REGISTERED NUMBER: 00114830 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Denton Golf Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

W Pollit

E Rooney

G A Pollit

D R Hughes

D Mccallum

N Sayers

Registered office:

Manchester Road

Denton

Manchester

Lancashire

M34 2GG

Registered number:

00114830 (England and Wales)

Accountants:

Allen Mills Howard & Co

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

3,357,709

3,419,164

Investments

5

102

102

3,357,811

3,419,266

Current assets

Debtors

6

163,206

124,648

Cash at bank and in hand

25,515

8,129

188,721

132,777

Creditors

Amounts falling due within one year

7

400,683

345,636

Net current liabilities

(211,962

)

(212,859

)

Total assets less current liabilities

3,145,849

3,206,407

Creditors

Amounts falling due after more than one year

8

474,776

547,482

Net assets

2,671,073

2,658,925

Reserves

Income and expenditure account

11

2,671,073

2,658,925

2,671,073

2,658,925

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

E Rooney - Director

1.	Statutory information

Denton 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.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Freehold land and buildings are not depreciated and are valued at a deemed cost on transition to FRS102.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 8 (2024 - 7 ) .

4.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

Cost

At 1 September 2024

3,145,596

570,060

364,024

4,079,680

Additions

-

-

4,400

4,400

At 31 August 2025

3,145,596

570,060

368,424

4,084,080

Depreciation

At 1 September 2024

-

418,116

242,400

660,516

Charge for year

-

48,217

17,638

65,855

At 31 August 2025

-

466,333

260,038

726,371

Net book value

At 31 August 2025

3,145,596

103,727

108,386

3,357,709

At 31 August 2024

3,145,596

151,944

121,624

3,419,164

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 September 2024

and 31 August 2025

102

Net book value

At 31 August 2025

102

At 31 August 2024

102

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

6,391

1,813

Amounts owed by group undertakings

145,382

112,381

Other debtors

11,433

10,454

163,206

124,648

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

25,638

23,227

Hire purchase contracts (see note 9)

43,123

49,817

Trade creditors

18,958

21,514

Amounts owed to group undertakings

181,890

143,896

Taxation and social security

40,909

16,065

Other creditors

90,165

91,117

400,683

345,636

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

403,907

433,486

Hire purchase contracts (see note 9)

70,869

113,996

474,776

547,482

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

378,268

387,036

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

43,123

49,817

Between one and five years

70,869

113,996

113,992

163,813

Non-cancellable

operating leases

2025

2024

£

£

Within one year

680

680

Between one and five years

170

1,020

850

1,700

10.	Financial instruments

Basic financial assets which include debtors and cash and bank balances are stated at their nominal value. Debtors do not carry any interest and appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss accounts when there is objective evidence that the asset is impaired.

Basic financial liabilities consists of creditors, bank loans and loans from fellow group companies. Creditors and loans from fellow group companies are stated at their nominal value and are not interest bearing. Bank loans are a debt instrument and are measured at the present value of the future payments discounted at a market rate of interest.

11.

Reserves

Included within the profit and loss reserve of £2,671,073 (2024: £2,658,925) is an amount of £1,997,331 (2024: £1,997,331) relating to the revaluation of land and buildings net of a deferred tax provision.