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Company registration number: 00482184
Holyhead Golf Club Limited
Company limited by guarantee
Unaudited filleted financial statements
31 March 2026
Holyhead Golf Club Limited
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Holyhead Golf Club Limited
Company limited by guarantee
Directors and other information

| Directors | Mr John Arwel Roberts |
|  | Mr Dafydd Wyn Griffiths | (Appointed 1 January 2026)
|  | Mr Emyr Arfon Roberts |
|  | Mr Philip Jones | (Appointed 3 June 2025)
|  | Mr David Anthony Jones |
|  | Mr John Dewi Williams | (Appointed 1 January 2026)
|  | Dr Donald John Robson |
| Secretary | Mr S Elliott |
| Company number | 00482184 |
| Registered office | Lon Garreg Fawr |
|  | Treaddur Bay |
|  | Anglesey |
|  | LL65 2YL |
| Business address | Lon Garreg Fawr |
|  | Treaddur Bay |
|  | Anglesey |
|  | LL65 2YL |
| Accountants | W J Matthews & Son |
|  | 11-15 Bridge Street |
|  | Caernarfon |
|  | Gwynedd |
|  | LL55 1AB |

Holyhead Golf Club Limited
Company limited by guarantee
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Holyhead Golf Club Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Holyhead Golf Club Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Holyhead Golf Club Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Holyhead Golf Club Limited and state those matters that we have agreed to state to the board of directors of Holyhead Golf Club Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Holyhead Golf Club Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Holyhead Golf Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Holyhead Golf Club Limited. You consider that Holyhead Golf Club Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Holyhead Golf Club Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
W J Matthews & Son
Chartered Accountants
11-15 Bridge Street
Caernarfon
Gwynedd
LL55 1AB
30 April 2026
Holyhead Golf Club Limited
Company limited by guarantee
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 583,217 |  |  |  | 623,040 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 583,217 |  |  |  | 623,040
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 13,576 |  |  |  | 4,714 |  |
Debtors |  | 7 | 4,440 |  |  |  | 11,987 |  |
Cash at bank and in hand |  |  | 81,681 |  |  |  | 4,173 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 99,697 |  |  |  | 20,874 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 178,296) |  |  |  | ( 200,565) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 78,599) |  |  |  | ( 179,691)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 504,618 |  |  |  | 443,349
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 9 |  |  | ( 202,661) |  |  |  | ( 126,432)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 301,957 |  |  |  | 316,917
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | 301,957 |  |  |  | 316,917
|  |  |  |  | _______ |  |  |  | _______
Members funds |  |  |  |  | 301,957 |  |  |  | 316,917
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:
Mr John Arwel Roberts
Director
Company registration number: 00482184
Holyhead Golf Club Limited
Company limited by guarantee
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Lon Garreg Fawr, Treaddur Bay, Anglesey, LL65 2YL.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Buildings | - | 10 % | straight line
| Plant and machinery | - | 20 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
4. Limited by guarantee
A company limited by guarantee
5. Employee numbers
The average number of persons employed by the company during the year amounted to 10 (2025: 11 ).
6. Tangible assets

|  | Freehold property | Plant and machinery | Fixtures, fittings and equipment | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 | 665,719 | 592,017 | 161,718 | 1,419,454 |  |  |
| Additions | - | - | 35,441 | 35,441 |  |  |
| Disposals | - | ( 69,556) | - | ( 69,556) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2026 | 665,719 | 522,461 | 197,159 | 1,385,339 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 248,410 | 415,417 | 132,587 | 796,414 |  |  |
| Charge for the year | 15,751 | 31,111 | 7,535 | 54,397 |  |  |
| Disposals | - | ( 48,689) | - | ( 48,689) |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2026 | 264,161 | 397,839 | 140,122 | 802,122 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 401,558 | 124,622 | 57,037 | 583,217 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 March 2025 | 417,309 | 176,600 | 29,131 | 623,040 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

7. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Trade debtors |  | - | 1,030
| Other debtors |  | 4,440 | 10,957
|  |  | _______ | _______
|  |  | 4,440 | 11,987
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 3,675 | 15,000
| Trade creditors |  | 26,438 | 46,223
| Social security and other taxes |  | 13,645 | 9,580
| Other creditors |  | 134,538 | 129,762
|  |  | _______ | _______
|  |  | 178,296 | 200,565
|  |  | _______ | _______

9. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 153,703 | 31,785
| Other creditors |  | 48,958 | 94,647
|  |  | _______ | _______
|  |  | 202,661 | 126,432
|  |  | _______ | _______