Company registration number 02561295 (England and Wales)
BRETT VALE GOLF CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
92 Station Road
Clacton on Sea
Essex
CO15 1SG
BRETT VALE GOLF CLUB LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
BRETT VALE GOLF CLUB LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr M Waters
Company number
02561295
Registered office
92 Station Road
Clacton on Sea
Essex
CO15 1SG
Accountants
TC Group
92 Station Road
Clacton on Sea
Essex
CO15 1SG
BRETT VALE GOLF CLUB LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,621,901
1,625,279
Current assets
Stocks
16,000
16,000
Debtors
5
605,020
423,807
Cash at bank and in hand
191,839
244,215
812,859
684,022
Creditors: amounts falling due within one year
6
(1,089,084)
(1,228,818)
Net current liabilities
(276,225)
(544,796)
Total assets less current liabilities
1,345,676
1,080,483
Creditors: amounts falling due after more than one year
7
(982,192)
(1,003,764)
Provisions for liabilities
(5,983)
(4,602)
Net assets
357,501
72,117
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
357,401
72,017
Total equity
357,501
72,117
BRETT VALE GOLF CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 6 July 2026
Mr M Waters
Director
Company Registration No. 02561295
The notes on pages 4 to 8 form part of these financial statements
BRETT VALE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Brett Vale Golf Club Limited is a private company limited by shares incorporated in England and Wales. The registered office is 92 Station Road, Clacton on Sea, Essex, CO15 1SG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
2% straight line
Plant and machinery
25% reducing balance
Fixtures, fittings and equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

BRETT VALE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

BRETT VALE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
8
8
BRETT VALE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
4
Tangible fixed assets
Freehold property
Plant and machinery
Fixtures, fittings and equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2025
1,708,925
668,973
178,319
9,539
5,625
2,571,381
Additions
-
0
10,500
-
0
-
0
-
0
10,500
At 31 March 2026
1,708,925
679,473
178,319
9,539
5,625
2,581,881
Depreciation and impairment
At 1 April 2025
102,055
651,769
177,660
9,518
5,308
946,310
Depreciation charged in the year
8,901
4,520
165
5
79
13,670
At 31 March 2026
110,956
656,289
177,825
9,523
5,387
959,980
Carrying amount
At 31 March 2026
1,597,969
23,184
494
16
238
1,621,901
At 31 March 2025
1,606,870
17,412
660
21
316
1,625,279
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
69,693
11,043
Corporation tax recoverable
100,924
100,924
Other debtors
434,403
311,840
605,020
423,807
BRETT VALE GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
36,153
44,059
Trade creditors
142,658
38,396
Corporation tax
216,481
128,614
Other taxation and social security
118,980
328,360
Other creditors
574,812
689,389
1,089,084
1,228,818
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
982,192
1,003,764
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
130,521
31,496
2026-03-31 2025-04-01 false false false 06 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M Waters 02561295 2025-04-01 2026-03-31 02561295 bus:Director1 2025-04-01 2026-03-31 02561295 bus:RegisteredOffice 2025-04-01 2026-03-31 02561295 2026-03-31 02561295 2025-03-31 02561295 core:LandBuildings core:OwnedOrFreeholdAssets 2026-03-31 02561295 core:PlantMachinery 2026-03-31 02561295 core:FurnitureFittings 2026-03-31 02561295 core:ComputerEquipment 2026-03-31 02561295 core:MotorVehicles 2026-03-31 02561295 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 02561295 core:PlantMachinery 2025-03-31 02561295 core:FurnitureFittings 2025-03-31 02561295 core:ComputerEquipment 2025-03-31 02561295 core:MotorVehicles 2025-03-31 02561295 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 02561295 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 02561295 core:CurrentFinancialInstruments 2026-03-31 02561295 core:CurrentFinancialInstruments 2025-03-31 02561295 core:Non-currentFinancialInstruments 2026-03-31 02561295 core:Non-currentFinancialInstruments 2025-03-31 02561295 core:ShareCapital 2026-03-31 02561295 core:ShareCapital 2025-03-31 02561295 core:RetainedEarningsAccumulatedLosses 2026-03-31 02561295 core:RetainedEarningsAccumulatedLosses 2025-03-31 02561295 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02561295 core:PlantMachinery 2025-04-01 2026-03-31 02561295 core:FurnitureFittings 2025-04-01 2026-03-31 02561295 core:MotorVehicles 2025-04-01 2026-03-31 02561295 2024-04-01 2025-03-31 02561295 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 02561295 core:PlantMachinery 2025-03-31 02561295 core:FurnitureFittings 2025-03-31 02561295 core:ComputerEquipment 2025-03-31 02561295 core:MotorVehicles 2025-03-31 02561295 2025-03-31 02561295 core:ComputerEquipment 2025-04-01 2026-03-31 02561295 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02561295 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02561295 bus:FRS102 2025-04-01 2026-03-31 02561295 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 02561295 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP