CLECKHEATON AND DISTRICT GOLF CLUB LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Hargreaves

C Hargreaves

D A Woodcock

P Lockwood

Mrs A Kelly

A P Jowett

C H Bloice

T Lockwood

P Wilkinson

P E Arthurs

B G Connacher

SECRETARY:

D G Evans

REGISTERED OFFICE:

Club House

Bradford Road

Cleckheaton

Bradford

West Yorkshire

BD19 6BU

REGISTERED NUMBER:

00166250 (England and Wales)

ACCOUNTANTS:

Wilkinson and Partners

Chartered Accountants

Fairfax House

6a Mill Field Road

Cottingley Business Park

Bradford

West Yorkshire

BD16 1PY

FIXED ASSETS

Tangible assets

4

678,254

643,093

Investments

5

102,866

106,420

781,120

749,513

CURRENT ASSETS

Stocks

3,617

4,901

Debtors

6

35,914

31,135

Cash at bank and in hand

169,358

190,140

208,889

226,176

CREDITORS

Amounts falling due within one year

7

317,023

308,498

NET CURRENT LIABILITIES

(108,134

)

(82,322

)

TOTAL ASSETS LESS CURRENT LIABILITIES

672,986

667,191

CREDITORS

Amounts falling due after more than one year

8

45,691

17,121

NET ASSETS

627,295

650,070

RESERVES

Course development reserve

10

-

20,000

Income and expenditure account

10

627,295

630,070

627,295

650,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2025 and were signed on its behalf by:

P E Arthurs - Director

1.	STATUTORY INFORMATION

Cleckheaton and District Golf Club Ltd 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.

Tangible fixed assets

Depreciation is calculated so as to write off the cost of tangible fixed assets over their estimated useful lives as follows:

Car park - 10% per annum, straight line

Furniture, fixtures and fittings - 10% per annum, straight line

Course machinery - 20% per annum, straight line

Water scheme - 10% per annum, straight line

Computer equipment - 33% per annum, straight line

No depreciation is provided on freehold land or the club house building. The council members consider the remaining useful life of the club house to be in excess of fifty years. Any depreciation would not be material and none has been provided since 30 April 1967. It is the council member's policy to maintain the property in good condition, costs or repairs and maintenance being charged against income in the year in which they are incurred.

Stocks

Stocks consist of bar and course stocks, these are stated at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

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

Form of accounts

In view of the nature of the company's activities, the headings in Companies Act 2006 are considered to be inappropriate, and a summary income and expenditure account is presented in place of the prescribed profit and loss account. The directors have taken advantage of the provisions laid down in Companies Act 2006 which allows the preparation of accounts to be adopted to reflect the special nature of the company's activities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

578,625

165,216

358,414

42,141

1,144,396

Additions

-

66,581

-

-

66,581

At 30 April 2025

578,625

231,797

358,414

42,141

1,210,977

DEPRECIATION

At 1 May 2024

60,649

75,147

327,531

37,976

501,303

Charge for year

2,904

16,096

9,862

2,558

31,420

At 30 April 2025

63,553

91,243

337,393

40,534

532,723

NET BOOK VALUE

At 30 April 2025

515,072

140,554

21,021

1,607

678,254

At 30 April 2024

517,976

90,069

30,883

4,165

643,093

Included in cost of land and buildings is freehold land of £ 340,683 (2024 - £ 340,683 ) which is not depreciated.

The net book value of tangible fixed assets includes £ 102,673 (2024 - £ 45,534 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

106,420

Impairments

(3,554

)

At 30 April 2025

102,866

NET BOOK VALUE

At 30 April 2025

102,866

At 30 April 2024

106,420

The investment consists of 150,000 Club Shares at £1.00 each in Cleckheaton Virtual Golf Centre Limited.

A provision has historically been made in the annual accounts to reflect the impairment in value of the investment. As a result of a small decrease in the net assets value of Cleckheaton Virtual Golf Centre Limited over the year, a further impairment provision of £3,554 has been made to bring the value of the investment in the accounts into line with the net assets value of the company as at 30 April 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

-

2,894

Prepayments

35,914

28,241

35,914

31,135

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 9)

19,820

9,787

Trade creditors

42,127

53,395

Social security and other taxes

506

1,463

VAT

7,607

3,445

Other creditors

26,520

19,472

Accruals and deferred income

220,443

220,936

317,023

308,498

Other creditors includes a loan of £12,072 (2024: £6,991) from Cleckheaton Virtual Golf Centre Limited.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 9)

45,691

17,121

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.4.25

30.4.24

£

£

Net obligations repayable:

Within one year

19,820

9,787

Between one and five years

45,691

17,121

65,511

26,908

Non-cancellable

operating leases

30.4.25

30.4.24

£

£

Within one year

72,786

51,466

Between one and five years

147,138

94,203

219,924

145,669

Based on agreements in place at the year end the total obligations are forecast to reduce to £147,138 by 30 April 2026.

10.

RESERVES

Income

and

Course

expenditure

development

account

reserve

Totals

£

£

£

At 1 May 2024

630,070

20,000

650,070

Deficit for the year

(2,775

)

(2,775

)

Reduction in period

-

(20,000

)

(20,000

)

At 30 April 2025

627,295

-

627,295