REGISTERED NUMBER: 00401184 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Didsbury Golf Club Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J D Kirk

M Serrage

S Wild

M Campbell

F Finlay

S Wells

S Wilkinson

M Caddick

T O'Gara

P Paton

REGISTERED OFFICE:

Didsbury Golf Club

Ford Lane

Northenden

Manchester

M22 4NQ

REGISTERED NUMBER:

00401184 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Tangible assets

4

509,107

489,306

CURRENT ASSETS

Stocks

9,905

10,721

Debtors: amounts falling due within one year

5

158,617

154,640

Debtors: amounts falling due after more than one year

5

120,000

180,000

Cash at bank

159,923

111,822

448,445

457,183

CREDITORS

Amounts falling due within one year

6

(223,367

)

(195,262

)

NET CURRENT ASSETS

225,078

261,921

TOTAL ASSETS LESS CURRENT LIABILITIES

734,185

751,227

CREDITORS

Amounts falling due after more than one year

7

(45,231

)

(6,907

)

NET ASSETS

688,954

744,320

RESERVES

Other reserves

35,200

35,200

Retained earnings

653,754

709,120

688,954

744,320

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 profit or loss 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 10 September 2026 and were signed on its behalf by:

S Wild - Director

1.	STATUTORY INFORMATION

Didsbury 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the income for the year excluding value added tax. Income for the year is made up of subscriptions, entrance fees, locker rent, green fees, bar sales and other miscellaneous receipts.Subscription income received in advance is presented as deferred income and released to turnover over the period of membership.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

All fixed assets are stated at cost less accumulated depreciation, except Freehold land which is not depreciated.

Depreciation on assets is calculated to allocate the depreciable amount to their residual values over their estimated useful lives as follows:

Freehold property - at varying rates on cost

Fixtures, plant and equipment 5% - 25% on cost

During the year obsolete items, with a nil net book value were disposed of within the accounts.

Land is not depreciated.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Operating leases

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

The sale and leaseback of fixed assets under operating leases is recognised immediately, in gain on disposal where the transaction takes place at fair value.

Pension Costs

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from the company in an independently administered fund. The pension costs charged to the profit and loss account represent the contributions payable in respect of the accounting period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

plant &

Property

equipment

Totals

£

£

£

COST

At 1 April 2025

487,436

932,809

1,420,245

Additions

11,437

69,629

81,066

At 31 March 2026

498,873

1,002,438

1,501,311

DEPRECIATION

At 1 April 2025

256,940

673,999

930,939

Charge for year

14,220

47,045

61,265

At 31 March 2026

271,160

721,044

992,204

NET BOOK VALUE

At 31 March 2026

227,713

281,394

509,107

At 31 March 2025

230,496

258,810

489,306

HP assets held at the year end have a netbook value of £59,900. (2025: 25,332)

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

79,625

79,666

Other debtors

78,992

74,974

158,617

154,640

Amounts falling due after more than one year:

Amounts recoverable on contract

120,000

180,000

Aggregate amounts

278,617

334,640

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,160

9,606

Hire purchase contracts

7,538

1,458

Trade creditors

58,792

33,888

Taxation and social security

11,168

7,189

Other creditors

139,709

143,121

223,367

195,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

6,907

Hire purchase contracts

45,231

-

45,231

6,907

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

52,769

1,458