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0 



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1 



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2 



Whitefield Golf Club
IA company limited by gtsarantee, not ha¥lng a share cap￿81)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 December 2024
By encour8ging non members to 'come and play" by advertising wth external agencies. the health benefts of regular
exercise could be enjoyed by those for whotn full club membership, might not be an option.
Visitor nuMI￿rts and revenuts therofrom improved in the se(x)nd half of the ytrar.
The golf olub h85 continued to support the head greenkeeper by investing in key piece5 Of plant and equiprnent. He,
and his team, have transf(>rmed the goll ¢ourse into one of the finest in the area. 8nd repeal btsokings from visiting
players and golfing societies has been an important element in the Trustee Directors being able to reptrrt the results
disclosed. Cost ol fertilisers and other treatrnents required to mainlain the course have risen in price.
Rising costs remain a huge challenge for the club. Whilst we pay our siaff above Natitsnal Minimum Wage I"NMW°I
rates, rises in the "NMW. have pushed our salary bands upwards. and over a three year period our wages bill has
risen by the best part of £100,000. This additional cost has to be eovered and we have had to increase both OLJr
membership subscription rates and visrtor tee rates.
The golf club's main borrowng ctssts were fixed, with our lenders, for a fwe-year tem. in April 2023. giving us a little
mtsre ￿rtaintY in this area. Nominal reductions to our loan continue to be effected each monlh.
We constructed an extension to our Spike Bar facility at the beginning of 2024 and have been pleased with Ihe ￿sUlts
both in terms ol aesthetics and income streams.
How th• subsldlary undfrrtaklnglsl Islar• constltutod and manag•d.
The charity was established to take over the running of Whilefield GO￿ 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-lor-profrt basis.
Whilefield Golf Club (Trading) Limited wll continue to undertake non<harilable aclivilies, such as managing
cateringlfunctionslevents. which are deemed to be outside the aims and objectives of the charity. but any profits
generated will be passed lo the charity by rreans of a gift.
In preparing this repc*rt advantage has been taken of the small cornpanies exemption.
Approved by the Board of Trustees on 24 Se
tember 2025 and slgned on fts behalf by-
Chr1$ Kibbl•
TrLEStee

Whitefield Golf Club
IA Company Ilmited by 9ts8rantee, not ha¥lng a share cap￿81>
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 December 2024
The trustees, who 8re also directors of Whitefield Golf Club lor thg purpose5 of company 18w, are responsible for
preparing the financi81 statements in ￿￿rdance with 8pplicable law and regUlat￿nS.
Cornp8ny law requires the trLJStees as the directors to prepare fin8nci81 staternents for each fin8nci81 year. Under that
law the trustees havo ele¢ted to preparg the fin8n¢ial stattrmonts in ac¢ordan¢e wth United Kingdom Genorally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 'The
Finan¢ial Reporting St8nd8rd applicable in the UK and Republic of Ireland" Section 1A Isrnall Entities). Undar
company law th8 trustees mLJSt not approve the financial statements unles5 th8y are satisfied that th8y giv8 a trLJ8 and
fair view ol the state of Èffairs ol the ¢ompany and of the SLJrplus or defi¢rt of the ¢ompany for that perK>d.
In preparing these financial statements, the trustees are required to..
s¢leet suitable accounting policies and apply them ¢onsistenUy',
make judgements and estimates that are ieas()nable and prudent.,
state whether the financial statements have been prepared in accordance wilh the relevant finanaal reporting
framework, identify those standards, and note the effect and the reasons for any material departure from those
standards,. and
prepare the financial statements on the going concern basis unless it is inappropriate tr) presume that the charity
will continue in operation.
The trustees confim that ihey have complied with the abc*ve ￿qUirements in preparing the finanaal statements.
The trustees are responsible lor keeping adequate accounting records that are sufficient to show and explain the
charity's transact￿nS and disclose with reasonable accuracy at any lime the financial position of the charity and
enable them to ensure that the financial staternents comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the charity and hence lor taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by the Board Of Trust805 on 24 September 2025
and slgned on Sts bohalf by:
Chris Kibblg
Trustee

Whitefield Golf Club
IA Gornpany lirnited by 9¢Jararrtee, ngt having a share copitall
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 D￿mber 2024, which
comprise the Stalement ol Financial Activities lincorporating an Inco￿* and Expenditure AC￿ntI, the Balance Sheet
and the related rKites.
This report is made solely to the charitys members, as a body, in accordance with Chapter 3 01 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 lo the Board of Trustees that we have done so, and slate those matters that we have
agreed to state io them in this report and for no other purpose. To the fullest extent permitted by law, we do not
a¢￿p1 or assume responsibility lo 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 Iwho are also the directors of the company for the purposes ol company lawl are responsible
for the preparation of the financi81 statements in accordan￿ with the requirements of the Companies Act 2006. The
charity5 trustees consider that an audil is not required for this finanaal year under Chapter 3 of Part 16 of the
Companies Act 2006 and that an independent examination is required.
It is our responsibility lo.,
examine the financi81 slalernents under section 145 of the Act.,
follow the procedures laid down by the general Diredions given by the Charity Commission under sectiorh 145151
of the Charities Act 2011., and
stste whethgr particular matters have comg to our attention.
B•$l$ of Independ•nt examlnerf$ report
Our exatnination was carried out in accordancé with the gènèral DirÈdions given by thè Charity Commission. An
examination includes a review of the accounting records kept by the charity and a eompanson of the financial
statements presented with those records. It also includes consideration of any unusual items or disclosures in the
rinancial statements and seeking explanations from the trustees conceming any such matters. The prO￿dureS
undertaken do not provide all the eviden￿ that WC>LJld be ￿qUired 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 tts those matters set out in the
statement below.
Indèp•nd&nt •xamln8rfs statèmènt
In connection wilh our examinatr'on, no matter has come to our altention which gives us r2use to believe that in, any
material respect..
accounting records were not kept in accordance with section 386 01 the Companies Act 2006
the financial statements do not accord with those accounting records
the financk81 statements do not comply with the accounting reqU1￿MentS ol the Charities Act
the financial stalemenis have not been prepared in accordance with the accouniing requirements of section 396 of
the Companies Act 2006 and with the methods and principles ol the Statement ol Recommended Practi
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic ol Ireland IFRS1021
there is further infomiation needed for a proper understanding ol the aco)unts to be reached.
We have no concerns and have come across no Ottr￿r matters in connectKin with the exarnination lo which attention
should be drawn in this report in order to enable a proper understanding of the financial slatements to be reached.
Stsven Nixon, 8S¢ FCCA
LANGERS
Chartered Certified Accountants and R8gister8d Auditors
8-10 Gauey Road
Cheadlts
Cheshire
SK8 1PY
GB
Dat•:..25 September 2025
10

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,, 



Whitefield Golf Club
IA company Ilmited by guarantee, not havlng a Share capltall
Cornpany Nurnber.. 10815378
BALANCE SHEET
as at 31 December 2024
2024
2023
Notss
Flxèd Assots
Tangible assets
Investments
1,639,737
208,725
1,593,216
208,725
10
1,848,462
1,801,941
Current Assets
Debtors
Cash al bank and in hand
11
17,014
178,478
33,634
261.295
195.492
294,929
Creditors.. Amounts falling due within one year
12
1313,797)
1320,9441
Net Current Liabililies
1118.305)
126,015
Total As$et$ les5 Current Liabilities
1,730.157
1.775,926
cr￿ltOrS
Amounts falling due after more than one year
13
1248.179)
1274,5981
Total N•t Ass•ts
1.481,978
1.501,328
Funds
Reslricled trust funds
General fund lunrestrictedl
4.756
1.477.222
4,756
1,496,572
Total funds
16
1,481,978
1,501,328
These financial statemenis have been prepared in accordance with the special provisions relatirKJ to small cAJmpanies
within Part 15 of the Companies Ad 2006.
For the financial year ended 31 De￿mber 2024 the charity was entitled to exemplhjn from audit under section 477 01
the Gornpanies Act 2006,. and no nob'ce h8s been deposited under section 476.
The Iruslees confimi that the mernbers have not required the company lo obtain an audit of its financ4al statements for
the financi91 year in question in accordance with section 476 of the Companies Act 2006.
The trusloes 8cknovledg& Ihtrir responsibilities for trnsuring that the charity ktseps 8¢counting records which comply
with section 386 an¢J for preparing financial 5taternents which give a true and fair view of the state of aftairs of the
charity as al the end of the financial year and of its prorrt 8fKI 1055 for the financAal year in accordance wrth th8
requirements of se¢tions 394 and 395 and whi¢h (>therwise ￿mplY with the reouirtrments of the Comp8nitrs A¢t 2006
relatin9 to financigl statements, so far as applicable to the charty.
The financial 5tat8rnents have b88n prepared in accordance wrth the provisic>ns applicab18 to companies subject to
the small companies, regime and in accordance with FRS 102"The Finanaal Rep(>rting Standard applieable in the UK
and Republic ol Irèland" applying Saction 1A ol that Standard.
Approvèd by tho Board of Trust88s and authorlsod for Issua on 24 September 2025
bèhalf by
and slgn8d on Its
Chrls Klbb
Trustee
The ni)tes on pages 13 10 21 loryn part of the finanoal slaternents
12

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## EX`UXef[\c#fhUfVe\cg\baf 

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## AaiXfg`Xagf 

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EbhYfYgh#]g#fYWc[b]gYX#]b#h\Y#dYf]cX#]b#k\]W\#]h#]g#fYWY]jUV`Y, 

## 9XYXeeXW#\aVb`X#TaW#XkcXaW\gheX 

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## ;kcXaW\gheX 

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,/ 



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Zcf#h\Y#Z]bUbW]U`#mYUf#YbXYX#1/#@YWYaVYf#0.02 

## KTaZ\U_X#Y\kXW#TffXgf#TaW#WXceXV\Tg\ba 

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+ HUbX#UbX#Vi]`X]b[g#ZfYY\c`X Jch#XYdfYW]UhYX + DcigY#UbX#cZZ]WY#Yei]daYbh /3%#MYXiW]b[#VU`UbWY + # ?cifgY#Yei]daYbh /3%#MYXiW]b[#VU`UbWY 

## DXTf\aZ#TaW#@\eX#HheV[TfXf 

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## AaiXfg`Xagf 

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## 9XUgbef 

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## 8Tf[#Tg#UTa^#TaW#\a#[TaW 

?Ug\#Uh#VUb_#UbX#]b#\UbX#Wcadf]gYg#WUg\#cb#XYdcg]h#Uh#VUb_g#fYei]f]b[#`Ygg#h\Ub#h\fYY#acbh\g#bch]WY#cZ# k]h\XfUkU`, 

## KTkTg\ba#TaW#WXYXeeXW#gTkTg\ba 

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## HXaf\baf 

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## =\aTaV\T_#Aafgeh`Xagf 

## =\aTaV\T_#\afgeh`Xagf#\aV_hW\aZ#VTf[#TaW#UTa^#UT_TaVXf 

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|.)|AF8GE;|||||
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|||=haWf|=haWf|||
|||o|o|o|s|



,0 



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## N[\gXY\X_W#?b_Y#8_hU 

## %6#Vb`cTal#_\`\gXW#Ul#ZhTeTagXX'#abg#[Ti\aZ#T#f[TeX#VTc\gT_& FGK;J#KG#K@;#=AF6F8A6D#JK6K;E;FKJ 

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||NaU``XcbUh]cbgibXYfs/*...||/'-+3|(|/'-+3|/*13.|
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|.).|GK@;IKI69AF?68KAMAKA;J||LaeXfge\VgXW|IXfge\VgXW|-+-/|0.01|
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,1 



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## N[\gXY\X_W#?b_Y#8_hU 

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|0)|F;KAF8GE;|-+-/|0.01|
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## 3) ;EHDGP;;J#6F9#I;ELF;I6KAGF 

## Fh`UXe#bY#X`c_blXXf 

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||ttttttt<br>ttttttt<br>,4-',/.<br>/67*.07||
||uuuuuuu|uuuuuuu|



Jc#hfighYYg#cf#dYfgcbg#WcbbYWhYX#k]h\#h\Ya#fYWY]jYX#Ubm#fYaibYfUh]cb#Zfca#h\Y#W\Uf]hm*#cf#Ubm#fY`UhYX#Ybh]hm, 

,2 



Wcbh]biYX 

## N[\gXY\X_W#?b_Y#8_hU 

## %6#Vb`cTal#_\`\gXW#Ul#ZhTeTagXX'#abg#[Ti\aZ#T#f[TeX#VTc\gT_& FGK;J#KG#K@;#=AF6F8A6D#JK6K;E;FKJ 

Zcf#h\Y#Z]bUbW]U`#mYUf#YbXYX#1/#@YWYaVYf#0.02 

## 4) K6F?A7D;#=AO;9#6JJ;KJ 

|K6F?A7D;=AO;96JJ;KJ|||||
|---|---|---|---|---|
||DTaWTaW|@bhfXTaW||KbgT_|
||Uh\_W\aZf|bYY\VX|8bhefX||
||YeXX[b_W|Xdh\c`Xag|Xdh\c`Xag||
||o|o|o|o|
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|;h/FUbiUfm0.02|/*21/*...|73*67/|/20*362|/*447*253|
|;XX]h]cbg|21*743|02*/07|3*131|51*225|
|ttttttt<br>ttttttt<br>ttttttt<br>ttttttt<br>;h1/@YWYaVYf0.02<br>/*252*743<br>/0.*.0.<br>/25*715<br>/*520*700|||||
|ttttttt<br>ttttttt<br>ttttttt<br>ttttttt<br>9XceXV\Tg\ba|||||
|;h/FUbiUfm0.02|+|3.*203|03*612|54*037|
|?\Uf[YZcfh\YZ]bUbW]U`mYUf|+|7*/51|/5*531|04*704|
|ttttttt<br>ttttttt<br>ttttttt<br>ttttttt<br>;h1/@YWYaVYf0.02<br>+<br>37*376<br>21*365<br>/.1*/63|||||
|ttttttt<br>ttttttt<br>ttttttt<br>ttttttt<br>FXgUbb^iT_hX|||||
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||uuuuuuu|uuuuuuu|uuuuuuu|uuuuuuu|



## 4),) K6F?A7D;#=AO;9#6JJ;KJ#8GFKAFL;9 

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|---|---|---|---|---|---|
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O\Y#giVg]X]Ufm'g#UWh]j]h]Yg#fY`UhY#hc#h\cgY#cZ#h\Y#\c`X]b[#WcadUbm#]b#h\Uh#h\Y#giVg]X]Ufm#]g#U#hfUX]b[#YbhYfdf]gY# Yb[U[]b[#]b#hfUXYg#g]a]`Uf#hc#h\Y#W\Uf]hUV`Y#UWh]j]h]Yg#cZ#h\Y#\c`X]b[#WcadUbm*#UbX#XcbUhYg#]hg#Ybh]fY#hUlUV`Y# hfUX]b[#dfcZ]h#hc#h\Y#\c`X]b[#WcadUbm#Vm#kUm#cZ#[]Zh#U]X, 

,3 



Wcbh]biYX 

## N[\gXY\X_W#?b_Y#8_hU 

## %6#Vb`cTal#_\`\gXW#Ul#ZhTeTagXX'#abg#[Ti\aZ#T#f[TeX#VTc\gT_& FGK;J#KG#K@;#=AF6F8A6D#JK6K;E;FKJ 

Zcf#h\Y#Z]bUbW]U`#mYUf#YbXYX#1/#@YWYaVYf#0.02 

|,,)|9;7KGIJ|-+-/|0.01|
|---|---|---|---|
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## ,/) H;FJAGF#8GJKJ#(#9;=AF;9#8GFKIA7LKAGF 

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,4 



Wcbh]biYX 

## N[\gXY\X_W#?b_Y#8_hU %6#Vb`cTal#_\`\gXW#Ul#ZhTeTagXX'#abg#[Ti\aZ#T#f[TeX#VTc\gT_& FGK;J#KG#K@;#=AF6F8A6D#JK6K;E;FKJ 

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## ,0) I;J;IM;J 

||||||-+-/|0.01|
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## LaeXfge\VgXW#eXiXahX#YhaW 

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## IXfge\VgXW#YhaW 

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## ,1). 6F6DPJAJ#G=#F;K#6JJ;KJ#7P#=LF9 

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-+ 



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## N[\gXY\X_W#?b_Y#8_hU 

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## ,2) JK6KLJ 

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## ,3) GH;I6KAF?#D;6J;#8GEEAKE;FKJ 

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## ,4) HGJK(76D6F8;#J@;;K#;M;FKJ 

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-, 

