Carlton Club (Low Fell) Limited

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

Registered number: 00475164

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		133,771		135,629

			133,771		135,629
CURRENT ASSETS
Debtors	5	1,845		1,924
Cash at bank and in hand		36,364		38,159

		38,209		40,083
Creditors: Amounts Falling Due Within One Year	6	(1,828 )		(1,110 )

NET CURRENT ASSETS (LIABILITIES)			36,381		38,973

TOTAL ASSETS LESS CURRENT LIABILITIES			170,152		174,602

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,412 )		(1,765 )

NET ASSETS			168,740		172,837

RESERVES
Revaluation reserve	7		153,133		153,133
Income and Expenditure Account			15,607		19,704

MEMBERS' FUNDS			168,740		172,837

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Carlton Club (Low Fell) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Michael Watson

Director

20/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Carlton Club (Low Fell) Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 00475164 . The registered office is Belle Vue Chambers, 11 Belle Vue Bank, Gateshead, Tyne and Wear, NE9 6BQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. 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. Turnover from the sale of goods is recognised as it becomes receivable or due. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2.4. 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
Fixtures & Fittings	20% Reducing balance

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.5. Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

2.6. Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2.7. Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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Carlton Club (Low Fell) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	176,051	18,911	194,962

As at 31 January 2026	176,051	18,911	194,962

Depreciation
As at 1 February 2025	49,712	9,621	59,333
Provided during the period	-	1,858	1,858

As at 31 January 2026	49,712	11,479	61,191

Net Book Value
As at 31 January 2026	126,339	7,432	133,771

As at 1 February 2025	126,339	9,290	135,629

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,845	1,924

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,500	858
Taxation and social security	328	252

	1,828	1,110

7. Reserves

	Revaluation reserve	Income and Expenditure Account
	£	£
As at 1 February 2025	153,133	19,704
Loss for the year and total comprehensive income	-	(4,097 )

As at 31 January 2026	153,133	15,607

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Carlton Club (Low Fell) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. 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.

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