REGISTERED NUMBER: 09493826 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WBGC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Field

S R Berry

Mrs P Coase

T Cook

S Hayes

B S Herbert

K Mannering

SECRETARY:

K Mullen

REGISTERED OFFICE:

Clubhouse

Sheerwater Road

West Byfleet

Surrey

KT14 6AA

REGISTERED NUMBER:

09493826 (England and Wales)

ACCOUNTANTS:

GBJ Financial Limited

Sterling House

27 Hatchlands Road

Redhill

Surrey

RH1 6RW

FIXED ASSETS

Tangible assets

4

1,029,459

1,157,035

Investments

5

845

845

1,030,304

1,157,880

CURRENT ASSETS

Stocks

16,647

20,320

Debtors

6

160,061

148,918

Cash at bank and in hand

735,142

623,075

911,850

792,313

CREDITORS

Amounts falling due within one year

7

580,754

529,413

NET CURRENT ASSETS

331,096

262,900

TOTAL ASSETS LESS CURRENT LIABILITIES

1,361,400

1,420,780

CREDITORS

Amounts falling due after more than one year

8

158,961

225,202

NET ASSETS

1,202,439

1,195,578

RESERVES

Retained earnings

1,202,439

1,195,578

1,202,439

1,195,578

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 profit or loss 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

P J Field - Director

1.	STATUTORY INFORMATION

WBGC Limited is a private company, limited by shares , 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

5% on cost

Plant and machinery

-

20% on cost, 10% on cost, 5% on cost and 2% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

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

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.

Hire purchase /leasing.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to income as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

166,112

1,579,911

90,358

5,636

1,842,017

Disposals

(19,716

)

(41,142

)

(7,158

)

-

(68,016

)

At 31 December 2025

146,396

1,538,769

83,200

5,636

1,774,001

DEPRECIATION

At 1 January 2025

66,964

586,381

29,757

1,880

684,982

Charge for year

7,319

101,737

16,640

1,879

127,575

Eliminated on disposal

(19,716

)

(41,142

)

(7,157

)

-

(68,015

)

At 31 December 2025

54,567

646,976

39,240

3,759

744,542

NET BOOK VALUE

At 31 December 2025

91,829

891,793

43,960

1,877

1,029,459

At 31 December 2024

99,148

993,530

60,601

3,756

1,157,035

5.	FIXED ASSET INVESTMENTS

WBGC Limited acquired shares in West Byfleet Golf Club Limited upon the transfer of the net assets from West Byfleet Golf Club (an unincorporated association) on 1st January 2016. West Byfleet Golf Club Limited is a dormant company but it owns the freehold land that this company occupies under a grant of use.

WBGC Limited owns 382 25p Members' Shares and 169 £1 Proprietors' Shares in West Byfleet Golf Club Limited. There are 382 Members' Shares and 258 Proprietors' shares in issue.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

86,037

92,200

Other debtors

74,024

56,718

160,061

148,918

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

63,742

73,793

Trade creditors

423,742

372,385

Taxation and social security

28,383

22,181

Other creditors

64,887

61,054

580,754

529,413

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

100,496

165,257

Other creditors

58,465

59,945

158,961

225,202

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Members' loans

58,465

59,945