The Uttoxeter Golf Club Limited

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

Registered number: 03645176

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		731,634		743,388

			731,634		743,388
CURRENT ASSETS
Stocks	5	-		3,343
Debtors	6	4,645		1,416
Cash at bank and in hand		836		9,453

		5,481		14,212
Creditors: Amounts Falling Due Within One Year	7	(148,234 )		(134,260 )

NET CURRENT ASSETS (LIABILITIES)			(142,753 )		(120,048 )

TOTAL ASSETS LESS CURRENT LIABILITIES			588,881		623,340

Creditors: Amounts Falling Due After More Than One Year	8		(225,935 )		(221,092 )

NET ASSETS			362,946		402,248

Income and Expenditure Account			362,946		402,248

MEMBERS' FUNDS			362,946		402,248

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The Uttoxeter Golf Club Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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

Mr Graham Gill

Director

2 March 2026

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

1. General Information

The Uttoxeter Golf Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03645176 . The registered office is Wood Lane, Uttoxeter, Staffordshire, ST14 8JR.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	4% on cost (Buildings only)
Plant & Machinery	20% on cost
Fixtures & Fittings	25% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income and expenditure account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income and expenditure account as incurred.

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The Uttoxeter Golf Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 5)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	960,839	411,995	44,844	1,417,678
Additions	-	43,472	2,301	45,773

As at 31 December 2025	960,839	455,467	47,145	1,463,451

Depreciation
As at 1 January 2025	330,608	302,954	40,728	674,290
Provided during the period	6,203	48,729	2,595	57,527

As at 31 December 2025	336,811	351,683	43,323	731,817

Net Book Value
As at 31 December 2025	624,028	103,784	3,822	731,634

As at 1 January 2025	630,231	109,041	4,116	743,388

5. Stocks

	2025	2024
	£	£
Bar stocks	-	3,343

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	-	1,416
Other debtors	4,645	-

	4,645	1,416

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The Uttoxeter Golf Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	18,267	10,097
Trade creditors	17,601	10,723
Bank loans and overdrafts	12,781	27,901
Other taxes and social security	2,677	5,786
VAT	551	4,180
Other creditors	94,520	69,797
Members bar card account	-	3,916
Accruals and deferred income	1,837	1,860

	148,234	134,260

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	64,775	47,120
Bank loans	51,160	63,972
Members' loans	110,000	110,000

	225,935	221,092

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	23,087	10,097
Later than one year and not later than five years	81,934	40,389
Later than five years	-	6,731

	105,021	57,217
Less: Finance charges allocated to future periods	21,979	-

	83,042	57,217

10. 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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