Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14356979 Mrs Elizabeth FULWELL Mr Martyn WESTBURY Mr Justin MACLENNAN Mr Andrew HILL iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14356979 2025-03-31 14356979 2026-03-31 14356979 2025-04-01 2026-03-31 14356979 frs-core:CurrentFinancialInstruments 2026-03-31 14356979 frs-core:Non-currentFinancialInstruments 2026-03-31 14356979 frs-core:BetweenOneFiveYears 2026-03-31 14356979 frs-core:ComputerEquipment 2026-03-31 14356979 frs-core:ComputerEquipment 2025-04-01 2026-03-31 14356979 frs-core:ComputerEquipment 2025-03-31 14356979 frs-core:FurnitureFittings 2026-03-31 14356979 frs-core:FurnitureFittings 2025-04-01 2026-03-31 14356979 frs-core:FurnitureFittings 2025-03-31 14356979 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 14356979 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 14356979 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 14356979 frs-core:PlantMachinery 2026-03-31 14356979 frs-core:PlantMachinery 2025-04-01 2026-03-31 14356979 frs-core:PlantMachinery 2025-03-31 14356979 frs-core:OtherReservesSubtotal 2026-03-31 14356979 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14356979 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 14356979 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14356979 frs-bus:SmallEntities 2025-04-01 2026-03-31 14356979 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14356979 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14356979 frs-bus:Director1 2025-04-01 2026-03-31 14356979 frs-bus:Director2 2025-04-01 2026-03-31 14356979 frs-bus:Director3 2025-04-01 2026-03-31 14356979 frs-bus:Director4 2025-04-01 2026-03-31 14356979 frs-countries:EnglandWales 2025-04-01 2026-03-31 14356979 2024-03-31 14356979 2025-03-31 14356979 2024-04-01 2025-03-31 14356979 frs-core:CurrentFinancialInstruments 2025-03-31 14356979 frs-core:Non-currentFinancialInstruments 2025-03-31 14356979 frs-core:BetweenOneFiveYears 2025-03-31 14356979 frs-core:OtherReservesSubtotal 2025-03-31 14356979 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14356979
Minehead And West Somerset Golf Club Limited
Financial Statements
For The Year Ended 31 March 2026
One Plus One Ltd
34/36 Fore Street
Bovey Tracey
Devon
TQ13 9AE
Minehead And West Somerset Golf Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Minehead And West Somerset Golf Club Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14356979

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 467,645 |  | 447,946
|  |  | 467,645 |  | 447,946
CURRENT ASSETS
Stocks | 5 | 23,963 |  | 13,842 |
Debtors | 6 | 22,200 |  | 20,591 |
Cash at bank and in hand |  | 370,503 |  | 397,447 |
|  | 416,666 |  | 431,880 |
Creditors: Amounts Falling Due Within One Year | 7 | (338,024 ) |  | (363,157 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 78,642 |  | 68,723
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 546,287 |  | 516,669
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (27,898 ) |  | (46,258 )
NET ASSETS |  |  | 518,389 |  | 470,411
RESERVES
Other reserves |  |  | 475,331 |  | 454,469
Income and Expenditure Account |  |  | 43,058 |  | 15,942
MEMBERS' FUNDS |  |  | 518,389 |  | 470,411

Page 1
Page 2
Minehead And West Somerset Golf Club Limited
Balance Sheet (continued)
As At 31 March 2026
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 Income and Expenditure Account.
On behalf of the board

Mr Andrew HILL Director
21 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Minehead And West Somerset Golf Club Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Minehead And West Somerset Golf Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 14356979 . The registered office is The Warren, Warren Road, Minehead, Somerset, TA24 5SJ.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold | No Depreciation
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% 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 income and expenditure 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 income and expenditure 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 17)
17 17
Page 3
Page 4
Minehead And West Somerset Golf Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 316,132 | 172,577 | 22,738 | 4,674 | 516,121
Additions | - | 26,474 | 2,836 | 268 | 29,578
Disposals | - | (245 ) | (8,911 ) | (905 ) | (10,061 )
As at 31 March 2026 | 316,132 | 198,806 | 16,663 | 4,037 | 535,638
Depreciation
As at 1 April 2025 | - | 61,606 | 5,258 | 1,311 | 68,175
Provided during the period | - | 5,802 | 2,836 | 529 | 9,167
Disposals | - | (136 ) | (8,306 ) | (907 ) | (9,349 )
As at 31 March 2026 | - | 67,272 | (212 ) | 933 | 67,993
Net Book Value
As at 31 March 2026 | 316,132 | 131,534 | 16,875 | 3,104 | 467,645
As at 1 April 2025 | 316,132 | 110,971 | 17,480 | 3,363 | 447,946

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock - Bar & Kitchen Stock | 7,908 |  | 8,631
Stock - Ground Maintenance Stock | 15,433 |  | 5,053
Stock - Clubhouse & Kitchen Gas Stock | 622 |  | 158
| 23,963 |  | 13,842

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,529 |  | 3,544
Other debtors | 16,671 |  | 17,047
| 22,200 |  | 20,591

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,993 |  | 36,072
Bank loans and overdrafts | 8,268 |  | 5,473
Other creditors | 280,988 |  | 317,217
Taxation and social security | 775 |  | 4,395
| 338,024 |  | 363,157

Page 4
Page 5
Minehead And West Somerset Golf Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,898 |  | 46,258

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 27,898 |  | 46,258

10. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5