The notes on pages 3 to 4 form part of these financial statements.

For the financial year ended 31 January 2026 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 of its financial statements for the year in question in accordance with section 476.

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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The Marsden Height Land Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Reception 1, 1st Floor Offices, Red Rose Court, Clayton Business Park, Clayton Le Moors, Lancashire, BB5 5JR.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents total rent receivable.

The Directors consider that it is not possible to revalue accurately the club house and the golf course as there are no comparable market values to use.

This is a breach of Financial Reporting Standard 102.

Nevertheless the Directors are of the opinion that the market value of the properties is considerably in excess of book value.

The average monthly number of persons (including directors) employed by the company during the year was:4

The company does not have any paid employees.

The company has executed a Legal Mortgage under which a loan, limited to £80,000 plus interest, to the Nelson Golf Club by the National Westminster Bank plc is secured on the company's land and buildings, which consist of the golf course and original club house.

Nelson Golf Club holds 1,568 shares which represent 99.3% of the issued share capital. The company lets its land and buildings to the Club and the rent charged for the year was £1,000 (2024 £1,000).