REGISTERED NUMBER: 10581412 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

Brough Golf Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Backhouse

C R Payne

C P Cannell

R I Townsend

J Blenkarn

A J Price

N Thompson

REGISTERED OFFICE:

16 Cave Road

Brough

East Yorkshire

HU15 1HB

REGISTERED NUMBER:

10581412 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants

and Statutory Auditors

Roland House

Princes Dock Street

HULL HU1 2LD

FIXED ASSETS

Tangible assets

4

283,741

342,334

Investments

5

6,621

6,621

290,362

348,955

CURRENT ASSETS

Stocks

21,417

15,878

Debtors

6

58,724

58,610

Cash at bank and in hand

148,959

82,504

229,100

156,992

CREDITORS

Amounts falling due within one year

7

309,649

323,929

NET CURRENT LIABILITIES

(80,549

)

(166,937

)

TOTAL ASSETS LESS CURRENT LIABILITIES

209,813

182,018

CREDITORS

Amounts falling due after more than one year

8

1,911

24,846

NET ASSETS

207,902

157,172

RESERVES

Other reserves

9

111,418

118,375

Income and expenditure account

9

96,484

38,797

207,902

157,172

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 29 July 2026 and were signed on its behalf by:

J Blenkarn - Director

1.	STATUTORY INFORMATION

Brough 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 is measured at the fair value of the consideration received or receivable of value added tax.

The following policies have been adopted for the recognition of turnover:

Membership subscription and fees

Income from membership subscription and fees are recognised on a monthly basis in line with the clubs membership year.

Tangible fixed assets

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

Land and buildings

-

4% on cost

Plant and machinery etc

-

20% on cost, 10% on cost and at varying rates 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. Cost includes all costs of purchases, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitralised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated lives or the lease term, whichever is the shorter.

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

Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contributions plan is a pension plan under which the company pays a fixed contribution into a separate entity. Once the contribution have been paid the company has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately frore the company in independently administrated funds.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactions price. Any losses arising from impairment are recognised in the profit and loss account tn other administration expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised costs using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measure at present value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

116,611

1,253,587

1,370,198

Additions

-

9,069

9,069

Disposals

-

(74,187

)

(74,187

)

At 31 March 2026

116,611

1,188,469

1,305,080

DEPRECIATION

At 1 April 2025

102,673

925,191

1,027,864

Charge for year

3,385

64,277

67,662

Eliminated on disposal

-

(74,187

)

(74,187

)

At 31 March 2026

106,058

915,281

1,021,339

NET BOOK VALUE

At 31 March 2026

10,553

273,188

283,741

At 31 March 2025

13,938

328,396

342,334

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

6,621

NET BOOK VALUE

At 31 March 2026

6,621

At 31 March 2025

6,621

The company's investments at the Balance Sheet date in the share capital of companies include the following:

The Brough Golf Course Company Limited

Registered office: 16 Cave Road, Brough, East Yorkshire, HU15 1HB

Nature of business: Letting of property and land

%

Class of shares:

holding

Ordinary

68.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

21,760

21,716

Profit for the year

44

85

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

58,724

58,610

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,935

22,935

Trade creditors

64,366

49,249

Taxation and social security

9,443

10,449

Other creditors

212,905

241,296

309,649

323,929

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,911

24,846

9.

RESERVES

Income & expenditure Account

Otherreserves

Total

£

£

£

At 1 April 2025

38,797

118,375

157,172

Surplus/(deficit) for the year

57,687

(6,957

)

50,730

At 31 March 2026

96,484

111,418

207,902

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

The Report of the Auditors was unqualified.

Andrew Ewart FCA FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

11.	COMMITMENTS, GUARANTEES AND CONTINGENCIES

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amounted to £12,162 (2025 - £18,168)

12.	RELATED PARTY DISCLOSURES

13.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.

14.	LIMITED BY GUARANTEE

The company is limited by guarantee. In the event of the company being wound up, the liability of each member is limited to a sum of £1.