Ashton-in-Makerfield Golf Club Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01216701 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ASHTON-IN-MAKERFIELD GOLF CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

F P Welsh

M Tinsley

I Jones

C Davies

K A Reilly

N T Rouch

E Casey

C Slater

M J Spencer

S Hunt

R Hilton

SECRETARY:

G S Lacy

REGISTERED OFFICE:

Garswood Park

Liverpool Road

Ashton-in-Makerfield

Wigan

Lancashire

WN4 0YT

REGISTERED NUMBER:

01216701 (England and Wales)

AUDITORS:

C A Hunter Limited

Statutory Auditors

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

FIXED ASSETS

Tangible assets

4

1,645,478

1,721,053

CURRENT ASSETS

Stocks

11,548

11,726

Debtors

5

55,640

50,080

Cash at bank and in hand

223,491

162,614

290,679

224,420

CREDITORS

Amounts falling due within one year

6

212,258

209,315

NET CURRENT ASSETS

78,421

15,105

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,723,899

1,736,158

CREDITORS

Amounts falling due after more than one
year

7

37,045

74,090

NET ASSETS

1,686,854

1,662,068

RESERVES

Revaluation reserve

8

283,887

Capital reserves

8

11,061

Retained earnings

8

1,391,906

1,367,120

1,686,854

1,662,068

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 26 November 2025 and were signed on its behalf by:

F P Welsh - Director

C Davies - Director

1.	STATUTORY INFORMATION

Ashton-in-Makerfield 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.

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 as modified by the revaluation of certain assets.

Turnover

The turnover shown in the Profit and Loss account represents bar takings receivable during the year, exclusive of Value Added Tax. The main source of the other operating income is green fees and subscriptions. This is accounted for over the period to which it relates on an accruals basis as fees are received in advance for the year.

Tangible fixed assets

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

Freehold Land - Land is not depreciated

Freehold buildings & drainage -2% - 5% straight line

Plant and machinery -14% - 25% at varying rates

Fixtures and fittings -6% - 20% at varying rates

Trophies -2% or 20% straight line

Computer equipment -20% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after taking due allowance for obsolete and slow moving items. Cost is calculated as the costs incurred in bringing the stocks to their present location and condition.

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.

Going concern

The directors have concluded that it is appropriate to prepare the accounts on a going concern basis as the company had adequate cash resources to indicate that the company will continue to trade within its existing bank facilities.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Deferred grants

Deferred grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the asset to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Fixtures

land and

Plant and

and

buildings

machinery

fittings

£

COST OR VALUATION

At 1 October 2024

1,411,566

592,569

298,684

Additions

-

22,468

Disposals

-

(5,641

)

At 30 September 2025

1,411,566

592,569

315,511

DEPRECIATION

At 1 October 2024

27,150

353,020

210,248

Charge for year

25,350

55,044

13,929

Eliminated on disposal

-

(2,221

)

At 30 September 2025

52,500

408,064

221,956

NET BOOK VALUE

At 30 September 2025

1,359,066

184,505

93,555

At 30 September 2024

1,384,416

239,549

88,436

Computer

Trophies

equipment

Totals

£

COST OR VALUATION

At 1 October 2024

15,300

14,815

2,332,934

Additions

-

22,468

Disposals

-

(5,641

)

At 30 September 2025

15,300

14,815

2,349,761

DEPRECIATION

At 1 October 2024

6,648

14,815

611,881

Charge for year

300

-

94,623

Eliminated on disposal

-

(2,221

)

At 30 September 2025

6,948

14,815

704,283

NET BOOK VALUE

At 30 September 2025

8,352

-

1,645,478

At 30 September 2024

8,652

-

1,721,053

Land and buildings are reflected in the financial statements based on a professional valuation value of £1,400,000, plus additions since that date . The valuation was undertaken by Frank Marshall ,Chartered Surveyors,Wigan in December 2023.The historical cost of the land and buildings is £1,546,875 (2024 £1,546,875).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Prepayments and accrued income

55,640

50,080

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Finance leases

37,045

Trade creditors

48,527

47,175

Tax

3,885

3,920

Social security and other taxes

5,922

5,151

VAT

2,352

2,582

Other creditors

31,018

26,438

NCB grant - deferred income

-

3,898

Accruals and deferred income

83,509

83,106

212,258

209,315

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Finance leases

37,045

74,090

8.

RESERVES

Retained

Revaluation

Capital

earnings

reserve

reserves

Totals

£

At 1 October 2024

1,367,120

283,887

11,061

1,662,068

Profit for the year

24,786

At 30 September 2025

1,391,906

283,887

11,061

1,686,854

The revaluation gain on freehold land and buildings, conducted during the prior year, has been shown within a separate revaluation reserve ( previously shown within the retained earnings reserve).

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Keith Rotheram (Senior Statutory Auditor)

for and on behalf of C A Hunter Limited