MOOR ALLERTON GOLF CLUB (LEEDS)
Annual Report and Financial Statements
For the year ended 31 March 2024
Charity Number 1165327
Company Number 09679570
Brown Butler
Chartered Accountants
Leeds
IIIIRlliiii
'APINJ6YW*
'2411212024
COMPANIES PIOUSE
#58

Moor Allerton Golf Club (Leeds)
Annual Report and Financial Statements
Conlents
Page
Information
Trustee5' Report
Independent Auditor's Report
8-10
Statement of Financial Activities including an Income
and Expenditure Account
Balance Sheet
12
Statement of Cash Fbws
13
Notes to the Financial Statements
14-23

Moor Allerton Golf Club (Leeds)
Annual Report and Financial Statemènts
Information
Charity Name
Moor Allerton Golf Club (Leeds)
Charity Number
1165327
Company Number
09679570
Registered office and Prncipal Place
of Business
The Chjb House
Wike
Leeds
LS17 9NH
Truslees
lan Land
Or Kathleen Morrison
Aaron Selman
David Share
David Feldman
Mark Manning
Michael Woodhead
Audil¢ys
Brown BLrtler
Chartered Accountants
Leigh House
28-32 St Paul's Street
Leeds
LS12JT
Bankers
Handelsbanken p
3 Thomas More Square
London
E1W 1V¥V

Moor Allerton Golf Club (L•￿5)
Annual Report and Financial Ststements
Trustees, Report
The trustees present their annual report. together with the audited financial statements of the charitable
company for the year ended 31 March 2024.
General
The charitable company commenced its tharitable aclivibes as of 1 April 2016 after receNing various
assets and liabilities gifted for no consideration from Moor Allerton Gow Club Limtted. Each company
obtained separate legal adV￿e leading to a sale and purchase agreement and a 25 year peppercorn
lease for the land and buildings from Moor Allerton GOM Club Limiled.
The Iru5tees have a(Jopted the provisions of the Stalement of Recommended Praclice"Accounting and
Reporting by Charities" published in October 2019 in preparing the trustees report and financial
statements of the Charital￿e company.
Tw$tees and Directors of the Charitable Company
The trustees are direclors of the tharitable company for the purp)ses of company law and trustees for
the purposes of charity k8W.
The trustees have served during the year are as follows..
lan Land
Dr Kathleen Morris
Aaron Selman
David Share
David Feldman
Mark Manning
Simon Winlerburn (resigned 1 Juty 2024}
Michael WcK)dhead
As required one third of the trustees were required lo stand down at the AGM. Dav￿ Feldman and
Mark Manning resigned bul stood for reéleetion.. they were elected unopposed.
Strudure. Governance and Management
Type of governing d￿ument.
Memorandum and Articks of Assocration
How the charitable ￿fflPany is constituted:
Company Limited by Guarantee and not having a
share capital
Trustees=
App￿nted by existing tnJstees and number al least 3
and no more than 12. One third of Tnjslees musl
retire at each Annual General Meeting. those longest
in office resign first.
Council Members..
At least 5 and no more than 12, including the Chair.
Treasurer, Secretary, President and Vice Presidents.
Trustw Induction and Training
New Iruslees are provided with a copy of the Memorandum and AJtides of Association. They meel with
Ihe Chairman for an explanalion of operational procedures. and with the Finance Officer for an
explanation of budgets and accounts. All Injslees must be playing members of Moor Allerton Golf Club
(Leeds) and wl1 have a good understsnding of how the club operates.
A comprehensive range of tradilK)nal business and legal skills are well represented on the board.

Moor Allerton Golf Club {L•eds)
Annual Report and Financial Ststement$
Trustees. Report
Operational Stru¢tur•
The charitable company has an executive board known as the Council. The Council must comprise of
al least 5 and no more than 12 council members. The Counul is responsible for strategic direction and
policy and il also monitors and oversees the operational aclNities of the charitable company. Meetings
are held monthly.
Insurance
In accordance wtth normal c(wnmercial pract￿e, the charitable company has purthased insurance to
protect the trustees and officers from claims arising from negligent acts. errors or omissions occurring
whilst on charitsble company business. The insurance prOV￿e5 cover up of £1,000,IX)O on any daim.
The cost of this insurance was £336.26.
Obj•ctive$ and Adivitigs
The object5 are Sp￿fi￿llY restricted to the followng. for the public benefit".
the promotion of community Pa￿cIpatiOn in healthy recreation by the provision of facilities for
playing golfor other amateur sports al the Moor Alerton Gow Club (Leeds) or such olher golf centre
as the trustees shall determine.,
the provision of farylilies for recreation or other leisure tirne occupation for the benefft of the
inhabitants of Leeds and the surrounding area in the interests of social weffare and with the object
of improving the condition of the said inhabitsnls., provided in either case that persons of the Jewish
faith cannot be excluded by reason of their faith or ethnicity from any such club or facilities., and
such other exclusivdy charitable purposes in keeping with the Jewish faith as the trustees may
from time to lime detemiine.
Purpos• and Public B•nefft
The purpose of the charitable company is lo operate Moor Allerton Goll Club {Leedsl for the benefit of
the public. lo enable the put￿1¢ lo have access to the 27thole golf course and other facilities. The aim
is lo promote golf as an amaleur S￿rt. including to encourage young players by helping them to
discover golf as an affordable sport. The charitable company provides facilities and coaching is made
available by it.
The benefits afforded to the public are the promotion of healthy recreation and golf. The benefits of
enga￿ng in sport which Prov￿￿e$ fresh air and exeruse are well recognised.
The course is located on the outskirts of the city of Leeds affording the Charitab￿ company a large area
of benefrt. It is unusual in having 27 holes and is one of the first in the UK lo be designed by the
renowned American golf architect Robert Trent Jones. The design is 3 separate bops of nine holes.
811 starting and finishing at the clubhouse. making il ideal for golfers of all abilities.
M¢)or Alerton GOW Club was originally estabh'shed by Moor Ajlerton Gom Club Limited to ensure that
people of Ihe Jewish faith were able lo play golf. havin9 experienced exclusion from other members.
golf clubs in the region. With the establishment of the charilable company the aim is to continue lo
ensure that anyone who wants lo play golf can have access lo excellent facilities wilhoul discrimination
on any grounds. irrespeclNe of their creed, faith or ethnicity. The charitable company aims to benefit
all inhabitsnls of Leeds and the surrounding area. encouraging people lo play gotl and become
members.
Coaching programmes are made available to schools and yoirth organisalions. as well as the Club's
members. throughout the year. Youn9 people are encouraged lo see gotf as a sport they can aceess
and enjoy. The fee strudure for junior golfers under 18 has been set so that access to a lop quality goti
course in North Leeds is affordab￿.

Moor Allerton Goll Club ILeeds)
Annual Report and Financial Stalements
Trustees, Report
The aim of the charitable company is lo encotjrage wder access lo golf by all age groups and anyone
can apply to play on the course or become a playing member of the Club. There is a Signifi￿nt cost to
maintsining the facility. however the charging structure is varied and fiexible lo enable players lo have
as much access lo the course as possible. The charitable company aims to cover ils running ￿sts and
looks lo break even, so charges are kept as low as possible to encourage wide access.
Indivi¢Juals do nol have to be fee-paying members of Ihe Club to access the facilities. They may play
by paying a reasonable daily rate. 7 days a week. providing there is aVal￿bilIty.
The elub also considers offering reduced rates in ￿Se$ of hardship wth conditions varying according
to indiv*Jual circumstsnces.
Reduced rates are also offered to members. guests with the restriction that a member may onty invite
the same guest three limes in any single financial year.
Access is available to all the faeilrties during the opening hours of the club. Other charib'es may use the
course for fund-raising charity days for which Ihey a￿ charged preferential rates. A number of annual
events are well established and raise signtficanl funds for their charity. These charities are Sl Gemma's
Hospice Leeds, RNLI and The Richard Goldberg FoundatM)n.
The board have had regard to the Charity Commission's guidance on public benefit and confirm that .
this guidance forms the basis of planning d￿lS1onS at bolh strategic and operation levels.
Summary of Main Achievements
The club overall has had a successful centenary year. Ensuring the club reached this milestone was
part of a 5-year strategic plan set oul in 2018.
We continued lo hosl many charsiy golf days in support of their furKJraising goff days at M¢)or Allerton.
As a charitsble company we continue lo support them in their fund-raisiThJ activities through offering
generou$ Saving on their green fee rates for mainstream charities.
The dub stsrted work on 8 lffig-awaited bunker re-design plan which in the long lemi WIH significanlly
improve a poor area of our course. Ullimalefy this will allow us lo increase our visitor green fees and
overall golt experience at the club.
Financial Revlew and Policy on Reseryes
The charitable company's reserves policy is to ensure that reserves are maintained at s￿h a level to
enable il to continue lo meel its objectives.
The club has benefited from an increase in membership and an increase in visltor income streams,
rocording the highest visitor revenue for the year in recent history.
Income from the revenue streams that make up the club's 'Charilable Aclivib"es' whith is broadly made
up from membership subscriptions. members guests. visitors. societies. and buggy hire Inole 4 in the
accounts) revenue has increased significantty lo £1.038.98912023.. £890.7071. While visitor revenues
are sli9hlly down on the previous year it is pleasing to reEK)rt a stron9 retum on membership
subscriptions has helped contribute to the increase in revenue.

Moor Allerton Gow Club (Leods)
Annual Report and Financial Statements
Trust8es' Report
Overall total income for the year was £1,132,321 (2023.. £937,178), totsl revenues vs Ihe previous year
were £195,053 higher.
Expenditure had risen over the ￿Urse of the financial year. Overall total expenditure for the financial
year was £1.094.133 {2023'. £1.026.7421 showng an increase in expenditure of £67.391 vs the previous
year. This has resulled in a small profit for the financial year (as sel out on page 111 of £38,09812023'.
deficrt £89,$641 and at the year end its reserves stood al £193.15012023.. £155,052}.
Events that have contributed lo the inerease in expenditure are summarised as folkjws".
On•course investrnenl costs had risen due to contracted works that needed to be Carried out.
Fertiliserexpenditure increased due lo the general effects of price increases through the trading
year.
Insurance premiums increased signrficanlly.
Utility bills increased for the Greenkeepers sheds at point of contract renewal.
Higher than usual costs for house sundries. repairs and renewaFs.
Forward Looking Statements
The club will continue to invest in the bunker management project during the 2024125 & 25126 seasons
(should funds permill lo improve the overall appeal of the course. solving what is seen by many as a
weak area as irKlicaled in the England Gdl Mernbership Survey conducled in August 2022.
The club will continue lo receive donations from Moor Allerton Goff Club Ltd in respect of the Landfill
project that is attached lo Lld.
Unfortunately the club, as with most dubs across the Yorkshire reg￿n, experienced a very drfficult
winter. It is fair to say it has been the wettest winter in history impacting golf. In light of Ihis, going
forward into the next financial year, it is likely thal we will experience a larger amount of membership
movement which may impact on revenue.
Connected Oryanisations
The charitable company was established to take over the running of the Mcor Allerton Golf Club from
the exisling Moor Allerton Golf Club Limited {MAGCI which il did on 1 April 2016. MAGC is not a charity
but had been operating on a nol-for-pfofit basis. and ils shares are held on trust to ensure that persons
of the Jewish faith are not prohibited from playing at the club.
On 1 April 2016. MAGC granted a 25-year lease at a peppercom rent to the Charity and gifted various
assets and li8bililies relating to golfing activities lo the eharitabbè company. MAGC continue5 10
undertake non-charitable acbvities. such as managing catering. functions and events which are non-
ancillary lo the charitable company s purposes and it is intended that tt will grfi any profits to the
eharilable company.

Moor Allerton Gow Club (Leeds)
Annual Report and Financial Statements
Trustees, Report
Statement of Trustees. Responsibilili•s
The Iruslees are reswnsible for preparin9 the Iruslees. report and the financial statements in
accordance with the United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounling Practice) and applicable law and regUlat￿nS.
Company law requires the trustees to prepare financial ststements for each financial year. Under that
law the ITUStees have elected lo prepare the financial stslements in accordance with United Kingdom
Generally Accepted Accounting Praclice (United Kingdom Accounting Standards and applicable lawl.
Under company law the trustees must not approve the financial statements unless they are satisfied
that they give a true and fair view of the state of affair of the charitable company and of the income and
expenditUTe of the charitable company for Ihat period. In preparing these financial ststements, the
trustees are required lo-.
select suitable accountirvJ policies and then apply them consislenty:
observe the methods and principles in the Charities SORP-
make judgments and accounting estimates that are reasonable and prudent-
prepare the financial stslemenls on the going concern basis unless il is inappropriate to presuw
that the charitable cornpany will continue in business.. and
slate whether applicable UK Accounting Stsndards have been followed, subject lo any material
departures disclosed and explained in the financial statements.
The trustees are resp)nsible for keeping adequate aeeounting records that are sufficient lo show and
explain the charitable company s Irans8¢1ions and disdose with reasonable accuracy at any lime the
financial posrtion of the charity and enable them to ensure that the financial stalements comply wilh the
Charities Act 2011. the charitable company (Accounts and Reports) Regulat￿nS 2008. They are also
responsible for safeguarding the assels of the Charitab￿ company and hence for taking reasonable
steps for Ihe prevention and delection of fraud and other Irregularit￿S.
The trustees are responsible for the maintenance and integrity of the charitable eornpany'5 and financial
information included on the charilabie company s web51te. Legislalion in the United Kingdom goveming
the preparation and dissemination of financial statements may drffer from legislation in other
jurisdictions.
Statement of disclosure of inforniation to auditors
In accordance with ￿rnpanY law. as the charitable ￿MpanY s directors. we certify that..
so far as we are aware. there is no relevant audit infcvmation of which the charttable company s
auditors are unaware., and
we have taken all Ihe sleps that we ought lo have taken as directors in order to make ourselves
aware of any re￿vant audit informalion and lo establish the charitable ¢ompany s auditors are
aware of that informalion.
Approved bythetrustees on...................................... 2024 and signed on Iheirbehalfby:
Svjned ￿ Z1112r24 6C+.43
Dr K Morrison
Trustee

Moor Allerton Golf Club (Leeds)
Annual Report and Financial Stalemènts
Independent Auditorfs Report to th• Irustees of Moor Allerton Golf Club (Leeds)
Opinion
We have audited the financial statements of Moor Allerton Golf Club (Leeds) {the 'tharity') for the year
ended 31 March 2024 which comprise the Statement of Financial Activities. Balance Sheet. Cash
Flow Slalemenl and Notes lo the financial statements. including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is United
Kingdom Accounting Standards, comprising Charilies SORP- FRS 102 'The Financial Reporting
Standard applicable in the UK and Republic of Irelan(J' and applicable law (Unrted Kingdom Generally
Accepted Accounting Pr8cb"eel-
In our opinion the financial statements=
give a true and fair view of the slate of the charity's affairs as at 31 Marth 2024 and of its incoming
resources and application of resources. including its income and expenditure for the year then
ended:
have been property prepared in a¢rnrdance with Unrled lfjngdom Generalty knepted Accounting
Practice",
have been prepared in accordance with the requirements of the Compan￿$ Act 2006,. and
have been prepared in aceordanee with Charit*s SORP FRS102 (October 2019) and the Charities
Ac12011.
Basis for opinion
We condueled our audrt in accordance with International Standards on Auditing (UK} IISAS IUKI) and
applicable law. Our responsibilities under those standards are further deseribed in the Auditor's
responsibilities for the audit of the fin8ncisl statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant lo our audrt of the financial
slalements in Ihe UK, including the FRC'S Ethical Standard, and we have fu￿111ed our other ethical
responsibilities in accordance with these requirements. We believe thal the audil evKlence we have
obtained is sufficient and appropriale lo provrde a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slatemenls. we have conducted that the trustees, use of the going concem
basis of accounting in the preparation of Ihe financial stslemenls is appropriate.
Based on the work we have perf0M￿d. we have Th)1 hjenlrfied any material uncertainties relating lo
events or conditions Ihal, individualty or collectively. may cast $￿jnIfICant doubl on the charity's ability
lo continue as a going concem for a peri(MJ of al leasl Iwelve months from when the original financial
statements were aulhorised for issue.
Our responsibilities and the responsibiltties of the trustees wtth respect to going concern are described
in the relevant section5 to this rewi-
Other inforrnation
The Iruslees are responsitAe for the other information. The other infomation comprises the information
included in the Iruslees rewjrt. other Ihar) the financial slalemenls and our auditor's report Ihereon. Our
opinion on the financial statements does not cover the other infomiation and, except to the extent
olhenvise eX￿1cl11Y staled in our report. we do not express any fomi of assurance conclusion thereon.
In connection with our audil of the financial statements. our responsibility is lo read the other information
and, in doing so. considef whether the other information is materially inconsislenl with the financial
statèments or our knowledge obtained in the audit or othenNise appears lo be materially misslaled. If
we identify such material inconsistencies or apparent material misstslements. we are required to
detemine whether there is a material misstatement in the financial stslements or a material
missL9tement of the other informab"on. If. based on the work we have performed, we conclude Ihal
there is a material misstatement of this other information. we are required to report that fad.
We have nothing to report in this regard.

Moor Allerton Golf Club (L•edsl
Annual Report and Financial Stslements
Independent Auditorfs Report to the trustees of Moor Allerton Goll Club (Leeds)
Matters on which we are reqtsired to report by exceptlon
In the light of our knowledge and understsnding of the charity and its environment oblained in the course
of the audit, we have not identified material misstslements in the trustees, report.
We have nothing lo report in ￿Spect of the followirKJ matters where the Companies Act 2006 and the
Charities Act 2011 requires us lo report to you rf. in our opinion-
adequale accounting records have ￿1 been kepl. or rebjms adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not in agree￿nI with the a￿oUnting records and retums; or
certain disclosures of trustees remuneration specified by law are not made" or
we have not received all Ihe infomiation and explanatI(￿S we require for our audit.
Responsibililies of trustèes
As explained mole fully in the Statement of Trustees. Reswnsibilitses Isel out in the trustees report).
the Iruslees are responsible for the preparation of the financial slalemenls and for being satisfied that
they give a true and fair view. and for such intemal control as the Iruslees determine is necessary to
enable the preparation of financial statements that are free from malerk41 misstalemenl, vthether due to
fraud or error.
In preparing the financial statements. the trustees are reswnsible for assessing the eharity's ability to
continue as a going concem, discknsing. as applicable. matters related lo going concern and using the
going concern basis of accounting unless the trustees eilher inlend lo liquidale the charity or lo cease
operations. or have no realistic allernalNe bul lo do so.
Auditor's rèsponsibilities for the audit of th• financial statern•Thts
We have been appointed auditors under the Companies knt 2006 and reF*)rt in accordance with this
act.
Audltor's responslbllilies for the audll of the flnanclal slatements
Our objectives are to obtain reasonable assurance about whether the financial statements as a who
are Iree from material misstatement. whether due to fraud or errrjr. and to issue an auditor's report that
indudes our opinion. Reasonable assurance is a high ￿Ve1 of assurance. but is not a guarantee thal
an audit conducted in accordance wtih ISAS (UK) will a￿VaYS detect a material misstalemenl when rt
exists. Misstalemenls Can arise from fraud or error and are considered material rf. individually or in the
aggregate. they could reasonably be expected to influence the economic decisions of users taken on
the basis of these finan￿al slalemenls.
A fvrther description of our responsibilities is available on the Financial Reporting Council's website al
www.frc.or .uklauditorsres
nsibililies. This descripliryi forms part of our auditor's report.

M¢)or Allerton Golf Club (Le•ds)
Annual Report and Financial Ststements
Independent Audltorfs Report to the trustees of Moor Allerton Golf Club (Leeds)
Capability of the audit in detecting irregularities, in¢ludSng fraud
Irregul8rities, including fraud. are instances of non•compliance wth laws and regulations. We design
procedures in line with our responsibilities. outlined above. to delect material misstatements in respect
of I￿egularl11e$. including fraud. The key laws and regulations we have considered in this context
included the Companies Act 2006. employment and tax legislation together with the Charities SORP
FRS 102 (October 20191. In addition. we have considered provisions of other laws and regijlalions Ihal
do not have a direct effect on the financial statements bul compliance with which may be fundamental
to the charity's ability to operate or lo avoid a material penalty. The exlenl to ￿1¢h our procedures are
capable of detecting irre9ulaiities. itKluding fraud is detsiled beknv..
Using our general comrnercial and sector experience and through dI￿l$S￿)nS with the trustees and
other rnanagewnenl. we identified areas of Lgws and regLJlations Ihat could reasonably be expected
lo have a material effeet on the financrdl statements as well as those arisÈng from management's
own assessment of the risks that irregularities may occur either as a result of fraud or error.
We examined the charity's regulatory and legal correspondence and discussed with the trusle8S
and other management any known or suspected instances of fraud or non-compliance with laws
and regulations.
We communicated and discussed identified laws and regulations and potential fraud risks with all
engagement team members and remained alert to any indi￿110n$ of fraud or non-compliance with
laws and regulations Ihroughout the audit.
In addressing the risk of management override of controLs. we tested the appropriateness of joumal
entries. We also challenged assumptsons andjudgemenls made by management in their significant
accounting estimates and judgements. We also discussed related party relat￿nshIpS and
transactions involving them.
There are inherent limitations in the audil pr￿edureS described above and Ihe further removed non-
compliance with laws and regulations is from the events and transactions reflected in the financial
stslemenls, the less likely we woukl become aware of it. Also. the risk of r￿t detecting a material
misstslement due lo fraud is higher Ihan the risk of not detecting one from error. as fraud may involve
deliberate concealment by. for example, forgery or intentional misrepresentation. or through collusion.
Other matters
Corresponding figures are presented and the prior year financial ststements were not audited.
Sufficient and appropriate audit evidence has been obtained lo ensure that Ihe opening balances do
not contain misslatemen15 that rnalerially affecl the currenl periods financial slalemenls.
Use of our report
This report is made solely to the charitable parent company's members. as a body. in accordance with
Chapter 3 of Part 16 ofthe Companies Act 2006. Our audit work has been undertaken so that we might
slate lo the charitable company's members those mallers we are required lo stale to them in an auditor's
report and for no other purpose. To the fullest extent Perrn￿ed by Law. we do not accept or assume
responsibility lo anyone other than the charitalje parent company and the eharitsble parent company s
members, as a body, for our audil work, for this report, or for the opinh￿S we have fomed.
21112124
Nicola Taylor {Senior Statutory Auditor>
For and on behalf of 8rown 8uller
Chartered Accountants and Slalutory ALKlitor
Leigh House
28-32 Si Paul's Street
Leeds
LS1 2JT
Dale..
10

Moor Allerton Golf Club ILo•ds)
Annual Report and Financial Statements
Stsl•ment of Financial Activities
lincorporating an Income and Expenditure Accounl
For the year •nded 31 March 2024
Total
2024
Total
2023
Unrestricted
Note
Income from".
Donations and grants
Charitable activitses
Other trading aclwities
46.992
1.038.989
46.250
46.992
1.038,989
46.250
2,395
890.707
44,078
Total
1.132.231
1.132.231
937.178
Expenditure on-
Raising funds
Charitable actNities
Interest payable
186,614
906.882
637
186,614
906,882
637
78,256
948,462
24
Total
1.094.133
1.094.133
1.026,742
Nel incomel (expenditure)
38.098
38,098
{89,5641
Reconciliation of funds
Funds at 1 April 2023
Nel incomel lexperKliture}
155.052
38,098
155,052
38,098
244.616
{89.5641
Funds at 31 March 2024
193.150
193,150
155,052
All the charitsble company s activities derive from continuing operations during Ihe above financial
years.
The notes on pages 14 to 23 fomi part of these financial statements.

Moor Allgrton Goll Club (Le•ds)
Annual Report and Financial Statèm•nts
Company Nurnber 09679570
Balance Sheet
As al 3131 March 2024
2024
2023
Note
Fixed assets
Tangible assets
11
375,772
432.246
Current assets
Stocks
Debtors
Cash at bank and in hand
12
13
101.303
64,007
67.611
7.083
36.026
173,503
232.921
216.612
Current liabilities
Creditors - amwnls falling due within one year 14
399.331
467.410
Net Current liabilities
{166,4101
1250,7981
Total a55ets less current liabilities
209.362
181,448
Creditors- amwnts falling due after one year
15
16.212
26,396
Nel assets
193.150
155,052
The funds of the Charty
Unrestricted funds
17
193.150
155,052
Totsl funds
193.150
155,052
These financial slalements were approved and authorised for issue by the trustees on £o.(W. 2024 and
signed on the￿ behalf by:"
s￿]ned OD 20112124
12
l Lanij
Trustee
The notes on pages 14 to 23 form part of these financial statements.
12

Moor Allerton Golf Club {L￿[s)
Annual Report and Financial Stalements
Statgmgnl of Cash Flows
For the year ended 31 March 2024
2024
2023
Note
Net cash flow from operating actNities
21
(87.293)
181.536
Cash fl¢)w from inveskn.ng acb"vities-.
Dispos81 proceeds on sale of fixed assets
Payments lo acquire tangible fixed assets
59
(8,054)
125.714)
Net cash flow from investing activities
(7.995)
{25,7141
Cash Ilow from financing activities:
Repayment of finance leases and hire purchase
Interest paid
{9.967)
1637)
130,275)
124}
Net eash flow from finan¢ing a¢tivilies
(10.604)
130,299)
Nel increase
(105.892)
125.523
Cash at bank and in hand at 1 April 2023
173.503
47,980
Cash at bank and in hand at 31 March 2024
67,611
173,503
The notes on pages 14 to 23 fom part of these financial slalemenls.
13

Moor Allerton Golf Club {Leedsl
Annual Report and Financlal Staternènts
Notes lo the financial statements for the year ended 31 March 2024
General inforynalion
Moor Allerton GOW Club (Leeds) is a company limited by guarantee and has no share capital.
The ltsbilily of each member in the event of a winding up is limited to £1.
The charitable company is incorporated in England and Wales, is registered as a charity with the
Charity Commission and is also a public benefit entity as defined by Financial Reporting Standard
102 the'Financial Reporting Standard Applicable in the UK and Republic of Ireland. (FRS 102)-
tts registered office and principal place of busir*ss is:_
The Club House
Wike
Leeds
LS17 9NH
Summary of swjnificant accounting polbcies
2.1 Basis of preparation
The financial stslements have been prepared in accordance with applicable accounting
standards including FRS 102, Ihe Accounting and Reporting by Charities.. Stalemenl of
Recommended Practice applicatle lo charityes preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in
October 2019 {SORP IFRS10211 and the Companies Act 2006.
The financial slalement shave been prepared on a going concem basis under the historical cost
convention. modrfied to include certain items at fair value. The presentation cuffency is £ steiling
and the financial slalements have been rounded lo the nearest £1.
The Signif￿nt accounting policies applied in the preparation of these financk71 stalemenls are
sel out below. These policies have been consistenlty applied to all years presented, unless
othe￿iSe slated.
2.2 Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of Ihe Charitable company and which have not been designated for other
purposes.
2.3 Income recognition
All incoming resources are induded in tt)e Stalemenl of Financial Activities ISOFAI when the
charitable company is legally entitled lo the income after any pertormance conditions have been
mel, the amount Can be measured reliably and it is probable that the income will be received.
For donations to be recognised. the charitable company will have been nolrfied of the amounts
and the Sett￿rnent dale in wriling. If there are conditions attached lo the donation and these
require a level of performance before entillemenl can be obtained then inwme is deferred until
t￿lse Conditions are fully met or the fulfilment of those condit￿n$ is within the control of the
charitable company and it is probable that they will be fuifilbed.
Oonated facilities and donated professional services are recognised in income al their fair value
when their economic benefit is probable. they can be measured reliably and the charitable
ompany has control over the item. Fair value is delermined on the basis of the value of the gift
lo the charilable company. For example the amount the charitable company would be willing to
pay in the open market for such facilities and seryices. A ￿￿eS￿dIng amount is recognised
in expenditure.
14

Moor Allerton Golf Club (Legds)
Annual Report and Financial Statements
Notes to thg financial statements for the year ended 31 MaiGh 2024
Summary of s￿nfficant accounting polcies - ¢￿tinUed
2.3 Income recognikn'on- ¢ontinued
No amount is included in the financial statements for volunteer b"me.
For legacies. entitlement is the earlier of the charitable Company being notified of an impending
distribution or the legacy being received. At this point income is recognised. On occasion
legacies will be notified lo the charitable company however rt is not possible to rneasure the
amounl expected to be distributed. On these occasions. the legacy is Irealed as a contingent
asset and disclosed.
Grants are reco9nised at fair value when the charitable company has entitlement after any
performance conditions have been met. it is probable that the income will be received and the
amount can be measured reliably. K enlrfement is not met Ihen these amounts are deferred.
Grants received for the acquisition of fixed assets are accounted for as restricted fvjnds. The
restricted fund is reduced by the depreciation or amortisabon charges made over the expected
useful life of the asset concemed. Other grants are treated as income and, where applicable,
they are accounted for as restricted funds. Where the grant covers future accounting periods.
the amount relating to future periods is deferred and recognised in the correct period.
2.4 Expenditure reCognit￿)n
All expenditure is accounted for on an accruals basts and has been classified under headings
that aggregate all costs related lo Ihe category. Expenditure is recognised where there is a legal
or constructive obligation lo make payments to third parties. il is probable that the settlement will
be required and the amount of the obligation can be Measured reliably.
2.5 Support costs allocati(Mi
Support eosts are those costs that assist the work of the charitable company but do not directly
represent charitable aetiwties and include office costs. govefflance cosls, and administrative
payroll costs. Where support costs cannot be directly attTibuled lo particular headings they have
been allocated to cost of raising funds and expenditure on charitable adivilies on a basis
consistent with use of the resources.
The analysis of these cosls is included in note 7.
2.6 Tangible fixed as5els
The donation of the leasehobj interest on 1 2016. was inibalty measured at fair value and
has subsequentty been measured at arnortised cost.
Other tangible fixed assets are stated at cost less accumulated depreciation and accumulated
impaimenl losses. Cost includes costs directy attributable to making the asset ￿pable of
operating as inlended.
Depreciation is provided on lang￿le fixed assels on a straight line basis, at rates calculated to
write off the cost. less eslimaled residual value. of each asset on a systematic basts over ils
expected useful lrfe as follows=
Leasehold interest
Workshop machines
Sheds & pro shop
Golf course equipment
Office equipment
Shop and other equymenl
4% straight line basis
10Yo straight line basis
5% straight line basis
10% straight line basis
20% straight line basis
20% straight line basis
15

Moor Allerton Gom Club (Leeds)
Annual Rgport and Financial Slatements
Notes to the financial statements for the year ended 31 March 2024
Summary of s￿n￿l¢an1 accounting poh'cies - continued
2.7 Impainnent of fixed assets
Fixed assets are assessed at each reporting date to determine whether there is any indication
that Ihe assets are impaired. If there is an indication of possible impairment, the recoverable
amount of any affecled asset is estimated and compared lo its carying amount. If the eslimaled
recoverable amount is lower. the carrying amount is reduced to its estimated recoverable amounl.
and an impairment ￿sS is recognised in the statement of financial activities. The reversal of an
impairment loss is recognised immedialety in the SOFA.
2.8 Debtors
Short term debtors are measured at transaction pri￿. less any Impai￿ent. Loans r￿e1Vable
are measuied initially at fair value. nel of transaction costs. and are subsequently me85ured at
amortised cosl using the effective interest method. less any impaiment.
2.9 Creditors
Short temi creditors are measured al transaction price. Other financial liabilities. including bank
loans. are measured initialty at fair value. net of transaction cosls. and are subsequently
measured at amortised cost using the effective interest method.
2.10 Leases
Fixed assets acquired under finance leases and hwe purchase agreements are included in the
balance sheet at cosl and an appropriate provision made for depreciation. The i)ulstanding
liabilities under such agreements le55 interest not yel due are included in credilors. Interest
attributable lo each perth is charged to the SOF
Operating lease renta15 are charged to the SOFA account as incurred.
2.11 Taxation
The charitabk company considers that it meets the definition of a charitsble company for UK
corporation tax purposes and is accordingly potentially exempt from tax in respect of its income
and gains.
2.12 Pension contribution
The charitable company has a defined contribulion penS￿n scheme. The pension costs charged
to the SOFA are the contributions payable in respect of the accounting period.
2.13 Going concem
The financial slatements have been prepared on a going concem basis as the trustees believe
that no material uncertainties exist. The trustees have consKlered the level of funds held and the
expecled level of income and expenditure for a pericrtj of at least 12 months from aulhorising
these accounts. The budgeted income and expenditure is sufficient with the level of reserves for
the charitable ￿rnpanY to be able to continue as a going concern.
2.14 Critical accounting estimates and assumption
The charitable company makes estimates and assumplions conceming the future and the
resultin9 accounting estimales and assumptions will, by definilion, seldom equal the related
actual results. The main area ofeslimates and assumptions that have a significant risk of causing
a material adjustment lo the carrying amounl of assels and liabilities within Ihe next financial year
relate lo the estimates used in valuing Ihe leasehokl interest. Wh￿h. as explained in nole 11. was
professionally valued on behaw of the charitable company.
16

MoorAllerton Goll Club ILe8ds)
Annual Report and Financial Slatements
Notes to the financial $taternents for the year ended 31 March 2024
Donations and grants
Totsl
2024
Totsl
2023
Unrestricted
Donations
46,992
46.992
2.395
Charitable activities
Tolal
2024
Total
2023
Unrestricted
Golfing activibes
1.038.989
1.038.989
890.707
Other trading activities
Totsl
2024
Total
2023
Unrestricted
Toumaments and competitions
Advertising and sponsorship
Sundry income
Food sales
6,138
14.467
13.212
12,433
6,138
14,467
13.212
12,433
6.459
5.737
4,225
27,655
46.250
46.250
44,076
ExpendiluTe
Direct
osts
Supwrt
costs
Total
2024
Total
2023
Costs of raising funds
Raising funds
179.293
7,321
186.614
78.256
Expenditure for the year ended 31 March 2023 was £78,256, of which £70.062 was attributable to
direct costs and £8.194 was attributsble to support cosls.
Charitable activities
Golfing activities
761.501
145.381
906.882
948.462
Expenditure for the year ended 31 March 2023 was £948.462. of whth £789.106 was attritMJtable
lo direct costs and £159.356 was attributable to support costs.
17

Moor Allerton Golf Club ILogdsl
Annual Report and Financial Statements
Notes lo the linancial ststgments for the year ended 31 Ma￿h 2024
Support eost alk)cation
Raising
funds
Goffing
activities
Total
2024
Total
2023
Note
Salaries and wages
Establishment costs
Computer expenses
House sundries
Telephone, stationery and
subscriptions
Legal fees
Governance
3.500
352
737
541
66.494
6.697
14.008
10.284
69.994
7.049
14.745
10.825
70.217
8.341
13.087
14.475
719
13.668
13
34.217
14,387
13
35,689
18,182
211
33.863
1.472
7.321
145.381
152.702
159.356
Expenditure for the year ended 31 March 2023 was £159.356. of which £7.735 was attribulable
lo raising funds and £1 51.621 was attributable to goffing activities.
The above support costs are allocated on a lime spent" basis.
Governance costs
2024
2023
Independent examIne￿S fee
Auditor's remuneration
Management accountant's fees
Bookkeeping fees
Professional fees
4.000
6,000
18,829
4,590
6,270
20,530
5.875
3.458
35,689
33,863
Nel incomel (expenditure)
Nel incomel (expenditure) is slated after charging..
2024
2023
Depreuation
Machine hire and leasing
Independent examiner's fee
Audilorfs remuneration
64.469
14,435
59.805
16.575
4.000
6,000
18

Moor Allerton Golf C￿b (Leeds)
Annual Report and Finan¢ial Stalements
Notes to the financial statements for the year ended 31 March 2024
10. Staff costs and numbers
2024
2023
Salaries and wages
Social security eosts
Pension contributions
373.081
29,855
7,853
415,211
31,895
8,632
410,789
455.738
No employees were paid in excess of £60,000.
No remuneration was paid during the year to any trustee. ncK were there any expenses
reifflbursed to them.
The average number of employees during the year. analysed by function. was..
Number of employees
2024
2023
Golfing activities
Support costs
10
15
18
19

Moor Allerton Golf Club (Leeds)
Annual Report and Finan¢ial Statements
Notes to the financial statements for the ygar ended 31 Ma￿h 2024
11. TarKJible fixed assets
Sheds
Leasehdd Workshop and
interest
machine5 pro shcp
Go
Shop
course
and other
equiprnenl equipment equipment
Total
Cosuvalualion
At 1 April 2023
Additions
Disposals
250,000
35.928
445.857
329
12011
13,517
1,224
22.909
6.501
768.545
8.054
{2011
Al 31 March 2024
250,CM)O
35,928
445.785
14.741
29,410
776,398
Depreciation
Al 1 April 2023
Charge for year
Eliminated ¢)n
disposal
70.000
10,000
374
7.760
1.801
247.410
44.698
7,168
2,426
3.587
5.490
336.299
64.469
11421
1142)
At 31 March 2024
80.000
428
9.561
291.966
9.594
9.077
400,626
Net book value
At 31 March 2023
180.000
28,168
198.247
6.349
19,322
432,246
At 31 March 2024
170.000
1C
26.367
153.819
5.147
20.333
375.772
The tangible fixed assets have been pledged as security for liabilities of the charilable company.
The leasehold interest was granted on 1 Awil 2016 for a period of 25 years at a peppercorn rent. Given
that il fomied part of the donation from Moor Allerton Goll Club Limited. il has no historical cost.
The leasehold interest al 1 April 2016, was Wofesslc￿31IY valued by Malcolm Stuart Property ConsuK8nts.
tsking account of recent transactions in the locality and currenl market and economic condilions.
12. Stocks
2024
2023
Raw materials
101.303
7,083
The stocks have been pledged as security for Ikqbilities of the charitable Company.
20

Moor Allerton Golf Club (Leeds)
Annual Report and Financial Statements
Notes to the financial statem•nts for the year ended 31 March 2024
13.
Debtors
2024
2023
Other debtors
Prepayments
38.366
25.641
36,026
64.007
36,026
The debtors have been pledged as seoJnty for liabilities of the charitable company.
14. Creditors
2024
2023
Amounts falling due within one year-
Obligations under finance lease and hire purchase
Trade creditors
Other creditors
Social security and other tsxes
Accruals and deferred income
11.089
63.272
99.519
12.221
213.230
10.872
50.956
102.641
11.155
291,786
399.331
467.410
tkferred irtome
2024
2023
Deferred income at 1 April 2023
Amounts deferred in current year
Amounts released from previous year
227.657
177,065
1227,657}
55,288
227,657
155,288)
Deferred In￿Me at 31 March 2024
177.064
227.657
Deferred incorne rdales lo sub5cription5 and donations received in the current year which relate
lo the following year.
15. Creditors- amounts falling due after one year..
2024
2023
Finance lease and hire purchase creditors
16,212
26.396
16. Security
Finance lease and hire Purchase liabilities lotalling £27,30112023- £37.268) are 5eGured by the
assets to which they relate, which have a carrying vahje of £51.16112023= £58.0761.
21

Moor Allerton Golf Club (Leeds)
Annual Report and Financial S￿￿ements
Notes lo the financial Statements for the year ended 31 Ma￿h 2024
17.
Unrestricte(J funds
Balance
01.04.2023
Incoming Outgoing
funds
funds
Balance
31.03.2024
General fijnds
155.052
1.132.231 1.094,133
193,150
Balance
01.04.2022
Incoming OutgoiNJ
funds
funds
Balance
31.03.2023
General funds
244.616
937.178 1.026.742
155.052
18. Leasing commilmenls
Total leasing commitments which are not induded in Ihe bal8n¢e sheet a￿ set out bel¢)w'.
Operating leases
The lolal of future minimum operating lease payments is as folknvs:
2024
2023
Within one year
Between one and five year5
51.886
124.147
49,015
122,442
176.033
171.457
19. Related party transact￿￿$
There were no related paty transactions duriThJ the period.
Corporation tax
The company is a registered charity and is exempt from income lax and corporation lax.
21.
ReconciliaDon of n81 expen(lilure lo net cash flow trom operating activities
2024
2023
Nel incomel (expendilurel for the year
Intere51 paid
Depreciation and am(Klisation charges
Increase in stock
Increase in debtors
{Decreasell increase in creditors
38.098
637
64,469
194,220)
127,981)
{68,296)
189.564)
24
59,805
{3,128}
121,341}
235,740
Nel cash flow from operating activities
{87,293)
181,536
22

Moor Allerton Golf Club (Leeds)
Annual Report and Financial Statements
Notes to the financial slat•ments for thè year ended 31 March 2024
22. Analysis of changes in net debt
Asat
1 April 2023
Cash
Flows
Asat
31 March 2024
Lease liakn"lities
37.268
{9.9671
27,301
Cash al bank and in hand
Cash al bank
Cash in hand
(173.2321
12711
106,581
16891
166,6511
19601
Total net debt
(136.2351
95.925
140,3101
23