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REGISTERED NUMBER: 00170944 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SANDIWAY GOLF CLUB,LIMITED(THE)

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SANDIWAY GOLF CLUB,LIMITED(THE)

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M S Walker

| J Johnson

| J S Kell

| I Philps

| D L Hanratty

| J E Colquitt

| S Caldwell

| E A Halliwell

| T Hardwick

| A O'Neil

| SECRETARY: | R E Kilshaw

| REGISTERED OFFICE: | Chester Road

| Sandiway

| Northwich

| Cheshire

| CW8 2DJ

| REGISTERED NUMBER: | 00170944 (England and Wales)

| ACCOUNTANTS: | Murray Smith LLP

| Chartered Accountants

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 938,670 |  | 926,559 |  |

CURRENT ASSETS

Stocks | 5 | 9,433 |  | 8,194 |  |

Debtors | 6 | 92,426 |  | 48,585 |  |

Cash at bank and in hand | 951,337 |  | 1,040,810 |  |

1,053,196 |  | 1,097,589 |  |

CREDITORS

Amounts falling due within one year | 7 | 850,806 |  | 751,804 |  |

NET CURRENT ASSETS | 202,390 |  | 345,785 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,141,060 |  | 1,272,344 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 16,545 |  | 16,175 |  |

NET ASSETS | 1,124,515 |  | 1,256,169 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 592 |  | 693 |  |

Capital reserve | 284 |  | 230 |  |

Profit and loss account | 1,123,639 |  | 1,255,246 |  |

SHAREHOLDERS' FUNDS | 1,124,515 |  | 1,256,169 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 profit or loss 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.

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

BALANCE SHEET - continued

31 DECEMBER 2025

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 17 April 2026 and were signed on its behalf by:

I Philps - Director

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Sandiway Golf Club,Limited(The) is a private company, limited by shares , 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.

| Turnover

| Income represents the value of services and accrued income provided during the period, excluding value added tax.

| Tangible fixed assets

| Depreciation is charged so as to write off the full cost of the assets less their estimated residual values over their expected useful lives at the following rates

| Land and buildings |  | Car parks |  | 3% straight line basis |  |

|  | Buildings |  | 2% straight line basis |  |

|  | Course improvements - land |  | 0% depreciation |  |

| Machinery and plant |  | Greens equipment with replacement policy of: |  |

|  | - 5 years |  | 20% straight line basis |  |

|  | - 6/7 years |  | 15% straight line basis |  |

|  | - over 8 years |  | 10% straight line basis |  |

| Other equipment |  | Kitchen equipment |  | 25% straight line basis |  |

|  | Fixtures and fittings |  | 20% reducing balance basis |  |

|  | Clubhouse equipment |  | 20% straight line basis |  |

|  | Water mains |  | 5% straight line basis |  |

| Motor vehicles |  |  | 20% straight line basis |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| It has been agreed with HM Revenue and Customs that the Club's operations are run on a no profit no loss basis and, accordingly, corporation tax is only due on interest received.

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Trade debtors

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

| Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on the present value basis.

| Government grants

| Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

| Provisions

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are measured at the present value of management's best estimate of the expenditure required to settle the present obligation at the end of the reporting period, and are discounted to present value where the effect is material.

| Employee benefits

| (a) Wages and salaries and annual leave

| Liabilities for wages and salaries and annual leave are recognised and are measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. They are expected to be settled within one year.

| (b) Pensions

| The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and the post-retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2024 - 25 ) .

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Course

| land |  | Car Parks |  | Buildings |  | Improvements

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 171,628 |  | 23,697 |  | 694,583 |  | 485,777 |  |

| Additions | - |  | 42,958 |  | - |  | - |  |

| Disposals | - |  | - |  | - |  | - |  |

| At 31 December 2025 | 171,628 |  | 66,655 |  | 694,583 |  | 485,777 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 21,528 |  | 551,983 |  | 192,633 |  |

| Charge for year | - |  | 711 |  | 9,634 |  | - |  |

| Eliminated on disposal | - |  | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 22,239 |  | 561,617 |  | 192,633 |  |

| NET BOOK VALUE

| At 31 December 2025 | 171,628 |  | 44,416 |  | 132,966 |  | 293,144 |  |

| At 31 December 2024 | 171,628 |  | 2,169 |  | 142,600 |  | 293,144 |  |

| Green |  | Other |  | Motor |

| equipment |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 906,641 |  | 570,128 |  | - |  | 2,852,454 |  |

| Additions | 11,721 |  | 68,626 |  | 13,704 |  | 137,009 |  |

| Disposals | (4,000 | ) | - |  | - |  | (4,000 | ) |

| At 31 December 2025 | 914,362 |  | 638,754 |  | 13,704 |  | 2,985,463 |  |

| DEPRECIATION

| At 1 January 2025 | 642,463 |  | 517,288 |  | - |  | 1,925,895 |  |

| Charge for year | 93,512 |  | 18,839 |  | 2,035 |  | 124,731 |  |

| Eliminated on disposal | (3,833 | ) | - |  | - |  | (3,833 | ) |

| At 31 December 2025 | 732,142 |  | 536,127 |  | 2,035 |  | 2,046,793 |  |

| NET BOOK VALUE

| At 31 December 2025 | 182,220 |  | 102,627 |  | 11,669 |  | 938,670 |  |

| At 31 December 2024 | 264,178 |  | 52,840 |  | - |  | 926,559 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 9,433 |  | 8,194 |  |

SANDIWAY GOLF CLUB,LIMITED(THE) (REGISTERED NUMBER: 00170944)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 34,481 |  | 6,862 |  |

| Prepayments | 39,391 |  | 30,698 |  |

| Accrued entrance fees due within 1 year | 12,854 |  | 9,225 |  |

86,726 |  | 46,785 |  |

| Amounts falling due after more than one year:

| Accrued entrance fees due

| within 2-5 years | 5,700 |  | 1,800 |  |

5,700 |  | 1,800 |  |

| Aggregate amounts | 92,426 |  | 48,585 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Subscriptions in advance | 594,606 |  | 551,469 |  |

| Corporation tax | 4,175 |  | 5,318 |  |

| Social security and other taxes | 20,178 |  | 26,641 |  |

| Sundry creditors | 114,242 |  | 81,947 |  |

| Accruals and deferred income | 117,605 |  | 86,429 |  |

850,806 |  | 751,804 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Members' loans | 16,545 |  | 16,175 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 592 | Ordinary | £1.00 | 592 |  | 693 |  |

| The table above shows the number of members with allocated share capital at the close of each financial year. The decline observed from 2024 to 2025 is attributable to changes in member status during this period.

10. | RELATED PARTY DISCLOSURES

| The company is controlled by the Members of the Club who are all shareholders.