MOOR ALLERTON GOLF CLUB (LEEDS)
Company Registration Number 09679570
Annual Report & Unaudited Accounts
Year ended 31 March 2023
•ACIUQPYH•
21112r2023
COMPANIES HOUSE
262
n Buller
Chwtered Accountsnts
Leeds

Moor Allgrton Gclf Club {Leeds}
Contents
Page
Trustees report
Indepen(Jent Examiners report
statement of finartcial activities Induding inc￿1¢
an(1 expenditure accounl
BalarKe sheet
Statement of flows
Notes on the accLsunts
10-19

Mtr)r Allerton GOW Club (Leeds)
TnJsle65 Annual Report
Year ended 31 March 2023
The Truslees p￿sent their annual report. t￿ether with the accounts of the Charity for the year ended
31 March 2023.
G•n•ral
Charity Name..
m￿rtOn Gclf Club {Leeds)
Charity Number=
1165327
Company Number.
09679570
Registered Office..
Coal Road, Vthe. Leed5. LS17 9NH
Bankers..
Harmlelsbanken
The Charity commenced its charitable activities as of 1 April 2016 after rerEiving various a55els and
liabilities gifted for no consideration from Moor Mlerton Golf Club Limrted. Ea¢h ¢ompany obtained
separate legal advice leading to a Sale and purchase agreem&nt and a 25 year pepperwn lease lor
the L8nd and buildings from Moor AJlertr)n G¢)If Club Limited.
The Trustees have adopted the provisions of the Statement of Recommended Practice "Accounlwb9
and Reporting by Charrties. published in October 2019 in preparing the annual report and accounts of
the Chanty.
Trustees and Dlrectors of th¢ Charlty
The Trustges are directors ol the ￿MpanY for the purwses of company law and trustees for the
pury)oses of chanty law.
The Trustees who have served durirvJ the year and since the year end are as fofiows..
lan Land
Carl Hegaty I￿s￿3ned 1 November 2022)
Dr Kathleen Morrison
Aaron Selman
David Share
David Feldman
Mark Manning
Simon Winterburn
lain Smith Irestgned 30 September 20221
Michael Woodhead {appointed 14 December 20221
As required one third (2} of Ihe trustees were required to stand ￿trtn at the AGM. Aaron Selman and
Or Kathlo8n Morisson rosKJnod but stood for rwlg¢tiw.' thoy wore olocted unoppos8d.
On 4 September 2023, Carl Hegaty became the Treasurer arKI General Manayr of the Golf Club but
is not a Trustée or director.

Mwr Allerton Gc4f Club (Leeds)
Twstees Annual Rewt
Year ended 31 March 2023
Structure, Gov•rnan¢e •nd Manag•m*nt
Type of governing dc¢ument: Memorandum ar*J Articles of Asscwtion
How the charty is ¢￿stituted. Crynpany Lunrted by Guarantee and not having a share capital
Trustees:
Appointed by existing trustee5 and rbumber at least 3 and no more
Ihan 12. One third of Trustees must reti￿ al each Annual General
Meeting. those longesl in offtt resign ffirst.
CounGil Mefflbws".
At least S and no mcxe than 12. indudiry the Chair. Tr8a5urer.
Secretary. President and Vice Presidents.
Trustee Inductlon and Trnlnlng
New trustees are provided with a copy of Ihe Memorandum and Articbe5 ofAssociation. They meet with
the Chailman for an explanalton of OFerab"onal procedures. and wtth the Finance Officer for an
explanation of budgets and accounts. All trustees must be play7.ng members of Moof Allerton Golf Club
and will have a go(rfJ understan(thThJ of the dub operates.
A ￿mprehenSive range ol tradi1p￿al tKJsiness legal skilL8 are well represented on the board.
Op•rational Structure
The Charity ha$ an execulive board known as the cou￿11. The Counal must comprise of at least S
and no more than 12 council member5. The Council is responsible for $trategi¢ direction and policy
and it also monitors and oversees the operational a¢ts"vilies of the Char*y. Meetings are held monthly.
ObJ•cil¥es and Actlvltl•s
The objects are $pe¢rfrAIty re$tn"¢ted to the following. the publK benefil:
the promotion of community partiapalion in heathy recreation by the provisK)n of facilities for
playing golf or other amateur sports al the Moor Allerton Golf Club or such other gdf centre as the
trustèes shall determine-
the provisi￿ of facilities for re￿alm)n or other leisure time ￿¢Upation fcrf the benefit of the
inhabitants of Leeds and the surrnjnding area in the interests of soaal welfare and with the object
ol improving the condition of the sa#1 inhabitants,. provided in eilher case thai persons of the Jewish
faith cannot be excluded by reason of Iheir faith or ethnicty from any such ¢lub or facilities.. and
such olher exdu5iveJy charilable pU￿S in keeping vmh the Jewish faith a5 the trLFStees may
from time to time do1ormin8.

Moor Allerton GOK Club {Leeds)
Trustees Annual ReF4)rt
Year ended 31 March 2023
Purp¢$¢ and Publi¢ Bon•fft
The purpose of the Charity is to operate Moor Allerton Goifciub (Leeds) for the benefit of the public. to
enable the public to have access lo the 274KJle gojf course and other tscilitses. The aim is to promote
gotf as an amateur sporL including to encourage young player5 by helping them to discover golf as an
affordatAe swt. Charity prov*J8s fa¢ilrt*s and coaC￿ng 1$ made available by it.
The benefits afforde(J to the public are Ihe prtynotion of heallhy re￿atIOn and golf. The beneffts of
engaging in sport which provides fresh air and exeruse a￿ well recogniseil.
The course is tocaled on the outskirts of the csty of Leeds affording the charity a large area of benefft.
It Is unusual in having 27 hdes and is one of thefitst in the UK to be designed by tho renowned Ameri¢an
golf architect Robert Trent Jones. The design is 3 separale loops of nine hoks. all starting and finishing
at the clubhouse, making rt idsal for pWers of all abilib"es.
Moor Allerton GC was originalty established by Moor Allerton Golf Club Limited lo ensure that people
of the Jewish faith were able lo play golf. having experienced exclusion from other members. golf clubs
in the region. With the establishment of Ihe Charity the aim is to continue to ensure that anyone who
wants to play golf can have access to excellent facilities ￿thOut discriminati￿ on any groun¢Js,
i￿speCtive of their cr&e¢J. fatth or ethnicity- The Charity 0￿m9 to benefrt all inhabitant$ of Leeds and the
surrounding area, encouraging people to play golf and fxome members.
Coaching programmes are made available to sthools and youth organrsatiMs, as well as the Club's
member5. throughc¥Jt the year. Young peO￿e ale encouraged to see golf as a sport they can access
and enjoy. The lee struclure forjuniorgolfer5 under 18 has been set $0 that ￿ceSS lo a top qua￿'ty 9olf
course North Leeds is affordable.
The aim of the Charity is lo encourage wder access lo golf by all age groups and anyone can apply to
play on Ihe course or become a playing ￿￿rnber of the Club. Thwe 15 a signifi¢ant Cost lo maintsining
the facilty. however the charging strudure is varied and fiexible to enab￿ players to have as much
access to the course as possible. The Charity aims to Cover its running Costs and looks to break even,
so charge$ are kept as low a$ possible to encourage wide access.
Indsviduals do not have to be fee-pawng members of the Club to access the facilities. They may play
by paying a reasonable daily rate. 7 day$ a week. providing there is avaIlab￿lty.
The dub also considers offgring redu¢ed rntes in ¢ases of har¢J$hip with condition5 varyry according
to individual circumsiances.
Reduced rates are 81s0 offered to members. guests with the restr￿lI0n that a may only invite
the same guest three times in any single financial yeaf.
Ac¢8ss is avai18tJe to all Ihe fac11t￿S d￿r￿g the opening hows of the club. Other ¢harities may use th&
course for fund-raising charity days for which they aro ¢harged weferonlial rates. A number of annual
events are well established and raise significanl funds for their charity- These charities are St Gemma's
Hospice Leeds, RNLI and The Richard Goldt*rg Foundation.
The board have had regard to the Charity cunmiss￿￿'s guidanc* public benefii and confirm that
this guidance forms the basis of planning deeiyofts al tx)th strategic and operatton levels.

Moor Allerton Golf Club (Leeds)
TnJ51ees Annual Report
Year ende¢J 31 March 2023
Summary of Main Achievements
The ¢lub continues to foster dose ties with numerous ¢haribes. hosting their bJndraisin9 9oW days at
Moor Allerton. As a tharity we continue to supwt them in their fun(J-raising actNities throLtgh offering
a generous savirwJ on their green fee rales.
The transilion from outsourciry the wo shop to bringing il fulty iTrhouse by the end of this financial year
was su¢¢ÈssfuNy completed by May 2023. This model moves us away from a commisS￿)n-based shop
lo ensuring the dub retsins the full gross margins on sales.
In a strategic move. the club inlrojuced the new Gowers Acaderny towards the close of the financi31
year. This initiative. designed to prowde a dedi¢ated pathway for individuals to leain and embraGe golf.
is antiupaled to faulitste their [wress￿n into becoming ful￿fledged members.
The commencement of the lan¢ffill project marks the beginning of a 24-monlh ent1eavour that will
rinancially support substantial imwovements lo the o)ufse.
Throughoul the year, it wa5 gratrfying to ￿lInesS a considerable numbgr of rnembers and affiliated
Indiv￿UalS contrit&Jting donations in anticipat￿)n of the ￿nIenary year. The club has excits.ng FAafis to
¢ommemorate its centennial milestone I1￿OUgh a series of events scheduled to tske place at the club
stsrting from March 2023 onward.
Flnanclal Revlew and Pollcy on R•ser¥e$
The Charty's reseThes policy is to ensure that re5eryes are maintained at such a lovel to enable il to
continue to meet its objectives.
The club has benefite(1 from an increa$e in membership and an increase in vi8itor income slreams.
Income from the revenue streams that make up Ihe club's 'Charitable ActNities' which is broadty made
up from membership subscriptions. members guests. visrtors. societies. and buggy hire (note 4 in the
a¢¢ountsl revenue has inueased signthcantty to £8￿.707 {2022'. £854.3201. While wsitor revenues are
slightly down on the previous year it is pleasing to report a strong relurn on membership subscriptions
has helped contribule to the increase in Tevenue.
Overall total •r￿me fry Ihe year was £937.178 {2022.. £893.0551. total revenues vs Ihg previous year
were £44,123 higher.
The dub faced a dilficull year mana9ing expendtiure. Overall tolal expenditure for the finanaal year
was £1.026,742 (2022.. £856,407} showng an increase in expenditure of £170,335 vs the previou$ year.
This has resulted in a deficti for the financ￿?1 year {as set out on page 7) of £89.564 12022." surplus
£36.6481 and at the year end its reserve5 slotrj at £155.05212022: £244.616I.

M(¥)r All&rton Golf Club (Leeds)
Trustees Annual Report
Year ended 31 March 2023
Events that have contributfjd to Ihe Micrease in expenditwe we summari5ed a5 follow5:
Winter 22123- Th8 rlub's out50urced calerer decided to terniinate the catering contract. The board
made the decision to temporarily bring the cateriny in-house until another caterer could be found.
The board aCkno￿edged that running the catering fundion over the winter period would not make
a profit but fell the membership sh¢yJld continue to receive a level ofcalering and bar service during
the interim period. This ￿ a one-off event and is not anti(apated to continue during the nexi financial
year.
Staff salaries15ee note 101 increased significanlly due lo the TUPE transfer of catering slaff onlts
the club's books. This is a one-off event ar￿ not anticipaled to Continue during the next finan¢ial
year.
Healing & fvel costs continued to rise througfK)Ut Ihe peri￿.
Higher than usual costs fu house sundrie5. repairs and renewals.
The dub's treasurer stoo(I down in October 2022, which in ttjm had a dire¢t impa¢t on accounting
¢ost$ in relation lo managing the finan¢ial operations of the club. The role remained unfilled for the
remainder of the financial year.
Leasing commrfments Isee ￿)le 181 for the current fleet of vehides that were renewed during 2022
the lease agreements signed are classed as operating leases which has implications for
accounting. Pfewous agreements were capitalized and depreciated. This ts not Ihe case with an
asset under an operating lease agreement so you will see a significant increase in leasing
commilments. This is purely an accounling stsndard and does rK)t imply the club has significantly
increased ¢lub expendill￿ on the lease Ileet
Conn•ctsd Organlsatlons
The Charity was established to lake over the running ol the Moor Allerlon Golf Club from the exisling
¢Jor Allerton Goll Club Limf(ed IMAGC) which it did on 1 April 2016. MAGC is not a charity but had
been operating on 8 riot-for-profit basis. and its share$ are hekl on trust to ensure thal persons of the
J¢wish faith are not prohibited from playing at the dub.
On 1 April 2016, MAGC grantgd a 2&year fease at a peppercom Tent io the Charity and gifted various
assets and liabilities relating to golfing actiwtbe5 to the Charity. MAGC continues to undertake non-
charitable acts"wties, such as managing catering. fiJncti(m and events whi¢h a￿ non-ancillary to the
Charity'$ purpose5 and is inten¢Jed that it will gift any ￿lts to the Charity.
In p￿parIng this report advantage has been laken of the small componies exemption.
Approved by thè Boar¢J ￿ l*4yc*￿23 and signed on it5 beh4f by:
&ty)edon 1411YJQQtr.12
Dr K Morrison
Trustee

Mo¢r Allerton Gc4f aub (Leeds)
Indepen¢Jenl Examiner's Report to the Trustees of Mc*Jr Akrton Gow Club (Leeds)
I report to the tharity trustees on my examinathon of the acwnts of the Company for the year ended
31 March 2023.
R•sponslbllltl•s and knls of report
As the charty trustee5 of Ihe company {and also ils directors for the purposes ol company lawl you are
responsible for the preparation ol the accounts in accordanre with the requirements of the Cofflpanies
Act 2006 fthe 2006 Acri.
Having satisfied myself that the accounts of the company are not required lo be au(Jiled undei Part 16
of the 2006 Act and are elNJible for independent examination. I reF*Xt in respect of my examination of
your cornpany's accounts a5 carrted out under secb.on 145 of the Charities Act 2011 {'Ihe 2011 Act").
In carwng out my 8xaminalion I have fc4k)wg(l the Dire¢lions given ty Ihe Charity Commi55vJn under
section 1451Sllbl of the 2011 Act.
Ind¢ptndent •xamlnetr$ ststement- matter of concern Identitled
Since the company's gr05S tr￿orne exceeded £250.000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I c(￿firM thal l am qualified to undertake the examinati￿ because
l am a member of the Institute of Chartered Acewntants ￿ England and Wales which is one of the
Ilsted bodies.
I have completed my examin8tr"on. I confimi that rx) matters hav8 come to my attention that gNe me
cause lo believe that in any material respect=
accountir¥J records wwe not kepl in Tespecl oflhe ￿MpanY as required by section 386 ofthe 2006
Act.. or
the accounts do not accord with those records.. or
the accounts do not cornply with the accounb.ng requirements of section 396 01 the 2006 Act other
than any requirement that the aC￿￿nIS give a 'true and fair view. which is not a matter consi¢Jered
as part of an independent examination.. or
the accounts have not been Pfepared in accordance with the methods and principles of the
Statement of Recommended PraCb.￿ for accounting and reporting by chariti'e5 applicable to
charits'es preparing their a¢¢ounts in accordance wth the Financial Reporting Slandard applicable
in the UK and Republic of Ireland {FRS 102).
I have no concems and have come acTOSS no other matters in ¢onne¢tion with the examination to which
your attention should be drawn in th"$ report in wder to enable a proper understsnding of the accounts
to be reached.
N M Taylor
Brown Butler
Charte￿d Accounlants
Leigh House
28-32 Sl Paul's Street
Leeils
LS1 2JT
IS 2023

m(￿ Mkrton G¢)It Club (Leeds)
Statement of Financial Activit
lincorporaling an Income and Expendibjre A¢¢ounl)
For the year ended 31 March 2023
Total
2023
Totsl
2022
Ur*eslrthd
Income from:
Donations and grants
Charitablo actNilies
Other trading acthvitses
2.395
8￿,707
44,076
2,395
890,707
44,076
14.105
854.320
24.630
Total
937,178
937.178
893.055
Expenditure on=
Raising fur￿$
Ch8llt8ble adNilie$
Interest payable
78.256
948.462
24
78.256
948.462
24
15,432
840,943
32
T¢)lal
1.026.742
1,026.742
856.407
Nel lexperKlitureifincome
189.5641
{89.564)
36,648
Reconciliation of fvnds
Funds at 1 April 2022
Net lexpenditureyln￿me
244.616
189.564)
244.616
(89.564}
207.968
36,648
Funds at 31 March 2023
155.052
155.052
244,616
The notes on pages 10 to 19 fonn part of these acC￿rtts.

Mwr Albrton Golf Club ILeedsl
Company Number 09679570
Balance Sheet as at 31 March 2023
2023
2022
Note
Fixed assets
Tangible assets
432,246
466,337
Current assets
Sloths
Debtors
Cash at bank and in hand
12
13
3.955
14,685
47.980
36,026
173.503
216,612
66.620
Current liabilities
CredilofS- amourts falliig due wilhin (me year 14
467.410
252.929
Nel cwrenl liabdilies
{250.798
{186,309}
Total assets less current li8bilrties
181,448
280,028
Creditors- amounts falling due after one year
15
26,396
35,412
Nel assets
155,052
244,616
The fun¢Js of the Charity
Unrestricted funds
17
155.052
244,616
Total funds
155,052
244.616
For the year ended 31 March 2023 the company was entilled to exemption from audit under section
477 01 the Companies Act 2006 ￿lating to small companies.
Trustees. responsibilities:
The members have not required the ¢ompany lo oblain an a￿t of its accounts for the year in
question in a¢cordance with s¢¢tion 476,. and
The trustees acknowledge their responsibilrties for complying with tho requirements of the Ad with
resptrcl to a￿OUnting records and the preparatson of accounts.
These accounts were approved and signed for issue by the Board on 2023 8ThJ signed
on its behalf by.
5p3ned on 07112r23 Q 10."15
l Land
Trust8e
Tho notes on pages 10 to 19 fomi p8rt of these accounts.

Moor Alkrton GcAf Club (Leeds)
Statement of Cash Flows
For the year ended 31 March 2023
2023
2022
Net flow from operating activitie5
21
181.536
129,081
Cash flow from investing activilie5.'
Disposal proceeds on sale of fixed assets
Paymen15 to acquire tangible fixed assets
17.500
(66.2271
125.7141
Net cash flow from investing acts'vities
125,7141
{48,7271
155.822
80,354
Cash flow from financing actNibe$:
Repayment of finance leases
Interest paid
130.2751
1241
12.070}
1321
Net ¢a$h fl¢yw from financing actNities
130.2991
12.1021
Net increase
125,523
78,252
Cash at bank and in hand at 1 April 2022
47.980
{30,2721
Cash al bank and in hand al 31 March 2023
173,503
47.980
The notes cffi pages 10 10 19 part of these 8c¢wnts.

Moor Allerton Golf Club {Leed$)
Notes to the Accounts
For Ihe year ended 31 March 2023
General infonnation
Moor Allerton Golf Club ILeedsl 1$ a company limited by guarantee and has no Share Capttal.
The liability of each rr*mber in the event of a winding up is limited to £1.
The charity 15 inGortKxate(J in England and Wales. 1$ registered a5 a charity wf(h the Charity
Commissioners and is also a public benefit enlity as ¢efin￿ by Financial Reporting Standard
102 the"Financial Reporting Standard Applcable in the UK and Rep￿liC of Ireland. IFRS 1021.
Its registered office prinupal plao of business ts'.-
The Club House
Wike
Leeds
LS17 9NH
Summary ol signfftant acwinting pc4Kies
2.1 Basis of preparation
The 8¢counts have been pvep3￿d in accord*¢e wtlh applicab￿ a¢￿untIng standards Inc1￿11n9
FRS 102, Ihe Accounting and Repo￿.n9 by charit￿s: Statement of Recommended Practice
applrcable to charities prepan'ng their accovnts In acCOrda￿e with the Financial Reporting
Standard applicable kn the UK and Rek)ubl¢ of Ireland IFRS 1021 issued in October 2019 ISORP
IFRS102)l and the Companies Acl 2006.
The accounts have been prepared on a going concem basis under the historical cost convention,
mo(Jified to include certain items at fair value. The wesentation currency is £ steding and the
accwnts have been rounded to the nearest £1.
The significant accounting pdicies applied in the preparation ofthese accounts are sel out below.
These policaes have been ¢￿sistenIty appl*d to all years presenled. unlos$ otherwise ststed.
2.2 Funds
Unrestricled funds are available for use * the discretion of the tnJstees in furtherance ol the
general objeclives of the charty and which have nol been des￿nated for olher purposes.
2.3 Income recognition
All incoming resources are induded in the Ststement of Financial A¢tsvibes ISOFAI when thè
charity 15 legalty ents.tlèd to the in¢omè aftèr any perf0M)ar￿ conditions have been mel. the
amount can be measufed reliabty and it is probable that the income will be received.
For donations lo be recogntsed. thè charity will have notffied of Ihe amounts and tho
setdement date in writing. If Ihere are condrtions attached io the donation and these require a
level of performance before entitlement can be obtained then income is deferred unlil those
conditK)ns are fully met or Ihe fulfilment of those conditions is within the control of th& charity and
il is probable that they will be fvlf11￿.
Donated facilities and donated prolessKJnal Ser￿e$ are recognised in income at their fair value
when their economic benefit is probable. Ihey can be mèasured Tdiably and the charity has
control over the item. Fair value is detèmiined on the ba&s of ihe value of the gift lo the charity.
F¢y examKAe the amount the charity would be willing lo pay in the opèn market for such tacih'ties
and services. A corresponding arnounl is ￿cogniSed in exwnditure.
10

Moor Alerton Gdf Cjub (Leeds)
Noles to the Accounts
For the year ended 31 March 2023
Summary of signifKanl accounting poliaes- continued
No amounl is induded in Ihe accounls for volunleer time in line with the SORP IFRS 1021.
Forlogacwd. entiuemenl is the earlier ollhe chality bel￿ notified of an impending dislrtbufion or
the legacy b8ing received. Al this point income 1$ re¢ognised. On occasion legacies will be
notified lo the charity however it is not wssible to measure the amount expected to be distributed.
On thase occasiws. the legacy is treate(l as a ronlingenl asset and ¢Ji5closed.
Grants are reco9nised at fair value when the charity has ent￿ement after any performance
conditons have been met, it is probable that the income will be ￿¢¢l¥ed and Ihe amount be
rnea5ured reliably. If enb"tlement is not met then these amounts are deferred.
Grants received for the acquisition of fixed assets are accounted for as ￿$tricted funds. The
restricted furKI is redu¢gd by the depreciation or amortisation charges made over the expe¢led
Useful life of the asset concerned. Othei grants are treat￿ as Ir￿ome and, where applicable.
they are accounted for 8$ restricted funds. Where the grant covers luture accounting peri¢4Ys.
the amovnt relating to future periThYs is delwred and recognised in the correct period.
2.4 Expenditure recognition
l expenditure 1$ accounted f(Y an awuals basis and has been classified under headings
that aggregate all cost5 related to the category_ Expenditure is recognised where there is a legal
or constructive obligabon to make payments to third parties. it is probable that the settlement will
be required and the amount of the obligalion can be measured reliably.
2.5 Support costs ￿lOCall0n
Support C051s are those costs thal assist the work of the charity but do not ¢Jirectly represent
charitable activities anfj in¢lude office Gosts, WVernan￿ costs, and a¢Jministralive payroll costs.
Where support costs cannot be directly attributed to partic4Jlar headings they have been allocated
to cost of raising lunds and expenditwe on charitsbte acts"¥ib"es on a basis consistent wilh use of
the resources.
The analysis of these ¢o$ls is included in note 7.
2.6 Tangible fixed assets
The donatson of the leasehold interest on 1 April 2016. was initialty measured at fair value and
has subsequenlty been measured at ¥M￿lsed cost.
Other tsngit4e fixed assets are ststed at cost less accumulated depreciation and accumulated
imp8irmenl 105ses. Cost includes cLJsts ¢Jire¢Uy attribulabEe to making the asset capable of
operating as intended.
Depreciation is provided on tsngible fixed assets on a stratght lin• basis. at rattss calculated to
write off the cost, lèss estimated residual value. of each asset on a 3yStemalic basis over ils
expected useful lile a$ follows..
Leasett￿d inleresl
Workshop machines & goll ct>urse equipment
Office equipment
Sheds & pro shop
Shop and other equipment
2.7 Impairment of rued assets
Fixed assets are assessed at each rep￿ing date to det8rmine whether there is any indicalion
thal Ihe assets are imp8ired. If Ihere is an indication of possib￿ impairment. the recoverable
amount of any affected asset is ests"m8ted and compared lo ils carying amount. If ihe eslimaled
recoverable amount is lower. the ¢awrying amwnl is reduced to its estimated recoverable amount.
and an impairment loss ￿ recognised in the st8temenl of financial activities. The reversal ol an
1mpairff￿I loss is recwised immediatety in the slalem8nl of financial acliviligs.
4% straight line
10% slrafjht line
20% straight line
5% straight line
20% straight line

Moor Albrton Gdf Club (Lggds)
Notes to the Accounts
For the year ended 31 March 2023
Summary of Signifi￿nt accounting pc4ictes- continued
2.8 Debto
Sh)rt tenn debtors are measured al transaction price. le55 any impairment. Loans receivable
are measured initolly at tsir value. net of transaction cosls. and a￿ subsequenty measured at
amortised cost using Ihe effectNe interest method, less any impaimient.
2.9 Credit¢ys
Strv)rt term Creditors are measured at transaction price. Other financial habitst￿s, including bank
loans, are measured inrtially al fair value. nel of transaction costs. and ar¢ subsequently
measured at am¢ytised cost usKig the effective interest method.
2.10 Leases
Fixed assets acquired under ffiance leases and hire purchase agreements are include¢J in the
balance sheel at cost and an appropriate provision maéè for depre¢iatTron. The outstsnding
liabilibes under such agreements less interest not yet due are include(l in creditors. Interest
attributsble to each period is charged to the profit and loss account.
Operating ￿ase rentsls are charged to the profit and Soss account as incurred.
2.11 Taxats"on
The charity considers that il meets the defi￿￿￿ of a charilable company for UK ￿POrati￿n tax
purposes and is accordingly potentialty exempt from lax in respect of ils income and gains.
2.12 PenS￿n ¢ontributic
The company has a defined contribution pens•)n scheme. The pen>on ¢osts charged to the
statement of finan¢ial actsvilies are the contributK)ns payable in respect of the accounting period.
2.13 Going concem
The accounts have been p￿pared on a going concern basis as the trustees beI￿ve that no
material uncertainties exist. The trustees have considered the level of fun¢Js held an¢J the
expected level of income and expenditure for 12 month5 from authorising these accounts. The
budgeted incoTh and expenditure 1$ sufficient wth tr* level of reser¥es for the chanty to be able
to Continue as a going wicern.
2.14 Critical a¢¢oLsnting estimates and assumption
The charity makes estimates and assumpb"on5 conceming thefuknre and the resulting accounting
estimates and assumptions will. by definition. seklom equal the related actual resutts. The main
area ol estsmates and assumplions that have a significant risk of Gausin9 a material adjustment
to the carrwng amount of assets and liabilitie5 wilhin the next financial year relate lo the esthmal&s
used in valuing the leasehold interest. which. as explained in note 11, was professionally valued
on behalf of the charity.
Donations and grants
Totsl
2023
Total
2022
Unrestricted
Donations
Job retention scheme grants
2.395
2.395
11.231
2.874
2.395
2.39S
14,105
12

Moor ￿lert0Th Golf Club (Leeds)
Notes to the Accounls
the year ended 31 March 2023
Charitable 8CtivilKqs
Tolal
2023
Total
2022
Unrestricted
Golfing activities
890,707
890.707
854,320
Other trading actiwlies
Total
2023
Toial
2022
Unigslrictsd
Tournaments and ujmpetibons
Advertising and sp¢)nsorship
Sundry income
Fo¢xl sales
6.459
5.737
4.225
27,655
6.459
5.737
4,225
27.655
6,202
5,669
12,759
44.076
44.076
24,630
Expendrture
Direct
costs
Support
Total
2023
Totsl
2022
Costs of raising funds
Raising funds
70.062
8.194
78,256
15.432
Charitable acliMtie$
Golfing activities
789,106
159.356
948.462
840,943
Support cost allocation
Raising
funds
Golfing
acliwb"e5
Total
2023
Total
2022
Salaries and wages
Eslablishmenl costs
Computer expenses
House sundries
Telephone. slalionery and sub￿￿"(￿$
Leg81 fees
Govemance
3.511
417
66.706
7.924
12.433
13.751
17.273
211
32,343
70,217
8.341
13,087
14,475
18,182
211
33,863
63.815
6,887
9.420
9.918
15,289
4.848
15,301
724
1.520
7.735
151.621
159.356
125.478
The above support cosls are ailo&*ed on a lime spenl" tAsis.
13

Moor Allerton Golf Club (Leeds)
Notes to thè Acc¥)unls
For the year ended 31 March 2023
Governance costs
2023
2022
Inde￿[￿ent examinerfs fee
Management accountant's fees
BookkeepiThJ fees
Professional fees
4.000
20.530
5.875
3.4S8
3,800
11.501
33.863
15,301
Total expendilure
Total expenditure is stated after char9iig-
2023
2022
Depreci8lion
Machine hire and leasing
Independent examin￿$ fee
59,805
16.575
4.000
59,99)
18,$07
3,800
10. Staff cosls and numbers
2023
2022
Salaries and wages
Social security costs
Pension Contributions
415.211
31.895
8.632
313,381
25.437
7.193
455.738
346.011
No employees were paid in excess of £60.000.
No Temuneration was paid during the year to any Trustee, rw)r were there any expenses
reimbvrs¢d to them.
The average number of employees during the year, anatysed by function. wa$..
Number of employees
2023
2022
Golfing activities
sUp￿rt costs
10
18
16
14

Mc*Jr Allerton Golf Club (Leeds)
Notes to the Accwnls
For the year ended 31 March 2023
11. Tangible fixed assets
Shop
and othef
equipment
Leasehold Workslk)p ￿d$& ￿NC(￿ne Off
Inte￿$¢
machines pro shop
equipmenl
equipment
Total
co5uv￿UatIon
At 1 April 2022
Disposals
250.000
534
35.928
436.862
8,795
11.832
1.685
7.675
15,234
742.831
25.714
At 31 March 2023
250,000
534
35,928
445,657
13.517
22.9C19
768,545
Depreciakn'on
At 1 April 2022
Charge for year
60.0
10.000
320
5.964
1.796
203,360
44.050
5.072
2,096
1.778
1.809
276,494
59.805
At 31 March 2023
70.000
374
7.760
247.410
7,168
3,587
336,299
Net bo¢k value
At 31 March 2022
19J.000
214
29,964
233.502
6.760
5,897
466,337
At 31 March 2023
180.000
160
28.168
198.247
6.349
19.322
432.246
Assets held under ￿ance lease and pu￿haSe a9reemenls
2023
2022
Net boc4¢ v81ue
58,076
170,394
The tsngible fixed assets have been ￿e(l￿d as $Kurity for liabilities of the charity.
The leasehold interest was granted on l April 2016 fty a period of 25 years at a peppercorn rent. Given that it
lomied part of the donation from Moor ￿lert0fi Goff Club Limitsd. it has no historical cost.
The leasehold interest al 1 April 2016. was wolessionalty valued by Malcolm Stuart Property Consultants. taking
account of recent transactions in the locality and current market and ecorKrfnic corKlitions.
16

oor Albrton Gow Club (Leeds)
Noles lo Ihe Accounts
For the year ended 31 March 2023
12. Stocks
2023
2022
Raw malerials
7.083
3.955
The stock5 have been pledged a5 security lor liabililies of the ¢harity.
13. Debtors
2023
2022
Prepayments
36.026
14.685
The debtors have been ￿edged as seojrty for liabilities of the charity.
14. Creditors
2023
2022
Amounts 1811ing due witrbin one year.
Obligatims ijnder finance lease and hi￿ purchase
Trade credrtors
Other creditors
Social Security and other tsxes
AccN81s antj defwred i￿ome
10.872
50.956
102,641
11.155
291.786
32.131
27,806
95.883
9,449
87.660
467.410
252,929
Deferred income
2023
2022
Deferred income at 1 April 2022
Amounts deferred in cjjrrenl year
AmcHJnts released from prevhiu5 year
55,288
227,657
155,2881
$0.736
55.288
(50.7361
Deferred Income at 31 March 2023
227.657
SS.288
Defe￿ed income rdates to SL*srJiptiMs and received in Ihe current year which
relate to the fc41owing year.
17

Moor Allerton Golf Club {Lee(Is)
Notes to Ihe Accounls
For the year ended 31 Marth 2023
15. Creditors- amounts falling due after orE year".
2023
2022
Finance lease and hye purchase c￿lit￿$
26.396
35,412
16. Security
Finance lease and hi￿ purchase liabilitre5 totalling £37,26812022.. £67.543) are secured by the
assets to whith they relate. which have a Car￿n9 valije of £58,07612022'. £170,394).
Bank loans and bank overdrafts totalling £Nil 12022.. £Nil) are secured by a fixed and Ik)aling
chargo over all the assets of the company.
17. Unrestrthd funds
Balance
01.04.2022
Incorrmng OutgoirvJ
funds
nds
BalarKe
31.03.2023
General lunds
244.616
937.178 1.026,742
155,052
244.616
937.178 1.026,742
155.052
18. Leasing commiiments
Totsl leawng commrtments which are not induded in the balance sheet a￿ set out below:
Operating ￿8$e$
The total of fvlure minimum operating lease payments bs as fdlows..
2023
2022
Within one year
Between one arKJ fve years
49,015
122.442
11,119
13.229
171,457
24,348
19. Related party transactions
There were no related party tr•nsa¢lions during Ihe period.
Cwation tax
The company is a registered charity and 1$ exempt from income tax and corporation tax.
18

M¢￿1 Al￿rtOn Gc4f aub {Leeds}
Notes to the Accounts
For the year erKled 31 March 2023
21. Reconciliat￿ of net eX￿ndItUre to net cash from optrral¥ig activities
2023
2022
Net lexpendthjreyirwme for the year
le￿$1 pabd
Oepreciation and am0rti8all￿ charges
Loss on disposal of fixed a55els
In¢reaSel{dec￿ase} in
Oecreastr in debtors
Increase in creditors
189.seA)
24
59.805
32
59,99)
4.917
569
236
26,689
13,1281
121,3411
235.740
Net cash flow frLvn operatin9 activit￿$
181.536
129.081
22. Analysis of chaThJes in net debt
Cash
Flows
Asal
31.03.2023
01.04.2022
Lease liabilities
67.543
30.275
37.268
Cash at bank and in hand
Cash at bank
Cash in hand
147.3981
15821
12S,834
1311)
{173,2321
12711
Total net debt
19.563
155.798
{136.235)
19