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REGISTERED NUMBER: 00161676 (England and Wales)

THE HARROGATE GOLF CLUB LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

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 |

THE HARROGATE GOLF CLUB LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr I Bexon

| Mr M Harding

| Mr W F Culver-Dodds

| Mr M E Dawson

| Mr M E Harrison

| Mr I M Holmes

| Mr R M Mackenzie

| SECRETARY: | Mrs J V McBratney

| REGISTERED OFFICE: | Forest Lane Head

| Harrogate

| HG2 7TF

| REGISTERED NUMBER: | 00161676 (England and Wales)

| ACCOUNTANTS: | DSC

| Chartered Accountants

| Tattersall House

| East Parade

| Harrogate

| North Yorkshire

| HG1 5LT

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 726,382 |  | 764,290 |  |

CURRENT ASSETS

Stocks | 16,630 |  | 18,260 |  |

Debtors | 5 | 31,959 |  | 1,246 |  |

Cash at bank and in hand | 389,652 |  | 262,062 |  |

438,241 |  | 281,568 |  |

CREDITORS

Amounts falling due within one year | 6 | 310,640 |  | 250,127 |  |

NET CURRENT ASSETS | 127,601 |  | 31,441 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 853,983 |  | 795,731 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 60,225 |  | 65,895 |  |

NET ASSETS | 793,758 |  | 729,836 |  |

RESERVES

Retained earnings | 793,758 |  | 729,836 |  |

MEMBERS' FUNDS | 793,758 |  | 729,836 |  |

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.

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by:

Mr I Bexon - Director

Mr W F Culver-Dodds - Director

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The Harrogate Golf Club Ltd 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.

| Turnover

| Income 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

| Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

| Freehold land |  | Nil |  |

| Freehold buildings |  | 1% to 10% straight line |  |

| House furniture and fittings |  | 8% to 20% straight line |  |

| Plant, tools & utensils |  | 10% to 20% straight line |  |

| Automatic irrigation system |  | 5% straight line |  |

| Stocks

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

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks and other third parties.

| Financial assets and liabilities are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account as appropriate.

| 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 that have been enacted or substantively enacted by the balance sheet date.

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. All other leases are classified as operating leases.

| Operating leases are recognised as an expense on a straight line basis over the lease term.

| Pensions

| The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the revenue account in the year they are payable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| House |

| furniture |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 614,362 |  | 803,787 |  | 371,978 |  | 1,790,127 |  |

| Additions | 31,299 |  | 19,881 |  | 19,473 |  | 70,653 |  |

| Disposals | - |  | (29,411 | ) | (32,565 | ) | (61,976 | ) |

| At 31 December 2025 | 645,661 |  | 794,257 |  | 358,886 |  | 1,798,804 |  |

| DEPRECIATION

| At 1 January 2025 | 134,612 |  | 596,055 |  | 295,170 |  | 1,025,837 |  |

| Charge for year | 25,492 |  | 63,025 |  | 20,044 |  | 108,561 |  |

| Eliminated on disposal | - |  | (29,411 | ) | (32,565 | ) | (61,976 | ) |

| At 31 December 2025 | 160,104 |  | 629,669 |  | 282,649 |  | 1,072,422 |  |

| NET BOOK VALUE

| At 31 December 2025 | 485,557 |  | 164,588 |  | 76,237 |  | 726,382 |  |

| At 31 December 2024 | 479,750 |  | 207,732 |  | 76,808 |  | 764,290 |  |

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| The net book value of tangible fixed assets includes £ 83,548 (2024 - £ 87,279 ) in respect of assets held under hire purchase contracts.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 120 |  | 1,246 |  |

| Other debtors | 2,506 |  | - |  |

| Prepayments and accrued income | 29,333 |  | - |  |

31,959 |  | 1,246 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 22,491 |  | 19,600 |  |

| Payments received on account | 102,127 |  | 95,286 |  |

| Trade creditors | 52,482 |  | 22,705 |  |

| Tax | 6,643 |  | 6,104 |  |

| Social security and other taxes | 19,150 |  | 20,362 |  |

| Other creditors | 1,599 |  | 1,332 |  |

| Accruals and deferred income | 106,148 |  | 84,738 |  |

310,640 |  | 250,127 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 60,225 |  | 65,895 |  |

8. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 45,201 |  | - |  |

9. | SHARE CAPITAL

| The company is limited by guarantee and has no issued share capital.

THE HARROGATE GOLF CLUB LTD (REGISTERED NUMBER: 00161676)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | GROSS PROFIT ON BAR AND CATERING

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Bar sales |  | 161,722 |  |  | 143,069 |  |

| Catering sales |  | 208,188 |  |  | 185,044 |  |

| Cost of bar sales |  | (58,968 | ) |  | (60,649 | ) |

| Cost of catering sales |  | (87,970 | ) |  | (81,527 | ) |

|  | 222,972 |  |  | 185,937 |  |

|  | (60.3% | ) |  | (56.7% | ) |