Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02675983 Mr Stephen McKie Mr Lee McKie Mr Stephen McKie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02675983 2025-03-31 02675983 2026-03-31 02675983 2025-04-01 2026-03-31 02675983 frs-core:CurrentFinancialInstruments 2026-03-31 02675983 frs-core:Non-currentFinancialInstruments 2026-03-31 02675983 frs-core:BetweenOneFiveYears 2026-03-31 02675983 frs-core:FurnitureFittings 2026-03-31 02675983 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02675983 frs-core:FurnitureFittings 2025-03-31 02675983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 02675983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02675983 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 02675983 frs-core:MotorVehicles 2026-03-31 02675983 frs-core:MotorVehicles 2025-04-01 2026-03-31 02675983 frs-core:MotorVehicles 2025-03-31 02675983 frs-core:PlantMachinery 2026-03-31 02675983 frs-core:PlantMachinery 2025-04-01 2026-03-31 02675983 frs-core:PlantMachinery 2025-03-31 02675983 frs-core:WithinOneYear 2026-03-31 02675983 frs-core:SharePremium 2026-03-31 02675983 frs-core:ShareCapital 2026-03-31 02675983 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02675983 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02675983 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02675983 frs-bus:SmallEntities 2025-04-01 2026-03-31 02675983 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02675983 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02675983 frs-bus:Director1 2025-04-01 2026-03-31 02675983 frs-bus:Director2 2025-04-01 2026-03-31 02675983 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02675983 frs-countries:EnglandWales 2025-04-01 2026-03-31 02675983 2024-03-31 02675983 2025-03-31 02675983 2024-04-01 2025-03-31 02675983 frs-core:CurrentFinancialInstruments 2025-03-31 02675983 frs-core:Non-currentFinancialInstruments 2025-03-31 02675983 frs-core:BetweenOneFiveYears 2025-03-31 02675983 frs-core:WithinOneYear 2025-03-31 02675983 frs-core:SharePremium 2025-03-31 02675983 frs-core:ShareCapital 2025-03-31 02675983 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02675983
Blundells Hill Golf Club Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
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
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
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
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
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
Page 5