Woldale Angling Club Ltd

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

Registered number: 15498263

		28 February 2026		28 February 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	375		-
Cash at bank and in hand		5,655		1,532

		6,030		1,532
Creditors: Amounts Falling Due Within One Year	5	(2,412 )		(2,412 )

NET CURRENT ASSETS (LIABILITIES)			3,618		(880 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,618		(880 )

NET ASSETS/(LIABILITIES)			3,618		(880 )

Income and Expenditure Account			3,618		(880 )

MEMBERS' FUNDS			3,618		(880)

For the year ending 28 February 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 Income and Expenditure Account.

On behalf of the board

Mr Stephen Royce

Director

5 June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Woldale Angling Club Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15498263 . The registered office is C O Digiaccounts & Tax, Design House Preston Road, Charnock Richard, Chorley, Lancashire, PR7 5JZ.

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 principal source of income of the company comprises membership subscriptions received from members of the angling club. Membership subscriptions are recognised in the accounting period to which they relate.

2.3. Taxation

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

The company operates as a private members' angling club. In preparing the corporation tax computation, consideration has been given to the mutual trading principle. Surpluses arising from transactions with members, undertaken for the mutual benefit of those members, have been treated as mutual trading receipts and are therefore not subject to corporation tax.

Corporation tax has been provided on any taxable profits arising from non-mutual sources of income in accordance with applicable tax legislation.

2.4. Government Grant

Government grants are recognised in the income and expenditure 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 income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure 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 income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure 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: 5 (2025: )

4. Debtors

	28 February 2026	28 February 2025
	£	£
Due within one year
Other debtors	375	-

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Page 3

Woldale Angling Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Creditors: Amounts Falling Due Within One Year

	28 February 2026	28 February 2025
	£	£
Trade creditors	(1 )	-
Other creditors	2,412	2,412
Taxation and social security	1	-

	2,412	2,412

6. Share Capital

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