REGISTERED NUMBER: 00458787 (England and Wales)

THE BOSTON AND COUNTY CLUB LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A L Laws

M A Alexander

J S Mitchell

M Spence

D Overton

T Boardman

C Foster

L J Brown

Miss C M Allwood

SECRETARY:

M A Alexander

REGISTERED OFFICE:

Park Gate

Boston

Lincolnshire

PE21 6RL

REGISTERED NUMBER:

00458787 (England and Wales)

AUDITORS:

Dexter & Sharpe Audit Services Ltd

(Statutory Auditor)

Rollestone House

Bridge Street

Horncastle

Lincolnshire

LN9 5HZ

FIXED ASSETS

Tangible assets

3

95,297

100,978

CURRENT ASSETS

Stocks

4

6,574

5,394

Debtors

5

5,870

5,665

Cash at bank and in hand

6,586

6,070

19,030

17,129

CREDITORS

Amounts falling due within one year

6

10,446

12,945

NET CURRENT ASSETS

8,584

4,184

TOTAL ASSETS LESS CURRENT LIABILITIES

103,881

105,162

RESERVES

Other reserves

160

160

Income and expenditure account

103,721

105,002

103,881

105,162

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 30 September 2025 and were signed on its behalf by:

A L Laws - Director

1.	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 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.

Freehold property

-

2% on cost

Fixtures and fittings

-

12.5% on reducing balance

Stocks

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

Taxation

The company has mutual tax status under section 486 of ICTA 1988, and therefore taxation is only provided for on non-mutual income.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 August 2024

85,489

211,032

296,521

Additions

-

2,995

2,995

At 31 July 2025

85,489

214,027

299,516

DEPRECIATION

At 1 August 2024

37,208

158,335

195,543

Charge for year

1,710

6,966

8,676

At 31 July 2025

38,918

165,301

204,219

NET BOOK VALUE

At 31 July 2025

46,571

48,726

95,297

At 31 July 2024

48,281

52,697

100,978

4.

STOCKS

2025

2024

£

£

Stocks

6,574

5,394

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,321

4,695

Prepayments and accrued income

1,549

970

5,870

5,665

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,243

3,978

Corporation Tax

738

605

Social security and other taxes

656

410

VAT

1,200

3,356

Accruals and deferred income

4,609

4,596

10,446

12,945

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mrs Nicola Michelle Lenton FCCA (Senior Statutory Auditor)

for and on behalf of Dexter & Sharpe Audit Services Ltd

8.	LIMITED BY GUARANTEE

The company is incorporated under the Companies Act as a Guarantee company. No share capital has been issued.