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Company No: 09322409 (England and Wales)

# BURGHILL VALLEY GOLF CLUB LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

BURGHILL VALLEY GOLF CLUB LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

BURGHILL VALLEY GOLF CLUB LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
BURGHILL VALLEY GOLF CLUB LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 1,769,359 |  | 1,788,762
|  | 1,769,359 |  | 1,788,762
Current assets |  |  |  |
Stocks |  | 30,107 |  | 28,297
Debtors | 5 | 100,235 |  | 86,822
Cash at bank and in hand |  | 207,222 |  | 148,186
|  | 337,564 |  | 263,305
Creditors: amounts falling due within one year | 6 | ( 484,667) |  | ( 405,143)
Net current liabilities |  | (147,103) |  | (141,838)
Total assets less current liabilities |  | 1,622,256 |  | 1,646,924
Creditors: amounts falling due after more than one year | 7 | ( 1,498,000) |  | ( 1,487,478)
Net assets |  | 124,256 |  | 159,446
Capital and reserves |  |  |  |
Called-up share capital | 8 | 2 |  | 2
Revaluation reserve |  | 557,262 |  | 557,262
Profit and loss account |  | ( 433,008 ) |  | ( 397,818 )
Total shareholders' funds |  | 124,256 |  | 159,446

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Burghill Valley Golf Club Limited (registered number: 09322409) were approved and authorised for issue by the Board of Directors on 18 August 2026. They were signed on its behalf by:

Mark Richard Ellis Director |

BURGHILL VALLEY GOLF CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
BURGHILL VALLEY GOLF CLUB LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Burghill Valley Golf Club Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Burghill Valley Golf Club Tillington Road, Burghill, Hereford, HR4 7RW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line
Trademarks, patents and licences | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Land and buildings | 20 - 50 years straight line
Plant and machinery | 15 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 24 |  | 24

#### 3. Intangible assets

| Goodwill |  | Trademarks, patents and licences |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2025 | 203,676 |  | 10,600 |  | 214,276
At 31 March 2026 | 203,676 |  | 10,600 |  | 214,276
Accumulated amortisation |  |  |  |  |
At 01 April 2025 | 203,676 |  | 10,600 |  | 214,276
At 31 March 2026 | 203,676 |  | 10,600 |  | 214,276
Net book value |  |  |  |  |
At 31 March 2026 | 0 |  | 0 |  | 0
At 31 March 2025 | 0 |  | 0 |  | 0

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 1,569,051 |  | 585,884 |  | 4,800 |  | 245,913 |  | 2,405,648
Additions | 8,961 |  | 8,580 |  | 0 |  | 18,238 |  | 35,779
At 31 March 2026 | 1,578,012 |  | 594,464 |  | 4,800 |  | 264,151 |  | 2,441,427
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 43,309 |  | 328,600 |  | 3,946 |  | 241,031 |  | 616,886
Charge for the financial year | 9,174 |  | 39,880 |  | 214 |  | 5,914 |  | 55,182
At 31 March 2026 | 52,483 |  | 368,480 |  | 4,160 |  | 246,945 |  | 672,068
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 1,525,529 |  | 225,984 |  | 640 |  | 17,206 |  | 1,769,359
At 31 March 2025 | 1,525,742 |  | 257,284 |  | 854 |  | 4,882 |  | 1,788,762

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 13,451 |  | 16,352
Prepayments | 26,001 |  | 24,012
Other debtors | 60,783 |  | 46,458
| 100,235 |  | 86,822

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 75,182 |  | 62,259
Amounts owed to directors | 80,000 |  | 80,000
Accruals and deferred income | 247,166 |  | 197,470
Other taxation and social security | 63,798 |  | 46,637
Obligations under finance leases and hire purchase contracts | 16,341 |  | 14,256
Other creditors | 2,180 |  | 4,521
| 484,667 |  | 405,143

The hire purchase contract has been secured over £38,670 (2025: £45,494) of the company's fixed assets.

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Amounts owed to directors | 1,498,000 |  | 1,468,000
Obligations under finance leases and hire purchase contracts | 0 |  | 19,478
| 1,498,000 |  | 1,487,478

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 |  | 2025
| £ |  | £
Within one year | 3,993 |  | 3,993
Between one and five years | 1,997 |  | 5,990
| 5,990 |  | 9,983

Other financial commitments

#### 10. Related party transactions

Transactions with the entity's directors

| 2026 |  | 2025
| £ |  | £
Amounts owed to directors | 1,578,000 |  | 1,548,000