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REGISTERED NUMBER: 00924509 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE BILLINGHAM GOLF CLUB LIMITED

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

THE BILLINGHAM GOLF CLUB LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr N P Kerr

| Mr J R Collins

| Mrs H Fawcett

| Mr P McGrath

| Mr P A Evans

| REGISTERED OFFICE: | Sandy Lane

| Billingham

| TS22 5NA

| REGISTERED NUMBER: | 00924509 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Jemma Hoggard FCA

| AUDITORS: | Baines Jewitt Limited

| Statutory Auditors

| Spitfire House

| 19 Falcon Court

| Preston Farm Industrial Estate

| Stockton-on-Tees

| TS18 3TU

| BANKERS: | Barclays Bank PLC

| 49 High Street

| Stockton-on-Tees

| TS18 1AG

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 402,127 |  | 458,988 |  |

CURRENT ASSETS

Stocks | 5 | 19,678 |  | 18,587 |  |

Debtors | 6 | 9,751 |  | 7,227 |  |

Cash at bank and in hand | 171,750 |  | 158,123 |  |

201,179 |  | 183,937 |  |

CREDITORS

Amounts falling due within one year | 7 | 233,092 |  | 256,320 |  |

NET CURRENT LIABILITIES | (31,913 | ) | (72,383 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 370,214 |  | 386,605 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 70,441 |  | 102,282 |  |

NET ASSETS | 299,773 |  | 284,323 |  |

RESERVES

General reserve | 71,655 |  | 71,655 |  |

Income and expenditure account | 228,118 |  | 212,668 |  |

299,773 |  | 284,323 |  |

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 12 March 2026 and were signed on its behalf by:

Mr N P Kerr - Director

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| The Billingham 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.

| Turnover

| Turnover represents net invoiced sales of goods and member subscriptions, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold land |  | - not provided |  |

| Alterations to clubhouse |  | - 5% on cost |  |

| Greens' buildings |  | - 10% on cost |  |

| Car park |  | - 20% on cost |  |

| Course preparation |  | - 10% on cost |  |

| Greens' equipment |  | - 7 years |  |

| Clubhouse equipment |  | - 25% on cost and 10% on cost |  |

| All weather practice facility |  | - 10% 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.

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 19 ) .

4. | TANGIBLE FIXED ASSETS

Alterations |  |

Freehold | to | Greens' |  |

land | clubhouse | buildings | Car park |

| £ | £ | £ | £

| COST

| At 1 January 2025 | 231,060 |  | 562,071 |  | 106,799 |  | 83,314 |  |

| Additions | - |  | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  | - |  |

| At 31 December 2025 | 231,060 |  | 562,071 |  | 106,799 |  | 83,314 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 549,796 |  | 106,794 |  | 53,458 |  |

| Charge for year | - |  | 956 |  | - |  | 12,928 |  |

| Eliminated on disposal | - |  | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 550,752 |  | 106,794 |  | 66,386 |  |

| NET BOOK VALUE

| At 31 December 2025 | 231,060 |  | 11,319 |  | 5 |  | 16,928 |  |

| At 31 December 2024 | 231,060 |  | 12,275 |  | 5 |  | 29,856 |  |

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

All weather |  |

practice | Course | Greens' | Clubhouse |  |

facility | preparation | equipment | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 January 2025 | 65,951 |  | 360,080 |  | 584,584 |  | 237,593 |  | 2,231,452 |  |

| Additions | - |  | - |  | 22,856 |  | 615 |  | 23,471 |  |

| Disposals | - |  | - |  | (18,147 | ) | - |  | (18,147 | ) |

| At 31 December 2025 | 65,951 |  | 360,080 |  | 589,293 |  | 238,208 |  | 2,236,776 |  |

| DEPRECIATION

| At 1 January 2025 | 65,926 |  | 358,652 |  | 410,890 |  | 226,948 |  | 1,772,464 |  |

| Charge for year | - |  | 188 |  | 49,616 |  | 3,336 |  | 67,024 |  |

| Eliminated on disposal | - |  | - |  | (4,839 | ) | - |  | (4,839 | ) |

| At 31 December 2025 | 65,926 |  | 358,840 |  | 455,667 |  | 230,284 |  | 1,834,649 |  |

| NET BOOK VALUE

| At 31 December 2025 | 25 |  | 1,240 |  | 133,626 |  | 7,924 |  | 402,127 |  |

| At 31 December 2024 | 25 |  | 1,428 |  | 173,694 |  | 10,645 |  | 458,988 |  |

5. | STOCKS

2025 | 2024 |

| £ | £

| Bar stocks | 12,908 |  | 10,414 |  |

| Greens stocks | 6,770 |  | 8,173 |  |

19,678 |  | 18,587 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 812 |  | - |  |

| Other debtors | 8,939 |  | 7,227 |  |

9,751 |  | 7,227 |  |

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 5,882 |  | 5,882 |  |

| Finance leases (see note 9) | 25,885 |  | 42,417 |  |

| Trade creditors | 31,029 |  | 33,397 |  |

| Social security and other taxes | 8,308 |  | 5,305 |  |

| VAT | 2,720 |  | 8,873 |  |

| Subscriptions received in advance | 93,902 |  | 85,599 |  |

| Swipe card | 20,305 |  | 18,517 |  |

| Brewery loan | 10,953 |  | 15,516 |  |

| Accruals and deferred income | 34,108 |  | 40,814 |  |

233,092 |  | 256,320 |  |

| As at the year end, pension commitments of £1,593 were outstanding (2024: £1,129).

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans - 1-2 years | 5,882 |  | 5,882 |  |

| Bank loans - 2- 5 years | 15,536 |  | 17,647 |  |

| Bank loans repayable in more than five years | - |  | 3,845 |  |

| Finance leases (see note 9) | 49,023 |  | 74,908 |  |

70,441 |  | 102,282 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans repayable in more than five years | - |  | 3,845 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Finance leases |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 25,885 |  | 42,417 |  |

| Between one and five years | 49,023 |  | 74,908 |  |

74,908 |  | 117,325 |  |

THE BILLINGHAM GOLF CLUB LIMITED (REGISTERED NUMBER: 00924509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | LEASING AGREEMENTS - continued

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 27,622 |  | 28,881 |  |

| Between one and five years | 41,449 |  | 67,812 |  |

69,071 |  | 96,693 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 27,300 |  | 33,256 |  |

| Finance leases | 74,908 |  | 117,325 |  |

102,208 |  | 150,581 |  |

| Finance lease liabilities are secured on the assets to which they relate.

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Jemma Hoggard FCA (Senior Statutory Auditor)

| for and on behalf of Baines Jewitt Limited

12. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

13. | LIMITED BY GUARANTEE

| The club is limited by guarantee. Every member of the club undertakes to contribute to the assets of the club in the event of it being wound up, to an amount not exceeding £50 per member.