Company registration number 02535759 (England and Wales)
STOCK BROOK MANOR (GOLF CLUB) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
STOCK BROOK MANOR (GOLF CLUB) LIMITED
COMPANY INFORMATION
Directors
T B Peachey
J S T Gunn
G P Peachey
Company number
02535759
Registered office
Unit 7
Bentalls Business Park
Bentalls
Basildon
Essex
SS14 3BN
Auditor
Littlestone Golding
17 Cavendish Square
London
W1G 0PH
Bankers
Lloyds Bank
Basildon
Essex
STOCK BROOK MANOR (GOLF CLUB) LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Profit and loss account
6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 18
STOCK BROOK MANOR (GOLF CLUB) LIMITED
DIRECTORS' REPORT
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 1 -
The directors present their report and financial statements for the 52 weeks ended 28 September 2025 with comparative information for the 53 weeks ended 29 September 2024.
Principal activities
The principal activity of the company continued to be that of golf and country club operators.
Dividends
The directors do not recommend payment of an ordinary dividend.
Directors
The directors' interests in the shares of the company and other group companies were as stated below:
T B Peachey
J S T Gunn
G P Peachey
Auditor

The auditor, Littlestone Golding, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor
So far as the directors are aware, there is no relevant audit information of which the company's auditors are unaware, and they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 2 -
On behalf of the board
G P Peachey
Director
8 June 2026
STOCK BROOK MANOR (GOLF CLUB) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF STOCK BROOK MANOR (GOLF CLUB) LIMITED
- 3 -
Opinion

We have audited the financial statements of Stock Brook Manor (Golf Club) Limited (the 'company') for the 52 week period ended 28 September 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 28 September 2025 and of its profit for the 52 week period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial 52 week period for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF STOCK BROOK MANOR (GOLF CLUB) LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

- We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined the most significant are those that relate to hospitality, employment, the reporting framework ((FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice), the Companies Act 2006)) and the relevant tax compliance regulations in which the Company operates.

- We understood how the Company is complying with those frameworks by making enquiries on the management and those responsible for legal and compliance procedures. We corroborated our enquiries through our review of board minutes and any correspondence received from regulatory bodies.

- We assessed the susceptibility of the Company’s financial statements to material misstatement, including how fraud might occur by enquiring with management during the planning, fieldwork and completion phase of our audit. We considered the controls that the Company has established to address risks identified, or that otherwise prevent, deter and detect fraud and how management monitors those controls. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk including revenue recognition. These procedures included testing manual journals and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

- Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved journal entry testing, with a focus on manual journals and journals indicating large or unusual transactions based on our understanding of the business and enquiries of the management.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF STOCK BROOK MANOR (GOLF CLUB) LIMITED (CONTINUED)
- 5 -

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Wright FCA (Senior Statutory Auditor)
For and on behalf of Littlestone Golding, Statutory Auditor
Chartered Accountants
17 Cavendish Square
London
W1G 0PH
8 June 2026
STOCK BROOK MANOR (GOLF CLUB) LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 6 -
52 weeks
53 weeks
ended
ended
28 September
29 September
2025
2024
Notes
£
£
Turnover
6,672,818
6,313,247
Raw materials and consumables
(693,153)
(609,345)
Other external expenses
(240,940)
(214,078)
5,738,725
5,489,824
Staff costs
3
(3,243,260)
(2,853,247)
Depreciation
(174,222)
(127,014)
Other operating expenses
(1,875,236)
(1,950,963)
Operating profit
446,007
558,600
Interest receivable and similar income
-
0
221
Interest payable and similar expenses
(909)
(909)
Profit before taxation
445,098
557,912
Taxation
4
(113,926)
(142,664)
Profit for the financial 52 week period
331,172
415,248
STOCK BROOK MANOR (GOLF CLUB) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 7 -
52 Weeks
53 Weeks
ended
ended
28 September
29 September
2025
2024
£
£
Profit for the 52 week period
331,172
415,248
Other comprehensive income
-
-
Total comprehensive income for the 52 week period
331,172
415,248
STOCK BROOK MANOR (GOLF CLUB) LIMITED
BALANCE SHEET
AS AT
28 SEPTEMBER 2025
28 September 2025
- 8 -
28 September 2025
29 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
1,255,958
527,995
Current assets
Stocks
76,875
84,889
Debtors
6
1,977,704
2,168,899
Cash at bank and in hand
108,315
116,349
2,162,894
2,370,137
Creditors: amounts falling due within one year
7
(908,677)
(885,572)
Net current assets
1,254,217
1,484,565
Total assets less current liabilities
2,510,175
2,012,560
Creditors: amounts falling due after more than one year
8
(52,000)
(52,000)
Provisions for liabilities
(280,236)
(90,152)
Deferred income
(783,189)
(806,830)
Net assets
1,394,750
1,063,578
Capital and reserves
Called up share capital
10
10,000
10,000
Profit and loss reserves
1,384,750
1,053,578
Total equity
1,394,750
1,063,578

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 8 June 2026 and are signed on its behalf by:
G P Peachey
Director
Company registration number 02535759 (England and Wales)
STOCK BROOK MANOR (GOLF CLUB) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 9 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 25 September 2023
10,000
638,330
648,330
Period ended 29 September 2024:
Profit and total comprehensive income
-
415,248
415,248
Balance at 29 September 2024
10,000
1,053,578
1,063,578
Period ended 28 September 2025:
Profit and total comprehensive income
-
331,172
331,172
Balance at 28 September 2025
10,000
1,384,750
1,394,750
STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 10 -
1
Accounting policies
Company information

Stock Brook Manor (Golf Club) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7, Bentalls Business Park, Bentalls, Basildon, Essex, SS14 3BN. The company's place of business is Queens Park Avenue, Stock, Billericay CM12 0SP.

1.1
Reporting period

These financial statements are prepared for the 52 weeks ended 28 September 2025 with comparative information for the 53 weeks ended 29 September 2024.

The company prepares its financial statements for a 52 week or 53 week period ending within seven days of 30 September each year.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 4 ‘Statement of Financial Position’ – Reconciliation of the opening and closing number of shares;

- Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash f low and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’ – Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Peachey Holdings Limited. These consolidated financial statements are available from Companies House.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 11 -
1.3
Going concern

Management expect the company to continue to generate true positive operating cash flows for the foreseeable future and ha ve adequate financial resources., The directors believe s that the company is well placed to manage its business risks successfully, and that it will be able to continue as a going concern for the foreseeable future.

T he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

1.4
Revenue
Turnover represents the total amounts receivable by the company in respect of sales to customers, members' fees and subscriptions, net of VAT and trade discounts.
Income received relating to future accounting periods is treated as a creditor and recorded as turnover in the period to which it relates.

Revenue from the sale of goods, activities, hospitality and events is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, when the customer undertakes the activity or receives the hospitality, or the event occurs, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets 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:
Plant & machinery
10% per annum on cost
Fixtures & equipment
10% - 33 1/3% per annum on cost
Motor vehicles
10% - 25% per annum on written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 12 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 13 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -
1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

The company makes contributions to employees personal defined contribution pension schemes. The pension costs charged in the financial statements represent the contributions payable by the company during the 52 week period.

1.15
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the 52 week period was:

2025
2024
Number
Number
Total
181
169
STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 15 -
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
108,470
Group tax relief
(76,158)
-
0
Total current tax
(76,158)
108,470
Deferred tax
Origination and reversal of timing differences
190,084
34,194
Total tax charge
113,926
142,664
5
Tangible fixed assets
Plant & machinery
Fixtures & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 30 September 2024
1,619,851
3,096,972
53,690
4,770,513
Additions
91,008
688,792
127,185
906,985
Disposals
(672,884)
(1,574,957)
-
0
(2,247,841)
At 28 September 2025
1,037,975
2,210,807
180,875
3,429,657
Depreciation and impairment
At 30 September 2024
1,419,532
2,792,130
30,856
4,242,518
Depreciation charged in the 52 week period
3,983
152,082
18,709
174,774
Eliminated in respect of disposals
(669,116)
(1,574,477)
-
0
(2,243,593)
At 28 September 2025
754,399
1,369,735
49,565
2,173,699
Carrying amount
At 28 September 2025
283,576
841,072
131,310
1,255,958
At 29 September 2024
200,319
304,842
22,834
527,995
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,794
57,774
Amounts owed by group undertakings
1,909,400
2,054,603
Other debtors
9,945
8,563
Prepayments and accrued income
41,565
47,959
1,977,704
2,168,899
STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 16 -
7
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Deposits
46,050
63,010
Trade creditors
404,226
376,285
Amounts due to group undertakings
3,971
-
0
Corporation tax
(62,500)
108,470
Other taxation and social security
317,741
167,417
Other creditors
126,038
119,763
Accruals and deferred income
73,151
50,627
908,677
885,572
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Deposits
52,000
52,000
Amounts included above which fall due after five years are as follows:
Payable other than by instalments
18,500
18,500
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
280,236
90,152
2025
Movements in the 52 week period:
£
Liability at 30 September 2024
90,152
Charge to profit or loss
190,084
Liability at 28 September 2025
280,236

£26,857 of the deferred tax liability set out above is expected to reverse during the succeeding period.

STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 17 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,000
10,000
10,000
10,000
11
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
102,060
113,400
12
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Entities controlled by the company's parent company
3,971
-
Key management personnel
-
55,074

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
905,087
998,857
Entities controlled by the company's parent company
1,004,313
1,055,746
Key management personnel
9,945
8,563
STOCK BROOK MANOR (GOLF CLUB) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE 52 WEEK PERIOD ENDED 28 SEPTEMBER 2025
- 18 -
13
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
-
-
457
457
-
-
3,743
3,743
-
-
5,745
5,745
-
9,945
9,945
14
Parent company

The parent undertaking of the only and smallest group of undertakings of which the company is a member for which group accounts are drawn up is Peachey Holdings Limited and its registered office is Unit 7, Bentalls Business Park, Basildon, Essex, SS14 3BN.

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