REGISTERED NUMBER: 00263760 (England and Wales)

Mapperley Golf Club Ltd

Unaudited Financial Statements

for the Year Ended 31st August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Cookson

REGISTERED OFFICE:

Mapperley Golf Club

Central Avenue

Mapperley

Nottingham

NG3 5LD

REGISTERED NUMBER:

00263760 (England and Wales)

ACCOUNTANTS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

FIXED ASSETS

Tangible assets

5

123,735

122,691

CURRENT ASSETS

Stocks

18,313

15,862

Debtors

6

70,252

103,665

Cash at bank and in hand

200,525

102,915

289,090

222,442

CREDITORS

Amounts falling due within one year

7

(314,253

)

(292,888

)

NET CURRENT LIABILITIES

(25,163

)

(70,446

)

TOTAL ASSETS LESS CURRENT LIABILITIES

98,572

52,245

CREDITORS

Amounts falling due after more than one year

8

(30,876

)

(50,951

)

NET ASSETS

67,696

1,294

CAPITAL AND RESERVES

Called up share capital

11

1,000

1,000

Retained earnings

66,696

294

SHAREHOLDERS' FUNDS

67,696

1,294

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

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

The director acknowledges his 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th May 2026 and were signed by:

P Cookson - Director

1.	STATUTORY INFORMATION

Mapperley Golf Club Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from membership subscription is recognised on a straight line basis spread over the accounting period. Rental income is measured at the fair value of the rent charged spread over the period to which it relates.

Tangible fixed assets

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

Freehold property

-

15% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Operating leases

Lease payments are recognised as an expenses over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expenses over the lease term, on a straight-line basis.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st September 2024

217,340

175,823

367,797

760,960

Additions

-

16,097

-

16,097

At 31st August 2025

217,340

191,920

367,797

777,057

DEPRECIATION

At 1st September 2024

209,587

76,603

352,079

638,269

Charge for year

1,163

11,532

2,358

15,053

At 31st August 2025

210,750

88,135

354,437

653,322

NET BOOK VALUE

At 31st August 2025

6,590

103,785

13,360

123,735

At 31st August 2024

7,753

99,220

15,718

122,691

Included within fixed assets is £54,753 (2024 - £60,836) of equipment held under hire purchase.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

50,557

68,250

Other debtors

19,695

35,415

70,252

103,665

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts (see note 9)

15,014

15,013

Trade creditors

17,028

62,039

Social security and other taxes

2,119

4,809

Directors' current accounts

100,822

-

Accruals and deferred income

174,270

206,027

314,253

292,888

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,000

5,000

Bank loans - 2-5 years

19,805

23,009

Hire purchase contracts (see note 9)

6,071

22,942

30,876

50,951

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

15,014

15,013

Between one and five years

6,071

22,942

21,085

37,955

Non-cancellable

operating leases

2025

2024

£

£

Within one year

85,912

94,858

Between one and five years

182,945

244,424

In more than five years

-

24,318

268,857

363,600

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

21,085

37,955

Hire purchase liabilities are secured against the related tangible fixed asset.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

12.	CONTINGENT LIABILITIES

The company is deemed to be the ultimate controlling party of Mapperley Golf Club Trading Limited, a company limited by guarantee, and as at 31st August 2025 the net liabilities of Mapperley Golf Club Trading Limited were £173,259 (2024 - £139,789).