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Registered number: 02675983
Blundells Hill Golf Club Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Chartered Accountants
Blundells Hill Golf Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Blundells Hill Golf Club Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 02675983

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 746,594 |  | 855,358
|  |  | 746,594 |  | 855,358
CURRENT ASSETS
Stocks | 5 | 500 |  | 500 |
Debtors | 6 | 22,977 |  | 19,980 |
Cash at bank and in hand |  | 245,060 |  | 239,022 |
|  | 268,537 |  | 259,502 |
Creditors: Amounts Falling Due Within One Year | 7 | (403,748 ) |  | (362,327 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (135,211 ) |  | (102,825 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 611,383 |  | 752,533
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (21,784 ) |  | (98,954 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (51,941 ) |  | (53,805 )
NET ASSETS |  |  | 537,658 |  | 599,774
CAPITAL AND RESERVES
Called up share capital | 11 |  | 236 |  | 236
Share premium account |  |  | 135,864 |  | 135,864
Profit and Loss Account |  |  | 401,558 |  | 463,674
SHAREHOLDERS' FUNDS |  |  | 537,658 |  | 599,774

Page 1
Page 2
Blundells Hill Golf Club Limited
Balance Sheet (continued)
As At 31 March 2026
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen McKie Director
24 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Blundells Hill Golf Club Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Blundells Hill Golf Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02675983 . The registered office is Blundells Hill Golf Club Blundells Lane, Rainhill, Prescot, Merseyside, L35 6NA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. Income received in advance for membership of functions is deferred until the period that the income relates to.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | in accordance with the lease
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 10% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
Page 3
Page 4
Blundells Hill Golf Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2025: 24)
25 24
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 1,912,959 | 1,289,708 | 43,761 | 364,077 | 3,610,505
Additions | - | 2,100 | 525 | 7,269 | 9,894
As at 31 March 2026 | 1,912,959 | 1,291,808 | 44,286 | 371,346 | 3,620,399
Depreciation
As at 1 April 2025 | 1,386,571 | 1,016,233 | 32,247 | 320,096 | 2,755,147
Provided during the period | 56,010 | 55,115 | 2,408 | 5,125 | 118,658
As at 31 March 2026 | 1,442,581 | 1,071,348 | 34,655 | 325,221 | 2,873,805
Net Book Value
As at 31 March 2026 | 470,378 | 220,460 | 9,631 | 46,125 | 746,594
As at 1 April 2025 | 526,388 | 273,475 | 11,514 | 43,981 | 855,358

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 500 |  | 500

Page 4
Page 5
Blundells Hill Golf Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 22,977 |  | 19,980

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 69,564 |  | 59,796
Trade creditors | 63,476 |  | 58,699
Bank loans and overdrafts | 10,000 |  | 10,000
Other taxes and social security | 8,715 |  | 6,664
VAT | 18,047 |  | 18,186
Accruals and deferred income | 233,946 |  | 208,982
| 403,748 |  | 362,327

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 21,784 |  | 88,954
Bank loans | - |  | 10,000
| 21,784 |  | 98,954

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 91,348 |  | 148,750

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 69,564 |  | 59,796
Later than one year and not later than five years | 21,784 |  | 88,954
| 91,348 |  | 148,750
| 91,348 |  | 148,750

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 236 |  | 236

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