Registration number: 08836887

Bury Golf Club Limited

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 7

Bury Golf Club Limited

Balance Sheet
30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	245,542	274,197
Current assets
Stocks	5	4,743	2,794
Debtors	6	9,893	9,425
Cash at bank and in hand		12,249	21,549
		26,885	33,768
Creditors: Amounts falling due within one year	7	(74,369)	(71,435)
Net current liabilities		(47,484)	(37,667)
Total assets less current liabilities		198,058	236,530
Creditors: Amounts falling due after more than one year	7	(18,581)	(27,923)
Net assets		179,477	208,607
Reserves
Retained earnings		179,477	208,607
Surplus		179,477	208,607

Bury Golf Club Limited

Balance Sheet
30 November 2025

For the financial year ending 30 November 2025 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 accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 April 2026 and signed on its behalf by:
 

.........................................

I G McGloughlin - Finance director

Director

Company Registration Number: 08836887

Bury Golf Club Limited

Notes to the Financial Statements
Year Ended 30 November 2025

1	General information

The Company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the Company in the event of liquidation.

The address of its registered office is:
Unsworth Hall
Manchester Road
Bury
Greater Manchester
BL9 9TJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Bury Golf Club Limited

Notes to the Financial Statements
Year Ended 30 November 2025

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Course Machinery	15% Reducing Balance
Clubhouse	2% Reducing Balance
Lambs Lodge and Outbuildings	5% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Bury Golf Club Limited

Notes to the Financial Statements
Year Ended 30 November 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 15 (2024 - 15).

Bury Golf Club Limited

Notes to the Financial Statements
Year Ended 30 November 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	270,292	65,945	308,082	644,319
At 30 November 2025	270,292	65,945	308,082	644,319
Depreciation
At 1 December 2024	65,171	53,886	251,065	370,122
Charge for the year	4,400	2,348	21,907	28,655
At 30 November 2025	69,571	56,234	272,972	398,777
Carrying amount
At 30 November 2025	200,721	9,711	35,110	245,542
At 30 November 2024	205,121	12,059	57,017	274,197

Included within the net book value of land and buildings above is £200,721 (2024 - £205,121) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	4,743	2,794

6

Debtors

Current	2025 £	2024 £
Prepayments	6,048	7,969
Other debtors	3,845	1,456
	9,893	9,425

Bury Golf Club Limited

Notes to the Financial Statements
Year Ended 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		15,468	26,268
Trade creditors		12,751	5,786
Social security and other taxes		16,237	18,614
Other payables		19,268	13,628
Accruals		10,645	7,139
		74,369	71,435
Due after one year
Loans and borrowings		18,581	27,923

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		18,581	27,923