REGISTERED NUMBER: 11706535 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BEVERLEY & EAST RIDING GOLF CLUB

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Wright

C R Elvidge

Mrs B Hawley

B Gardiner

M Robson

SECRETARY:

A A Webster

REGISTERED OFFICE:

Anti Mill

Westwood

Beverley

East Yorkshire

HU17 8RG

REGISTERED NUMBER:

11706535 (England and Wales)

ACCOUNTANTS:

Banks Cooper Associates Limited

21 Marina Court

Castle Street

Hull

HU1 1TJ

FIXED ASSETS

Tangible assets

4

240,980

86,215

CURRENT ASSETS

Debtors

5

61,374

57,836

Cash at bank

233,213

128,355

294,587

186,191

CREDITORS

Amounts falling due within one year

6

400,375

213,147

NET CURRENT LIABILITIES

(105,788

)

(26,956

)

TOTAL ASSETS LESS CURRENT LIABILITIES

135,192

59,259

CREDITORS

Amounts falling due after more than one year

7

92,085

8,667

NET ASSETS

43,107

50,592

RESERVES

Other reserves

9

88,059

85,172

Income and expenditure account

9

(44,952

)

(34,580

)

43,107

50,592

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

A Wright - Director

Mrs B Hawley - Director

1.	STATUTORY INFORMATION

Beverley & East Riding Golf Club Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The directors have considered all factors, including the wider economy, as part of their assessment of going concern. The directors considers the Company has sufficient resources to enable trading to continue for a period of at least one year from the date of approval of the financial statements. Accordingly, these financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and Straight line over 10 years

Taxation

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

1,805

143,411

145,216

Additions

129,783

49,137

178,920

Disposals

-

(11,924

)

(11,924

)

At 31 October 2025

131,588

180,624

312,212

DEPRECIATION

At 1 November 2024

-

59,001

59,001

Charge for year

-

24,155

24,155

Eliminated on disposal

-

(11,924

)

(11,924

)

At 31 October 2025

-

71,232

71,232

NET BOOK VALUE

At 31 October 2025

131,588

109,392

240,980

At 31 October 2024

1,805

84,410

86,215

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

3,906

3,367

Other debtors

57,468

54,469

61,374

57,836

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

18,730

10,320

Other loans

11,800

-

Hire purchase contracts (see note 8)

5,417

-

Trade creditors

139,446

8,798

Social security and other taxes

-

4,808

Accruals and deferred income

224,982

189,221

400,375

213,147

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

39,017

8,667

Other loans - 1-2 years

47,200

-

Hire purchase contracts (see note 8)

5,868

-

92,085

8,667

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.10.25

31.10.24

£

£

Net obligations repayable:

Within one year

5,417

-

Between one and five years

5,868

-

11,285

-

9.

RESERVES

Income

and

expenditure

Other

account

reserves

Totals

£

£

£

At 1 November 2024

(34,580

)

85,172

50,592

Deficit for the year

(7,485

)

(7,485

)

Transfer to income and expenditure account

(2,887

)

2,887

-

At 31 October 2025

(44,952

)

88,059

43,107