |  | 0 |  | 25,334 |  | 3,362 |  | 28,696
Disposals | 0 |  | 0 |  | ( 1,841) |  | ( 762) |  | ( 2,603)
At 31 December 2025 | 467,738 |  | 230,068 |  | 121,720 |  | 112,122 |  | 931,648
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 198,453 |  | 143,653 |  | 84,983 |  | 83,775 |  | 510,864
Charge for the financial year | 6,892 |  | 9,866 |  | 9,169 |  | 9,334 |  | 35,261
Disposals | 0 |  | 0 |  | ( 1,841) |  | ( 762) |  | ( 2,603)
At 31 December 2025 | 205,345 |  | 153,519 |  | 92,311 |  | 92,347 |  | 543,522
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 262,393 |  | 76,549 |  | 29,409 |  | 19,775 |  | 388,126
At 31 December 2024 | 269,285 |  | 86,415 |  | 13,244 |  | 25,747 |  | 394,691

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 55,027 |  | 49,541
Prepayments | 89,427 |  | 10,179
VAT recoverable | 9,406 |  | 7,809
Other debtors | 0 |  | 170
| 153,860 |  | 67,699

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,000 |  | 10,000
Trade creditors | 76,173 |  | 33,915
Accruals | 178,831 |  | 178,664
Other taxation and social security | 11,185 |  | 53,220
Obligations under finance leases and hire purchase contracts | 6,267 |  | 0
Other creditors | 34,129 |  | 27,499
| 311,585 |  | 303,298

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 5,000
Obligations under finance leases and hire purchase contracts | 9,400 |  | 0
| 9,400 |  | 5,000

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Lee Clackett on behalf of Bromley Clackett Limited.