Whitefield Golf Club
(A company limited by guarantee, not having a share capital)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2023
Langer & Co Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY GB
Company Number: 10815378 Charity Number: 1175450
Whitefield Golf Club (A company limited by guarantee, not having a share capital) CONTENTS
| Page | |
|---|---|
| Trustees' and Other Information | 3 |
| Trustees' Annual Report | 4 - 8 |
| Statement of Trustees' Responsibilities | 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Notes to the Financial Statements | 13 - 21 |
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Whitefield Golf Club (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION
Trustees Adrian Barr Stuart Davy Anthony Harris Lionel Levine Jane Kolb Daniel Samuels Gary Silver Paul Hattersley (Resigned 31 March 2024) Chris Kibble Elliot Lennick (Appointed 2 March 2023) Charity Number in England and Wales 1175450 Company Registration Number 10815378 Registered Office and Principal Address Higher Lane Whitefield Manchester M45 7EZ England
Independent Examiner
Langer & Co Chartered Certified Accountants 8-10 Gatley Road Cheadle Cheshire SK8 1PY GB
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Whitefield Golf Club (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 December 2023
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 December 2023.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Whitefield Golf Club present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 December 2023.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
The purposes of the charity as set out in its governing document.
The Objects are specifically restricted to the following:
1.the promotion of community participation in healthy recreation by the provision of facilities for playing golf or other amateur sports at the Whitefield Golf Club or such other golf centre as the Trustee Directors shall determine;
2.the provision of facilities for recreation or other leisure time occupation for the benefit of the inhabitants of Manchester and the surrounding area in the interest of social welfare and with the object of improving the condition of life of the said inhabitants provided that in either case, persons of the Jewish faith cannot be excluded by reason of their faith or ethnicity from any such club or facilities; and
3.such other exclusively charitable purposes in keeping with the Jewish faith as the Trustee Directors may from time to time determine.
Structure, Governance and Management
Structure
The charity is constituted as a company limited by guarantee, registered under the Companies Acts. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
A parent/subsidiary arrangement, as defined by the various Companies Acts, exists and any profits generated by the subsidiary, Whitefield Golf Club (Trading) Limited can be paid to the charity by way of a gift.
Governance
The charity has an executive board comprising of between eight and twelve Trustee Directors who are responsible for the strategic direction and policy. It also monitors and oversees the operational activities of the charity. Regular board meetings are held and formal minutes are maintained.
Composition of the Board and Board Appointment Process
Trustee Director selection methods: Appointed at an annual general meeting of the members and each candidate for election must be a member and be proposed and seconded in writing by two members who shall have been members for a minimum of three years. The Trustee Directors have the authority to appoint other Trustee Directors to fill a
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(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
Whitefield Golf Club
for the financial year ended 31 December 2023 vacancy in their number.
New Trustee Directors are provided with a copy of the Memorandum and Articles of Association for the Charity. They meet with the President and the Finance Director for an explanation of operational procedures and of the financial budgets and accounts for the charity. All Trustee Directors must be playing members of Whitefield Golf Club and will have a good understanding of how the club operates.
A comprehensive mix of traditional business, financial and legal skills is represented on the Board.
Number of Trustee Directors: there shall be between eight and twelve Trustee Directors, all of whom shall be members. Trustee Directors are appointed for terms of 3 years at the end of which they must retire at the next AGM. They are eligible for reappointment, provided they remain qualified to act as a Trustee Director.
Review of Activities, Achievements and Performance
The aim of the charity is to continue to ensure that anyone who wants to play golf can have access to excellent facilities without discrimination on any grounds, irrespective of their creed, faith or ethnicity. The charity aims to benefit all inhabitants of the Manchester and surrounding areas, by encouraging them to play golf as a visitor of by becoming a member of the golf club.
Coaching programmes are made available to "new to golf" individuals as well as club members throughout the full calendar year. Young people as well as adults are encouraged to see golf as a sport that can easily be accessed and can be enjoyed. The fee structure for junior golfers under 18 has been set so that access to a top quality golf course in the Manchester area is affordable.
The purpose of the charity is to operate Whitefield Golf Club for the benefit of the public, to enable members of the public to have access to the 18-hole golf course and other facilities. The aim is to promote golf as an amateur sport to young people and adults, by helping them discover golf as an affordable pastime. The charity offers facilities in respect of training and coaching in this regard.
The benefits afforded to the public through the promotion of healthy recreation and engaging in sport generally, including golf, are well documented. Taking exercise outdoors on a regular basis is believed to have a significant impact on a person's wellbeing and life expectancy. The golf course is located on the outskirts of the city of Manchester but close to a number of residential developments and schools and offers a number of public footpaths across the course for the general public to use. It is best described as an attractive parkland course offering a challenge to golfers of all abilities. For those with walking difficulties golf buggies are available and with the course lay out such as it is, any player not wishing to complete a full 18 hole round will never be too far away from the clubhouse.
Whitefield Golf Club was originally established in 1932 by Whitefield Golf Club Limited to ensure that people of the Jewish faith were able to play golf, having experienced exclusion from membership of other golf courses in the area. With the establishment of the charity, Whitefield Golf Club Limited changed it's name to Whitefield Golf Club (Trading) Limited.
The golf club is delighted to continue to work with and be accredited by England Golf in respect of it's Safeguarding activities. Children, young adults and vulnerable adults can come to play golf at, and enjoy the facilities of, Whitefield Golf Club in the knowledge that it is a safe environment to do so.
There remains an imbalance between the numbers of male and female members and in an attempt to encourage more lady members the club has introduced a plan for recruitment and has received accreditation from England Golf in respect of it's Women in Golf Charter. Since the plan has been implemented a number of new lady members have joined the golf club.
Financial Review
The results for the financial year are set out on page 11 and additional notes are provided showing income and expenditure in greater detail.
Income
Whilst income from membership was 3.75% lower than in 2022, revenue from visitors was up 5% and the surplus of income over expenditure, as reported, was achieved from trading activities rather than with the help of Government assistance schemes, which was the case during Covid years.
The subsidiary of the charity, Whitefield Golf Club (Trading) Limited, generates revenue from hiring out the function and conference rooms in the clubhouse and from food and wet sales at functions and events. An uplift of 11% in it’s total income for 2023, helped it to generate a small surplus, before the Charity made a charge for the use of it’s asset.
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Whitefield Golf Club
(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 December 2023
Financial Results
At the end of the financial year the charity has assets of £2,096,870 (2022 - £2,141,899) and liabilities of £595,542 (2022 - £646,697). The net assets of the charity have increased by £6,126.
Reserves Position and Policy
The charity's policy is to ensure that reserves are maintained at such a level that enables it to continue to meet it's objectives. The surplus of income over expenditure in the financial year has provided a financial cushion to enable the golf club to withstand another event such as that seen over the past two years.
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfill its obligations in respect of each fund.
Reference and Administrative details
The legal name of the charity is:- Whitefield Golf Club.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1175450.
The charity does not operate in any overseas jurisdictions.
The principal operating address, telephone number, email and web addresses of the charity are:Higher Lane Whitefield Manchester Lancashire M45 7EZ
Telephone 0161 351 2700
Web address - www.whitefieldgolfclub.com
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Adrian Barr Stuart Davy Anthony Harris Lionel Levine Jane Kolb Daniel Samuels Gary Silver Paul Hattersley (Resigned 31 March 2024) Chris Kibble Elliot Lennick (Appointed 2 March 2023)
The trustees who served as a trustee in the reporting period were as shown above. All trustees with the exception of E Lennick, who was appointed as a trustee on 2 March 2023, were re-elected, for a three year term, at the Annual General Meeting on 9 December 2021.
All the trustees are also members of the charity.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Whitefield Golf Club subscribes to and is compliant with the following:
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The Companies Act 2006
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The Charities SORP (FRS 102)
The short term and longer term aims and objectives
In meeting the aim of the charity to encourage wider access to golf by all age groups, anyone can apply to play on the course or become a member of the golf club. Whilst there is a significant cost to maintaining the facility, varied and flexible charging structures are in place to enable players to have access to the course at times, suited to their
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Whitefield Golf Club (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 December 2023 lifestyles.
The charity aims to cover it's running costs and generate a small surplus each year so that on- going investment in the course can be maintained.
Individuals do not have to be fee-paying members of the club to access the facilities and may play golf by paying a reasonable daily rate depending on the time of year and demand for the course at the time. The club has provided membership, at reduced rates, in cases of financial hardship with terms varying according to individual circumstances.
Reduced rates are also available for guests of members to play golf, subject to certain restrictions, as agreed at the time, including limiting the numbers of rounds of golf that can be enjoyed per annum, so that a quasi membership position is not created.
Access is available to all facilities during the opening hours of the club. Other charities may use the course for fund raising activities and a number of such events are well embedded into the Whitefield Golf Club calendar. The Board have had regard to the Charity Commission's guidance on public benefit and confirm that this guidance forms the basis of planning decisions at both strategic and operational levels.
The main achievements and performance of the charity during the year, the difference the charity's performance during the year has made to the beneficiaries of the charity and the degree to which the achievements and performance during the year have benefited wider society
The year reported on represents the first full year; post COVID-19, where we were able to continue business as usual. Reluctance to meet up in confined spaces had abated and we saw a number of organisations and charities return to using the golf club’s facilities for corporate entertaining and fundraising activities.
The membership dynamic continues to be fluid where we are seeing a different type of golf club member, from those who traditionally would join a golf club and stay for many years. “Transient” members who might join, stay for two or three years, then move to another golf club, are becoming more prevalent. The challenge for any golf club is to attract these golfers in the first instance.
By encouraging non members to “come and play” by advertising with external agencies, the health benefits of regular exercise could be enjoyed by those for whom full club membership, might not be an option.
The golf club has continued to support the head greenkeeper by investing in key pieces of plant and equipment. He, and his team, have transformed the golf course into one of the finest in the area, and repeat bookings from visiting players and golfing societies has been an important element in the Trustee Directors being able to report the results disclosed.
We were privileged to host a large golfing competition in July (The Glancy) where teams from all over the UK and Ireland attended and we were able to showcase our facilities to a wider audience. There were also some revenue advantages enjoyed as a result.
Rising costs remain a huge challenge for the club. Whilst we pay our staff above National Minimum Wage (“NMW”) rates, rises in the “NMW” have pushed our salary bands upwards.
Increased borrowing costs have risen in line with Base Rate uplifts, but whilst a restructure of our debt was required during the year, and costs to do so were incurred, we were able to reduce the debt level by circa £100,000, from retained reserves. A five-year lending commitment was provided by our lenders, giving us a little more certainty in this area.
Weather during the second half of the year was significantly worse than the seasonal norm and we suffered, as most golf courses did, with conditions not being fit for playing golf. Income from golf activities was impacted
How the subsidiary undertaking(s) is/are constituted and managed.
The charity was established to take over the running of Whitefield Golf Club from the existing Whitefield Golf Club (Trading) Limited, which it did on 1 January 2018. Whitefield Golf Club (Trading) Limited is not a charity but had been operating on a not-for-profit basis.
Whitefield Golf Club (Trading) Limited will continue to undertake non-charitable activities, such as managing catering/functions/events, which are deemed to be outside the aims and objectives of the charity, but any profits generated will be passed to the charity by means of a gift.
In preparing this report advantage has been taken of the small companies exemption.
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Whitefield Golf Club
(A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT
for the financial year ended 31 December 2023
Approved by the Board of Trustees on 27 September 2024 and signed on its behalf by:
________Chris Kibble Trustee
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Whitefield Golf Club
(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 31 December 2023
The trustees, who are also directors of Whitefield Golf Club for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 affairs of the company and of the surplus or deficit of the company for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 27 September 2024 and signed on its behalf by:
________Chris Kibble Trustee
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Whitefield Golf Club (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF WHITEFIELD GOLF CLUB
We have examined the financial statements of the charity for the financial year ended 31 December 2023, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
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It is our responsibility to:
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examine the financial statements under section 145 of the Act;
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follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and
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state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006
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the financial statements do not accord with those accounting records
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the financial statements do not comply with the accounting requirements of the Charities Act
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the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
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there is further information needed for a proper understanding of the accounts to be reached.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
__________Eric Langer, BSc FCA LANGER & CO
Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY GB
Date: 27 September 2024
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Whitefield Golf Club
(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 December 2023
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2023 | 2023 | 2023 | 2022 | 2022 | 2022 | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Income | |||||||
| Donations and legacies | 3.1 | 5,600 | - | 5,600 | 20,774 | - | 20,774 |
| Charitable activities | |||||||
| Provision of facilities for | 3.2 | 539,957 | - | 539,957 | 525,632 | - | 525,632 |
| playing golf | |||||||
| Other trading activities | 3.3 | 107,478 | - | 107,478 | 59,734 | - | 59,734 |
| Investments | 3.4 | 4,239 | - | 4,239 | 1,444 | - | 1,444 |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total income | 657,274 | - | 657,274 | 607,584 | - | 607,584 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||||
| Raising funds | 4.1 | - | - | - | 635 | - | 635 |
| Charitable activities | 4.2 | 651,148 | - | 651,148 | 536,444 | - | 536,444 |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total Expenditure | 651,148 | - | 651,148 | 537,079 | - | 537,079 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | 6,126 | - | 6,126 | 70,505 | - | 70,505 | |
| Transfers between funds | - | - | - | - | - | - | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for | 6,126 | - | 6,126 | 70,505 | - | 70,505 | |
| the financial year | |||||||
| Reconciliation of funds: | |||||||
| Total funds beginning of the | 16 | 1,490,446 | 4,756 | 1,495,202 | 1,419,941 | 4,756 | 1,424,697 |
| year | |||||||
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of | 1,496,572 | 4,756 | 1,501,328 | 1,490,446 | 4,756 | 1,495,202 | |
| the year | |||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 13 to 21 form part of the financial statements
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Whitefield Golf Club
(A company limited by guarantee, not having a share capital) Company Number: 10815378 BALANCE SHEET
as at 31 December 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed Assets | |||
| Tangible assets | 9 | 1,593,216 | 1,528,161 |
| Investments | 10 | 208,725 | 208,725 |
| ─────── | ─────── | ||
| 1,801,941 | 1,736,886 | ||
| ─────── | ─────── | ||
| Current Assets | |||
| Debtors | 11 | 33,634 | 29,829 |
| Cash at bank and in hand | 261,295 | 375,184 | |
| ─────── | ─────── | ||
| 294,929 | 405,013 | ||
| ─────── | ─────── | ||
| Creditors: Amounts falling due within one year | 12 | (320,944) | (296,041) |
| ─────── | ─────── | ||
| Net Current (Liabilities)/Assets | (26,015) | 108,972 | |
| ─────── | ─────── | ||
| Total Assets less Current Liabilities | 1,775,926 | 1,845,858 | |
| Creditors | |||
| Amounts falling due after more than one year | 13 | (274,598) | (350,656) |
| ─────── | ─────── | ||
| Total Net Assets | 1,501,328 | 1,495,202 | |
| ═══════ | ═══════ | ||
| Funds | |||
| Restricted trust funds | 4,756 | 4,756 | |
| General fund (unrestricted) | 1,496,572 | 1,490,446 | |
| ─────── | ─────── | ||
| Total funds | 16 | 1,501,328 | 1,495,202 |
| ═══════ | ═══════ |
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
For the financial year ended 31 December 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the 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 charity.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 27 September 2024 and signed on its behalf by
________Chris Kibble Trustee
The notes on pages 13 to 21 form part of the financial statements
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Whitefield Golf Club (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
1. GENERAL INFORMATION
Whitefield Golf Club is a company limited by guarantee incorporated in the England. The registered office of the charity is Higher Lane, Whitefield, Manchester, M45 7EZ, England which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
▪ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
▪ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
13
continued
Whitefield Golf Club (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
Donations and legacies
Income from non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
▪ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
▪Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Membership subscriptions
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
Investments
Dividends are accrued when the shareholder’s right to receive payment is established.
Interest is recognised in the period in which it is receivable.
Deferred income and expenditure
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
14
continued
Whitefield Golf Club (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
- Land and buildings freehold Not depreciated - House and office equipment 15% Reducing balance - Course equipment 15% Reducing balance
Leasing and Hire Purchases
Tangible fixed assets held under leasing arrangements which transfer substantially all the risks and rewards of ownership to the charity are capitalised and included in the balance sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the income and expenditure account.
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other financial fixed asset investments together with any related tax credit is recognised in the income and expenditure account in the financial year in which it is receivable.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Grants receivable
Income from government grants and other grants, whether capital or revenue, is recognised when the club has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable the income will be received and the amount can be measured reliably and is not deferred.
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Annual contributions payable to the charity's pension scheme are charged to the income and expenditure account in the period to which they relate
Financial Instruments
Financial instruments including cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
15
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
| 3. | INCOME | |||||
|---|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2023 | 2022 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Donations | 5,600 | - | 5,600 | 14,524 | ||
| Revenue grants from government and | public bodies | - | - | - | 6,250 | |
| ─────── | ─────── | ─────── | ─────── | |||
| 5,600 | - | 5,600 | 20,774 | |||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 3.2 | CHARITABLE ACTIVITIES | Unrestricted | Restricted | 2023 | 2022 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Providing golfing facilities and activities: | ||||||
| Golf subscriptions | 326,043 | - | 326,043 | 340,704 | ||
| Other golfing activities | 213,914 | - | 213,914 | 184,928 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| 539,957 | - | 539,957 | 525,632 | |||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 3.3 | OTHER TRADING ACTIVITIES | Unrestricted | Restricted | 2023 | 2022 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Fundraising events | - | - | - | 24,802 | ||
| Advertising and other income | 107,478 | - | 107,478 | 34,932 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| 107,478 | - | 107,478 | 59,734 | |||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 3.4 | INVESTMENTS | Unrestricted | Restricted | 2023 | 2022 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Bank interest receivable | 4,239 | - | 4,239 | 1,444 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 4. | EXPENDITURE | |||||
| 4.1 | RAISING FUNDS | Direct | Other | Support | 2023 | 2022 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Raising funds | - | - | - | - | 635 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.2 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2023 | 2022 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Employees and outsourced services | 220,138 | - | - | 220,138 | 208,176 | |
| Catering costs | 17,100 | - | - | 17,100 | 6,915 | |
| Footgolf and competition costs | 73,903 | - | - | 73,903 | 34,053 | |
| Premises expenses | 78,881 | - | - | 78,881 | 84,028 | |
| Administrative overheads | 35,954 | - | - | 35,954 | 16,187 | |
| Legal & professional fees | 2,058 | - | - | 2,058 | 4,161 | |
| Course maintenance and repair | 58,658 | - | - | 58,658 | 51,715 | |
| Equipment hire and maintenance | 96,871 | - | - | 96,871 | 89,312 | |
| Charitable donations made | 1,000 | - | - | 1,000 | 2,272 | |
| Bank charges and fees | 18,154 | - | - | 18,154 | 7,548 | |
| Interest payable on loans | 26,236 | - | - | 26,236 | 17,192 | |
| Depreciation of tangible assets | 20,663 | - | - | 20,663 | 12,877 | |
| Governance Costs (Note 4.3) | - | 1,532 | - | 1,532 | 2,008 | |
| ─────── | ─────── | ─────── | ─────── | ─────── |
16
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
| 649,616 | 1,532 | - | 651,148 | 536,444 | ||
|---|---|---|---|---|---|---|
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.3 | GOVERNANCE COSTS | Direct | Other | Support | 2023 | 2022 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Reporting Accountant fees | - | 1,532 | - | 1,532 | 2,008 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 5. | NET INCOME | 2023 | 2022 | |||
| £ | £ | |||||
| Net Income is stated after charging/(crediting): | ||||||
| Depreciation of tangible assets | 20,663 | 12,877 | ||||
| (Surplus) on disposal of tangible fixed assets | (1,125) | - | ||||
| Independent Examiner's remuneration: | ||||||
| - independent examination services | 1,532 | 2,008 | ||||
| ═══════ | ═══════ | |||||
| 6. | INVESTMENT AND OTHER INCOME | 2023 | 2022 | |||
| £ | £ | |||||
| Bank interest | 4,239 | 1,444 | ||||
| ═══════ | ═══════ | |||||
| 7. | INTEREST PAYABLE AND SIMILAR CHARGES | 2023 | 2022 | |||
| £ | £ | |||||
| On bank loans and overdrafts | 25,380 | 17,192 | ||||
| Hire purchase interest | 856 | - | ||||
| ─────── | ─────── | |||||
| 26,236 | 17,192 | |||||
| ═══════ | ═══════ |
8. EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as follows:
| 2023 | 2022 | |
|---|---|---|
| Number | Number | |
| Engaged on charitable activities | 6 | 6 |
| Engaged on management and administration | 1 | 1 |
| ─────── | ─────── | |
| 7 | 7 | |
| ═══════ | ═══════ | |
| The staff costs comprise: | 2023 | 2022 |
| £ | £ | |
| Wages and salaries | 174,854 | 168,510 |
| Social security costs | 10,216 | 9,000 |
| Pension costs | 3,959 | 4,293 |
| ─────── | ─────── | |
| 189,029 | 181,803 | |
| ═══════ | ═══════ |
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
17
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
9. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| Land and | House and | Total | ||
| buildings | office | Course | ||
| freehold | equipment | equipment | ||
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 January 2023 | 1,431,000 | 71,470 | 66,841 | 1,569,311 |
| Additions | - | 9,976 | 75,743 | 85,719 |
| ─────── | ─────── | ─────── | ─────── | |
| At 31 December 2023 | 1,431,000 | 81,446 | 142,584 | 1,655,030 |
| ─────── | ─────── | ─────── | ─────── | |
| Depreciation | ||||
| At 1 January 2023 | - | 29,016 | 12,134 | 41,150 |
| Charge for the financial year | - | 6,964 | 13,700 | 20,664 |
| ─────── | ─────── | ─────── | ─────── | |
| At 31 December 2023 | - | 35,980 | 25,834 | 61,814 |
| ─────── | ─────── | ─────── | ─────── | |
| Net book value | ||||
| At 31 December 2023 | 1,431,000 | 45,466 | 116,750 | 1,593,216 |
| ═══════ | ═══════ | ═══════ | ═══════ | |
| At 31 December 2022 | 1,431,000 | 42,454 | 54,707 | 1,528,161 |
| ═══════ | ═══════ | ═══════ | ═══════ |
| 9.1. | TANGIBLE FIXED ASSETS CONTINUED | ||||
|---|---|---|---|---|---|
| Included above are assets held under finance | leases or hire | purchase contracts | as follows: | ||
| 2023 | 2022 | ||||
| Net | Depreciation | Net | Depreciation | ||
| book value | charge | book value | charge | ||
| £ | £ | £ | £ | ||
| Course equipment | 31,950 | 3,550 | - | - | |
| ═══════ | ═══════ | ═══════ | ═══════ | ||
| 10. | INVESTMENTS | ||||
| Group and | Total | ||||
| participating | |||||
| undertakings | |||||
| Investments | £ | £ | |||
| Cost | |||||
| At 31 December 2023 | 208,725 | 208,725 | |||
| ─────── | ─────── | ||||
| Net book value | |||||
| At 31 December 2023 | 208,725 | 208,725 | |||
| ═══════ | ═══════ | ||||
| At 31 December 2022 | 208,725 | 208,725 | |||
| ═══════ | ═══════ |
The name of the subsidiary undertaking is Whitefield Golf Club (Trading) Limited , registered in England & Wales with company number 267290.
The aggregate amount of the holding company's investment in its subsidiary is £208,725 which represents 100% of the issued ordinary share capital of the subsidiary. The subsidiary is controlled by the holding company by virtue of the power to appoint directors to the board of the subsidiary.
The subsidiary's activities relate to those of the holding company in that the subsidiary is a trading enterprise engaging in trades similar to the charitable activities of the holding company, and donates its entire taxable trading profit to the holding company by way of gift aid.
18
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
| 11. | DEBTORS | 2023 | 2022 |
|---|---|---|---|
| £ | £ |
||
| Trade debtors | 15,438 | 9,375 |
|
| Taxation and social security costs | 7,047 | 8,777 |
|
| Prepayments and accrued income | 11,149 | 11,677 |
|
| ─────── | ─────── |
||
| 33,634 | 29,829 |
||
| ═══════ | ═══════ |
||
| 12. | CREDITORS | 2023 | 2022 |
| Amounts falling due within one year | £ | £ |
|
| Net obligations under finance leases | |||
| and hire purchase contracts | 7,100 | - |
|
| Trade creditors | 19,890 | 11,976 |
|
| Amounts owed to group companies | 147,835 | 132,403 |
|
| Taxation and social security costs | 4,126 | 4,813 |
|
| Other creditors | 5,853 | 8,989 |
|
| Accruals and deferred income: | |||
| Pension accrual | 561 | 262 |
|
| Other accruals | 135,579 | 137,598 |
|
| ─────── | ─────── |
||
| 320,944 | 296,041 |
||
| ═══════ | ═══════ |
||
| 13. | CREDITORS | 2023 | 2022 |
| Amounts falling due after more than one year | £ | £ |
|
| Bank loan | 250,931 | 350,656 |
|
| Finance leases and hire purchase contracts | 23,667 | - |
|
| ─────── | ─────── |
||
| 274,598 | 350,656 |
||
| ═══════ | ═══════ |
||
| Repayable between two and five years | 250,931 | 350,656 |
|
| ═══════ | ═══════ |
||
| Net obligations under finance leases | |||
| and hire purchase contracts | |||
| Repayable within one year | 7,100 | - |
|
| Repayable between one and five years | 23,667 | - |
|
| ─────── | ─────── |
||
| 30,767 | - |
||
| ═══════ | ═══════ |
||
| 14. | PENSION COSTS - DEFINED CONTRIBUTION | ||
| The charity operates a defined contribution pension scheme. The assets of the scheme are | held separately | ||
| from those of the charity in an independently administered fund. | Pension costs amounted to | £3,959 (2022 - | |
| £4,293). | |||
| 15. | RESERVES | ||
| 2023 | 2022 |
||
| £ | £ |
||
| At the beginning of the year | 1,495,202 | 1,424,697 |
|
| Surplus for the financial year | 6,126 | 70,505 |
|
| ─────── | ─────── |
||
| At the end of the year | 1,501,328 | 1,495,202 |
|
| ═══════ | ═══════ |
19
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
| 16. | FUNDS | |||||
|---|---|---|---|---|---|---|
| 16.1 | RECONCILIATION OF MOVEMENT | IN FUNDS | Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | ||||
| £ | £ | £ | ||||
| At 1 January 2022 | 1,419,941 | 4,756 | 1,424,697 | |||
| Movement during the financial year | 70,505 | - | 70,505 | |||
| ─────── | ─────── | ─────── | ||||
| At 31 December 2022 | 1,490,446 | 4,756 | 1,495,202 | |||
| Movement during the financial year | 6,126 | - | 6,126 | |||
| ─────── | ─────── | ─────── | ||||
| At 31 December 2023 | 1,496,572 | 4,756 | 1,501,328 | |||
| ═══════ | ═══════ | ═══════ | ||||
| 16.2 | ANALYSIS OF MOVEMENTS ON FUNDS | |||||
| Balance | **Income ** | Expenditure | Transfers | Balance | ||
| 1 January | between 31 December | |||||
| 2023 | funds | 2023 | ||||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Restricted | 4,756 | - | - | - | 4,756 | |
| Unrestricted funds | ||||||
| Unrestricted Revenue | 1,490,446 | 657,274 | 651,148 | - | 1,496,572 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds | 1,495,202 | 657,274 | 651,148 | - | 1,501,328 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
Unrestricted revenue fund
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Restricted fund
The restricted fund relates to income and expenditure for good causes such as providing lessons for disabled golfers.
16.3 ANALYSIS OF NET ASSETS BY FUND
| Fixed | Financial | Current | Current | Long-term | Total | |
|---|---|---|---|---|---|---|
| assets | fixed | assets | liabilities | liabilities | ||
| - charity use | assets | |||||
| £ | £ | £ | £ | £ | £ | |
| Restricted trust | - | - | 4,756 | - | - | 4,756 |
| funds | ||||||
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | |
| Unrestricted | 1,593,216 | 208,725 | 290,173 | (320,944) | (274,598) | 1,496,572 |
| general funds | ||||||
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | |
| 1,593,216 | 208,725 | 294,929 | (320,944) | (274,598) | 1,501,328 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
17. STATUS
The charity is a company limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.
20
continued
Whitefield Golf Club
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 December 2023
18. OPERATING LEASE COMMITMENTS
At the year end the charity had annual commitments under non-cancellable operating leases of £63,780 (2022 £139,963)
19. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
21
ACCOUNTS STATUS
Whitefield Golf Club Financial Statements 31st December 2023
| Task | Staff | Status | Completed | Narration |
|---|---|---|---|---|
| Books Requested | Steven Nixon | Completed | 26/09/2024 | |
| Books Received | Steven Nixon | Completed | 26/09/2024 | |
| Draft TB | Steven Nixon | Completed | 26/09/2024 | |
| Partner Review | Steven Nixon | Completed | 26/09/2024 | |
| Adjustments | Steven Nixon | Completed | 26/09/2024 | |
| Adjusted Profit Comp | Steven Nixon | Completed | 26/09/2024 | |
| Final Adjustment | Steven Nixon | Completed | 26/09/2024 | |
| Ready for Signing | Steven Nixon | Completed | 26/09/2024 | |
| Accounts Filed | Not Started | |||
| Closedown | Not Started |
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Financial Statements for Whitefield Golf Club Title no_file_name_provided File name Document ID f25e92175be49359f45075791b8a183f25a86e7d Audit trail date format DD / MM / YYYY Status Signed
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27 / 09 / 2024 Signed by Steven Nixon (stevennixon@langer.co.uk) 12:09:55 UTC+1 IP: 62.30.47.90 27 / 09 / 2024 The document has been completed. 12:09:55 UTC+1
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