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Registered number: 00105111 WEST SURREY GOLF CLUB COMPANY LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
WEST SURREY GOLF CLUB COMPANY LIMITED REGISTERED NUMBER: 00105111 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 5 |  | 4,255,112 |  | 3,857,159
Current assets |  |  |  |  |
Stocks | 6 | 12,069 |  | 12,013 |
Debtors: amounts falling due within one year | 7 | 90,508 |  | 84,781 |
Cash at bank and in hand |  | 1,031,311 |  | 1,282,642 |
|  | 1,133,888 |  | 1,379,436 |
Creditors: amounts falling due within one year | 8 | (1,098,494) |  | (1,141,093) |
Net current assets |  |  | 35,394 |  | 238,343
Total assets less current liabilities |  |  | 4,290,506 |  | 4,095,502
Creditors: amounts falling due after more than one year | 9 |  | (576,199) |  | (603,385)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (113,782) |  | (103,822) |
|  |  | (113,782) |  | (103,822)
Net assets |  |  | 3,600,525 |  | 3,388,295
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 343,988 |  | 339,388
Capital redemption reserve |  |  | 4,520 |  | 4,520
Profit and loss account |  |  | 3,252,017 |  | 3,044,387
|  |  | 3,600,525 |  | 3,388,295
Page 1
WEST SURREY GOLF CLUB COMPANY LIMITED REGISTERED NUMBER: 00105111 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Roger de Peyrecave
Director
Date: 20 April 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
West Surrey Golf Club Company Limited is a private company limited by shares and incorporated in England. Its registered number is 00105111 and its registered office is Enton Green, Godalming, Surrey, GU8 5AF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue comprises income recognised by the Club in respect of goods and services supplied during the year, exclusive of VAT and trade discounts. Revenue is recognised as follows: - Revenue from entrance fees is recognised in the period the Member joins the Club or when it becomes non-refundable. - All other revenue is recognised at the point the service is provided. Revenue is recognised to the extent that it is probable that the economic beneifits will flow to the Company and the revenue can reliably be measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax, and other sales taxes.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Land, including greens, is not depreciated. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold buildings | - | Over 10 - 50 years, except for land which is not depreciated.
|  |  |  | Assets under construction | - | Only depreciated once the asset is ready to be used.
|  |  |  | Tennis Courts & Pavillion | - | Over 4 - 20 years straight line
|  |  |  | Greens, Irrigation & Bunkers | - | Over 10 - 50 years, straight line, except for greens which are not depreciated.
|  |  |  | Course Equipment | - | Over 3 - 15 years straight line
|  |  |  | Clubhouse Equipment | - | Over 3 - 25 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 6
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
3. | Auditor's information
The auditor's report on the financial statements for the year ended 30 November 2025 was unqualified. The audit report was signed on 8 May 2026 by Keely Harvey FCA (Senior statutory auditor) on behalf of Shaw Gibbs (Audit) Limited.
4. | Employees
| The average monthly number of employees during the year was 15 (2024 - 14).
Page 7
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Tangible fixed assets
|  | Freehold property | Tennis Courts & Pavillion | Greens, Irrigation & Bunkers | Course equipment | Clubhouse equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 December 2024 | 1,640,310 | 184,211 | 1,903,223 | 479,278 | 599,568
| Additions | 233,890 | 445 | 39,822 | 326,672 | 24,482
| Disposals | (35,191) | - | - | - | (3,109)
| At 30 November 2025 | 1,839,009 | 184,656 | 1,943,045 | 805,950 | 620,941
| Depreciation |  |  |  |  |
| At 1 December 2024 | 211,430 | 75,026 | 55,310 | 263,899 | 343,766
| Charge for the year on owned assets | 38,616 | 8,219 | 59,137 | 48,950 | 43,886
| Charge for the year on financed assets | - | - | - | 27,962 | -
| Disposals | (35,191) | - | - | - | (2,521)
| At 30 November 2025 | 214,855 | 83,245 | 114,447 | 340,811 | 385,131
| Net book value |  |  |  |  |
| At 30 November 2025 | 1,624,154 | 101,411 | 1,828,598 | 465,139 | 235,810
| At 30 November 2024 | 1,428,880 | 109,185 | 1,847,913 | 215,379 | 255,802
Page 8
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 5.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 December 2024 | 4,806,590
| Additions | 625,311
| Disposals | (38,300)
| At 30 November 2025 | 5,393,601
| Depreciation |
| At 1 December 2024 | 949,431
| Charge for the year on owned assets | 198,808
| Charge for the year on financed assets | 27,962
| Disposals | (37,712)
| At 30 November 2025 | 1,138,489
| Net book value |
| At 30 November 2025 | 4,255,112
| At 30 November 2024 | 3,857,159
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Course Equipment | 125,215 | 93,172
Page 9
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bar | 12,069 | 11,619
| Other | - | 394
|  | 12,069 | 12,013
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,135 | 23,531
| Other debtors | 1,675 | 11,002
| Prepayments and accrued income | 84,698 | 50,248
|  | 90,508 | 84,781
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 19,238 | 19,875
| Trade creditors | 101,555 | 135,490
| Corporation tax | 4,482 | 437
| Other taxation and social security | 13,895 | 12,411
| Obligations under finance lease and hire purchase contracts | 36,201 | 25,030
| Other creditors | 89,104 | 86,012
| Accruals and deferred income | 834,019 | 861,838
|  | 1,098,494 | 1,141,093
Page 10
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 234,538 | 262,813
| Net obligations under finance leases and hire purchase contracts | 73,036 | 52,759
| Share capital treated as debt | 268,625 | 287,813
|  | 576,199 | 603,385
| The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable by instalments | 167,001 | 186,876
| Repayable other than by instalments | 268,625 | 287,813
|  | 435,626 | 474,689
Other loans are repayable in equal instalments over 20 years to 2039. The share capital treated as debt is repayable at the Board's discretion at any time up to 2039. Page 11
WEST SURREY GOLF CLUB COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 103,822
| Charged to profit or loss | 9,960
| At end of year | 113,782
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 35,380 | 25,420
| Rollover gain on sale of investment property | 78,402 | 78,402
|  | 113,782 | 103,822
11. | Capital commitments
The Company has contractually committed to development of the green keepers complex at a total contracted value of £136,500 including irrecoverable VAT.
12. | Commitments under operating leases
| At 30 November 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 77,914 | 21,653
| Later than 1 year and not later than 5 years | 233,742 | -
| Later than 5 years | 31,926 | -
|  | 343,582 | 21,653
13. | Related party transactions
| The directors are all Members of the Golf Club. They did not receive preferential rates for any activities provided by the club. The company was under the control of the shareholders.
Page 12
WEST SURREY GOLF CLUB COMPANY LIMITED
Page 13