Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true 2025-01-01 false operation of a members golf club 24 24 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00785399 2025-01-01 2025-12-31 00785399 2024-01-01 2024-12-31 00785399 2025-12-31 00785399 2024-12-31 00785399 c:Director6 2025-01-01 2025-12-31 00785399 d:Buildings 2025-01-01 2025-12-31 00785399 d:Buildings 2025-12-31 00785399 d:Buildings 2024-12-31 00785399 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00785399 d:PlantMachinery 2025-01-01 2025-12-31 00785399 d:PlantMachinery 2025-12-31 00785399 d:PlantMachinery 2024-12-31 00785399 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00785399 d:FurnitureFittings 2025-01-01 2025-12-31 00785399 d:FurnitureFittings 2025-12-31 00785399 d:FurnitureFittings 2024-12-31 00785399 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00785399 d:ComputerEquipment 2025-01-01 2025-12-31 00785399 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 00785399 d:OtherPropertyPlantEquipment 2025-12-31 00785399 d:OtherPropertyPlantEquipment 2024-12-31 00785399 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00785399 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00785399 d:CurrentFinancialInstruments 2025-12-31 00785399 d:CurrentFinancialInstruments 2024-12-31 00785399 d:Non-currentFinancialInstruments 2025-12-31 00785399 d:Non-currentFinancialInstruments 2024-12-31 00785399 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 00785399 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00785399 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 00785399 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 00785399 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-12-31 00785399 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 00785399 d:CapitalRedemptionReserve 2025-12-31 00785399 d:CapitalRedemptionReserve 2024-12-31 00785399 d:RetainedEarningsAccumulatedLosses 2025-12-31 00785399 d:RetainedEarningsAccumulatedLosses 2024-12-31 00785399 c:FRS102 2025-01-01 2025-12-31 00785399 c:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00785399 c:FullAccounts 2025-01-01 2025-12-31 00785399 c:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 00785399 d:BetweenOneFiveYears 2025-12-31 00785399 d:BetweenOneFiveYears 2024-12-31 00785399 2 2025-01-01 2025-12-31 00785399 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-12-31 00785399 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-12-31 00785399 d:LeasedAssetsHeldAsLessee 2025-12-31 00785399 d:LeasedAssetsHeldAsLessee 2024-12-31 00785399 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 00785399 HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 00785399 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,110,185 |  | 997,141
|  |  | 1,110,185 |  | 997,141
Current assets |  |  |  |  |
Stocks | 5 | 7,581 |  | 6,372 |
Debtors: amounts falling due within one year | 6 | 61,483 |  | 50,056 |
Cash at bank and in hand | 7 | 670,308 |  | 485,658 |
|  | 739,372 |  | 542,086 |
Creditors: amounts falling due within one year | 8 | (486,179) |  | (359,097) |
Net current assets |  |  | 253,193 |  | 182,989
Total assets less current liabilities |  |  | 1,363,378 |  | 1,180,130
Creditors: amounts falling due after more than one year | 9 |  | (69,952) |  | (132,692)
Net assets |  |  | 1,293,426 |  | 1,047,438
Capital and reserves |  |  |  |  |
Infill project reserve |  |  | 512,332 |  | 377,993
Income and expenditure account |  |  | 781,094 |  | 669,445
|  |  | 1,293,426 |  | 1,047,438
Page 1
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 00785399 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 February 2026.
T Grimshaw CBE
The notes on pages 3 to 8 form part of these financial statements. Page 2
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
High Post Golf Club Limited is a private company limited by guarantee and is incorporated in England. Its registered office is The Clubhouse, Great Durnford, Salisbury, Wiltshire, SP4 6AT. The financial statements are presented in sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Membership income is recognised over the period the membership covers. Membership income that relates to periods falling after the accounting year end is recorded in creditors, as deferred income. All other income is recognised at the point the service is provided.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold buildings | - | 2% straight line
|  |  |  | Plant & machinery | - | 10% - 20% straight line
|  |  |  | Fixtures & fittings | - | 4% - 33.3% straight line
|  |  |  | Assets under construction | - | No depreciation until assets enter use
|  |  |  | Other fixed assets | - | 4% - 10% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Assets obtained under hire purchases or finance lease contracts are capitalised as tangible fixed assets and depreciated over their useful lives.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | Cash at bank and in hand
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.10 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.11 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense is recognised within other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
The average monthly number of employees during the year was 20 (2024 - 23). Page 5
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Fixtures & fittings | Other fixed assets / assets under construction | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 702,773 | 890,531 | 431,947 | 453,695 | 2,478,946
| Additions | - | 8,943 | 36,616 | 239,014 | 284,573
| Disposals | - | (32,438) | - | - | (32,438)
| At 31 December 2025 | 702,773 | 867,036 | 468,563 | 692,709 | 2,731,081
| Depreciation |  |  |  |  |
| At 1 January 2025 | 352,757 | 447,417 | 366,617 | 315,014 | 1,481,805
| Depreciation charge | 25,890 | 105,227 | 21,256 | 19,156 | 171,529
| Disposals | - | (32,438) | - | - | (32,438)
| At 31 December 2025 | 378,647 | 520,206 | 387,873 | 334,170 | 1,620,896
| Net book value |  |  |  |  |
| At 31 December 2025 | 324,126 | 346,830 | 80,690 | 358,539 | 1,110,185
| At 31 December 2024 | 350,016 | 443,114 | 65,330 | 138,681 | 997,141
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 215,891 | 286,020
|  | 215,891 | 286,020
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bar and catering stocks | 7,581 | 6,372
|  | 7,581 | 6,372
Page 6
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 19,601 | 19,782
| Prepayments and accrued income | 41,882 | 30,274
|  | 61,483 | 50,056
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 670,308 | 485,658
|  | 670,308 | 485,658
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Debenture loans | 6,460 | 6,460
| Bank loans | 8,776 | 11,852
| Trade creditors | 37,281 | 42,698
| Corporation tax | 17,740 | 7,907
| Other taxation and social security | 7,898 | 10,574
| Obligations under finance lease and hire purchase contracts | 54,456 | 66,385
| Other creditors | 74,224 | 88,590
| Accruals and deferred income | 279,344 | 124,631
|  | 486,179 | 359,097
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,776
| Net obligations under finance leases and hire purchase contracts | 69,952 | 123,916
|  | 69,952 | 132,692
Page 7
HIGH POST GOLF CLUB LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,776 | 11,852
| Debenture loans | 6,460 | 6,460
|  | 15,236 | 18,312
| Amounts falling due 2-5 years |  |
| Bank loans | - | 8,776
|  | - | 8,776
|  | 15,236 | 27,088
11. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £0.05 towards the assets of the company in the event of liquidation.
12. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Later than 1 year and not later than 5 years | 38,780 | 35,517
|  | 38,780 | 35,517
Page 8