Langland Bay Golf Club Limited

Registered number

00218955

Filleted Accounts

30 September 2025

Cross & Bowen

Chartered Certified Accountants

Riverside House

Normandy Road

Swansea

SA1 2JA

Langland Bay Golf Club Limited
Registered number:		00218955
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		889,643			893,931

Current assets
Stocks		6,471			6,267
Debtors	4	9,450			16,776
Cash at bank and in hand		283,405			315,373
		299,326			338,416

Creditors: amounts falling due within one year	5	(220,083)			(258,064)

Net current assets			79,243			80,352

Total assets less current liabilities			968,886			974,283

Creditors: amounts falling due after more than one year	6		-			(10,171)

Deferred income	7		(6,835)			(14,035)

Net assets			962,051			950,077

Capital and reserves
Called up share capital			33			34
Profit and loss account			882,624			870,649
Other reserves	8		79,394			79,394

Shareholders' funds			962,051			950,077

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



H.C. Henson
Director
Approved by the board on 9 March 2026

Langland Bay Golf Club Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold Property			2%
	Clubhouse Alterations			5%
	Course Extension			5%
	Automatic Sprinkler			5%
	Course Equipment			10%
	Furniture and clubhouse equipment			10%

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					18		18


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	1,230,504		423,480		200,435		1,854,419
	Additions	1,500		17,500		-		19,000
	At 30 September 2025	1,232,004		440,980		200,435		1,873,419

	Depreciation
	At 1 October 2024	416,502		361,294		182,692		960,488
	Charge for the year	2,883		14,778		5,627		23,288
	At 30 September 2025	419,385		376,072		188,319		983,776

	Net book value
	At 30 September 2025	812,619		64,908		12,116		889,643
	At 30 September 2024	814,002		62,186		17,743		893,931


4	Debtors					2025		2024
£							£

	Other debtors					9,450		16,776


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		11,396
	Trade creditors					35,302		18,969
	Taxation and social security costs					14,883		25,685
	Other creditors					159,898		202,014
						220,083		258,064


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		10,171


7	Deferred income					2025		2024
£							£

	Deferred Income Life Members					14,035		21,235
	Deferred Income Life members:Tfr P&L					(7,200)		(7,200)

						6,835		14,035


8	Other reserves					2025		2024
£							£

	General Reserve					79,394		79,394

						79,394		79,394


9	Other information

	Langland Bay Golf Club Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Langland Bay Golf Club House
	Langland Bay
	Swansea
	SA3 4QR