REGISTERED NUMBER: 03877455 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

TIDWORTH GARRISON

GOLF CLUB LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K M Harley

Mr M Shaw

Mr M A Strong

Mr R A Greenwood

Mr S M Holden

Mr S Pierce

Mr C G T Stockdale

SECRETARY:

Mrs C Boissel-Marshall

REGISTERED OFFICE:

Tidworth Garrison Golf Club

Bulford Road

Tidworth

Wiltshire

SP9 7AF

REGISTERED NUMBER:

03877455 (England and Wales)

ACCOUNTANTS:

Hysons

Chartered Accountants

14 London Street

Andover

Hampshire

SP10 2PA

FIXED ASSETS

Tangible assets

5

418,087

445,570

CURRENT ASSETS

Stocks

6

3,413

5,471

Debtors

7

-

6,295

Cash at bank and in hand

863,108

765,821

866,521

777,587

CREDITORS

Amounts falling due within one year

8

661,481

579,301

NET CURRENT ASSETS

205,040

198,286

TOTAL ASSETS LESS CURRENT LIABILITIES

623,127

643,856

CREDITORS

Amounts falling due after more than one year

9

-

(7,500

)

PROVISIONS FOR LIABILITIES

(5,108

)

(5,957

)

NET ASSETS

618,019

630,399

RESERVES

Income and expenditure account

11

618,019

630,399

618,019

630,399

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 26 August 2026 and were signed on its behalf by:

Mr S M Holden - Director

Mr R A Greenwood - Director

1.	STATUTORY INFORMATION

Tidworth Garrison 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Long leasehold

-

Over the term of the lease

Plant, fixtures and fittings

-

Over 5, 10, 15 and 20 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 19 ) .

5.	TANGIBLE FIXED ASSETS

Plant,

fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 April 2025

259,615

712,339

971,954

Additions

-

38,087

38,087

At 31 March 2026

259,615

750,426

1,010,041

DEPRECIATION

At 1 April 2025

80,236

446,148

526,384

Charge for year

4,609

60,961

65,570

At 31 March 2026

84,845

507,109

591,954

NET BOOK VALUE

At 31 March 2026

174,770

243,317

418,087

At 31 March 2025

179,379

266,191

445,570

6.

STOCKS

2026

2025

£

£

Stocks

3,413

5,471

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Accrued income

-

300

Prepayments

-

5,995

-

6,295

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

7,500

10,000

Hire purchase contracts

5,067

-

Trade creditors

25,650

27,224

Tax

2,995

7,058

Social security and other taxes

9,553

-

VAT

1,594

6,193

Other creditors

54,758

41,865

Accrued expenses

4,699

2,932

Deferred income

549,665

484,029

661,481

579,301

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

-

7,500

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

7,500

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

7,500

11.

RESERVES

Income

and

expenditure

account

£

At 1 April 2025

630,399

Deficit for the year

(12,380

)

At 31 March 2026

618,019

Included in the above reserves is the Contingency fund, which represents amounts put aside for large capital and exceptional expenditure. The Contingency fund is shown below:

Contingency

fund

At 1 April 2025

114,811

Renewable heat incentive scheme receipts

14,491

At 31 March 2026

129,302

12.	ULTIMATE CONTROLLING PARTY