REGISTERED NUMBER: 00246280 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

THE ALNMOUTH GOLF CLUB LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Gee

Mr D W Duns

Mr K Batson

Mr D R T Glyde

Mr D Archibald

Mr L Fenley

Mrs J Wheeler

REGISTERED OFFICE:

Foxton Hall

Alnmouth

Alnwick

Northumberland

NE66 3BE

REGISTERED NUMBER:

00246280 (England and Wales)

ACCOUNTANTS:

Greaves Grindle

Chartered Accountants

Victoria House

Bondgate Within

Alnwick

Northumberland

NE66 1TA

FIXED ASSETS

Tangible assets

4

581,365

193,631

CURRENT ASSETS

Stocks

10,216

7,652

Debtors

5

15,126

47,907

Cash at bank and in hand

385,601

619,273

410,943

674,832

CREDITORS

Amounts falling due within one year

6

309,795

264,279

NET CURRENT ASSETS

101,148

410,553

TOTAL ASSETS LESS CURRENT LIABILITIES

682,513

604,184

CREDITORS

Amounts falling due after more than one year

7

144,737

86,564

NET ASSETS

537,776

517,620

RESERVES

Revaluation reserve

8

-

34,500

Income and expenditure account

537,776

483,120

537,776

517,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 3 July 2026 and were signed on its behalf by:

Mr R Gee - Director

Mr K Batson - Director

1.	STATUTORY INFORMATION

The Alnmouth 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

Turnover represents the aggregate of net invoiced sales of goods and services, excluding value added tax. Membership subscriptions are recognised in the year to which they relate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Course buildings

-

10% on cost

Implements

-

25% on cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Course

property

buildings

Implements

£

£

£

COST OR VALUATION

At 1 November 2024

347,419

132,720

811,151

Additions

-

-

152,937

Disposals

-

-

(27,305

)

Revaluations

-

-

-

At 31 October 2025

347,419

132,720

936,783

DEPRECIATION

At 1 November 2024

347,420

132,720

671,288

Charge for year

-

-

66,621

Eliminated on disposal

-

-

(27,305

)

At 31 October 2025

347,420

132,720

710,604

NET BOOK VALUE

At 31 October 2025

(1

)

-

226,179

At 31 October 2024

(1

)

-

139,863

Fixtures

Trophies

and

at

Computer

fittings

valuation

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 November 2024

219,143

34,500

30,209

1,575,142

Additions

382,534

-

-

535,471

Disposals

-

-

-

(27,305

)

Revaluations

-

(34,500

)

-

(34,500

)

At 31 October 2025

601,677

-

30,209

2,048,808

DEPRECIATION

At 1 November 2024

201,756

-

28,327

1,381,511

Charge for year

46,013

-

603

113,237

Eliminated on disposal

-

-

-

(27,305

)

At 31 October 2025

247,769

-

28,930

1,467,443

NET BOOK VALUE

At 31 October 2025

353,908

-

1,279

581,365

At 31 October 2024

17,387

34,500

1,882

193,631

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Implements

£

COST OR VALUATION

At 1 November 2024

163,715

Additions

152,937

At 31 October 2025

316,652

DEPRECIATION

At 1 November 2024

45,070

Charge for year

57,348

At 31 October 2025

102,418

NET BOOK VALUE

At 31 October 2025

214,234

At 31 October 2024

118,645

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

-

26

Other debtors

15,126

47,881

15,126

47,907

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

9,167

10,000

Hire purchase contracts

61,618

31,987

Trade creditors

47,424

59,400

Taxation and social security

49,933

48,397

Other creditors

141,653

114,495

309,795

264,279

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans

-

9,167

Hire purchase contracts

139,785

72,445

Other creditors

4,952

4,952

144,737

86,564

8.

RESERVES

Revaluation

reserve

£

At 1 November 2024

34,500

No description

(34,500

)

At 31 October 2025

-

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.