Company Registration No. SC031269 (Scotland)
LONGNIDDRY GOLF CLUB LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2020
LONGNIDDRY GOLF CLUB LIMITED
COMPANY INFORMATION
Directors
R Yemm
J Cummings
R Haig
A White
H Todd
A Laird
Company number
SC031269
Registered office
The Clubhouse
Longniddry
East Lothian
United Kingdom
EH32 0NL
Auditor
Azets Audit Services
Exchange Place 3
Semple Street
Edinburgh
United Kingdom
EH3 8BL
Solicitors
Lindsays WS
Caledonian Exchange
19A Canning Street
Edinburgh
United Kingdom
EH3 8HE
LONGNIDDRY GOLF CLUB LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Notes to the financial statements
8 - 15
LONGNIDDRY GOLF CLUB LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 1 -
The directors present their annual report and financial statements for the year ended 30 November 2020.
Principal activities
The principal activity of the company continued to be that of operating a golf club.
Directors
The directors who held office during the year and up to the date of signature of the financial statements were as follows:
K Bowman
(Resigned 1 June 2020)
R Yemm
C Luca
(Resigned 8 April 2021)
J Cummings
G Jack
(Resigned 6 March 2020)
R Haig
A White
H Todd
A Laird
G Girvan
(Appointed 5 March 2020 and resigned 7 June 2021)
Statement of directors' responsibilities
The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors 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 directors are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and accounting estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
LONGNIDDRY GOLF CLUB LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 2 -
Statement of disclosure to auditor
So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s
auditor
is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s
auditor
is aware of that information.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
On behalf of the board
J Cummings
Director
17 December 2021
LONGNIDDRY GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LONGNIDDRY GOLF CLUB LIMITED
- 3 -
Opinion
We have audited the financial statements of Longniddry Golf Club Limited
(the 'company')
for the year ended 30 November 2020 which comprise the Profit and Loss Account, the Balance Sheet and
notes to the financial statements, including a summary of significant accounting policies
. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the company's affairs as at 30 November 2020 and of its deficit for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the
Auditor's
responsibilities for the audit of the
financial statements
section of our report. We are independent of the
company
in accordance with the ethical requirements that are relevant to our audit of the
financial statements
in the UK, including the FRC’s Ethical Standard
, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
-
the
directors'
use of the going concern basis of accounting in the preparation of the
financial statements
is not appropriate; or
-
the
directors have
not disclosed in the
financial statements
any identified material uncertainties that may cast significant doubt about the company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the
financial statements
are authorised for issue
.
However, not all future events or conditions can be predicted. For example, it is not possible to reliably estimate the length or severity of the COVID-19 pandemic and it is therefore difficult to evaluate all of the potential implications on the company’s business, customers, suppliers and the wider economy. As such, the above statement is not a guarantee as to the company’s ability to continue as a going concern.
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
LONGNIDDRY GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LONGNIDDRY GOLF CLUB LIMITED
- 4 -
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit
:
-
the information given in the directors'
r
eport for the financial year for which the financial statements are prepared is consistent with the financial statements
; and
-
the directors' report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie
d
material misstatements in the directors'
r
eport
.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of
remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and take advantage of the small companies exemption from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors'
r
esponsibilities
s
tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of
financial statements
that are free from material misstatement, whether due to fraud or error.
In preparing the
financial statements
, the
directors are
responsible for assessing the company
'
s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the
directors
either
intend
to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the
financial statements
as a whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's
report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with
ISAs (UK)
will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements
.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
LONGNIDDRY GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LONGNIDDRY GOLF CLUB LIMITED
- 5 -
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's 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 company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
Paul Hutchison BSc ACA (Senior Statutory Auditor)
for and on behalf of Azets Audit Services
17 December 2021
Chartered Accountants
Exchange Place 3
Statutory Auditor
Semple Street
Edinburgh
United Kingdom
EH3 8BL
LONGNIDDRY GOLF CLUB LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 6 -
2020
2019
Notes
£
£
Turnover
593,097
733,204
Operating expenditure
(442,911)
(529,502)
150,186
203,702
Administrative expenses
(222,689)
(285,653)
Other operating income
45,240
12,116
Operating deficit
(27,263)
(69,835)
Interest receivable and similar income
2,523
2,288
Investment income
3
11,614
12,870
Deficit before taxation
(13,126)
(54,677)
Tax on deficit
3,768
1,470
Deficit for the financial year
(9,358)
(53,207)
LONGNIDDRY GOLF CLUB LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2020
30 November 2020
- 7 -
2020
2019
Notes
£
£
£
£
Fixed assets
Tangible assets
4
230,518
280,041
Investments
5
137,555
137,365
368,073
417,406
Current assets
Stocks
3,478
5,171
Debtors
6
23,755
2,626
Cash at bank and in hand
8,555
3,853
35,788
11,650
Creditors: amounts falling due within one year
7
(138,024)
(199,867)
Net current liabilities
(102,236)
(188,217)
Total assets less current liabilities
265,837
229,189
Creditors: amounts falling due after more than one year
8
(127,246)
(77,472)
Provisions for liabilities
(14,667)
(18,435)
Net assets
123,924
133,282
Reserves
General reserve
123,924
133,282
The financial statements were approved by the board of directors and authorised for issue on 17 December 2021 and are signed on its behalf by:
R Yemm
J Cummings
Director
Director
Company Registration No. SC031269
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 8 -
1
Accounting policies
Company information
Longniddry Golf Club Limited is a
private
company
limited by guarantee
incorporated in
Scotland
.
The registered office is
The Clubhouse, Longniddry, East Lothian, United Kingdom, EH32 0NL.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in
sterling
, which is the functional currency of the company.
Monetary a
mounts
in these financial statements are
rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Going concern
The company has incurred a further deficit in the year and continues to be in the position of having a negative revenue reserve, however, it does continue to be in a net asset position.
true
The directors are aware of recent events surround the COVID-19 pandemic and in common with most companies in the UK, it is difficult to predict what impact his may have on the economy as a whole and the company's business in particular.
Although it is not possible to reliably estimate the length or severity of the outbreak, at the date of signing these financial statements, the company has sufficient overdraft facilities to fund its ongoing activities and is continuing to trade. The directors are actively managing the business on a day to day basis taking account of all changes in market conditions and government support and interventions. During the year, the directors have secured a Bounce Back Loan and have utilised the Job Retention Scheme as far as possible.
The directors recognise that the situation may continue to change and they have considered the impact of reductions in income and have adopted cost cutting and cash preserving measures to minimise the impact of the downturn in activities during this difficult period.
The directors consider that the current financial position of the company, together with prudent management and government assistance in place to assist all companies in the coming months, will ensure that the company will continue in operational existence for the foreseeable future and they therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Turnover
Turnover represents the gross income of the club exclusive of value added tax.
The club accounts for subscriptions and entrance fees on a cash basis.
1.4
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
1
Accounting policies
(Continued)
- 9 -
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Clubhouse and course improvements
The shorter of the length of the lease
Irrigation system
and the asset's estimated useful life
Green, clubhouse and administrative equipment
straight line over 4-7 years
The lease expires in 2036.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and
is credited or charged to surplus or deficit
.
1.5
Impairment of fixed assets
At each reporting
period
end date, the
company
reviews the carrying amounts of its tangible
assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any)
.
1.6
Cash at bank and in hand
Cash and cash equivalents
are basic financial assets
and
include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.7
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments
.
Basic financial assets
Basic financial assets, which include
debtors
and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in
surplus
or
deficit
, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
1
Accounting policies
(Continued)
- 10 -
Impairment of financial assets
Financial assets, other than those
held
at
fair value through surplus and deficit
, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in surplus or deficit.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in surplus or deficit.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when
the company
transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including
creditors
, bank loans, loans from
fellow group companies and preference shares that are classified as debt, are
initially recognised at transaction price unless the arrangement constitutes a
financing transaction, where the debt instrument is measured at the present value of
the future
paymen
ts discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective
interest rate method.
Trade creditors
are obligations to pay for goods or services that have been acquired
in the ordinary course of business from suppliers. A
m
ounts payable are classified as
current liabilities if payment is due within one year or less. If not, they are presented
as non-current liabilities.
Trade creditors
are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations
expire or are discharged or cancelled.
1.8
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
1
Accounting policies
(Continued)
- 11 -
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the
profit and loss account
because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The
company’s
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the
profit and loss account
, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.9
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or
fixed assets
.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.10
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.11
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair
value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
1
Accounting policies
(Continued)
- 12 -
1.12
Government grants
Government grants are recognised at the fair value of the asset receive
d
or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met
. Where a
grant does not specify performance conditions
it
is recognised in income when the proceeds are received or receivable
. A grant received before the recognition criteria are satisfied is recognised as a liability.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2020
2019
Number
Number
Total
19
24
3
Investment income
2020
2019
£
£
Fair value gains/(losses) on financial instruments
Change in value of financial assets held at fair value through profit or loss
10,746
10,051
Other gains/(losses)
Gain on disposal of financial assets held at fair value through profit or loss
868
2,819
11,614
12,870
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 13 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2019
1,212,724
Additions
22,696
Disposals
(32,950)
At 30 November 2020
1,202,470
Depreciation and impairment
At 1 December 2019
932,683
Depreciation charged in the year
72,219
Eliminated in respect of disposals
(32,950)
At 30 November 2020
971,952
Carrying amount
At 30 November 2020
230,518
At 30 November 2019
280,041
5
Fixed asset investments
2020
2019
£
£
Investments
137,555
137,365
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
5
Fixed asset investments
(Continued)
- 14 -
Movements in fixed asset investments
Investments
£
Valuation
At 1 December 2019
137,365
Additions
18,100
Valuation changes
11,615
Disposals
(29,525)
At 30 November 2020
137,555
Carrying amount
At 30 November 2020
137,555
At 30 November 2019
137,365
6
Debtors
2020
2019
Amounts falling due within one year:
£
£
Other debtors
23,755
2,626
7
Creditors: amounts falling due within one year
2020
2019
£
£
Bank loans and overdrafts
29,649
97,784
Trade creditors
12,020
37,444
Corporation tax
3,422
3,422
Other taxation and social security
3,389
3,474
Other creditors
89,544
57,743
138,024
199,867
The bank overdraft of £5,324 included on other creditors is secured by a bond and floating charge over all assets of the company.
Obligations under finance leases included within other creditors above of £25,998 (2019 - £21,848) are secured against the items of plant and machinery to which they relate which have a carrying value of £109,010.
LONGNIDDRY GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2020
- 15 -
8
Creditors: amounts falling due after more than one year
2020
2019
£
£
Other creditors
127,246
77,472
Obligations under finance leases included within other creditors above of
£63,606 (2019 -
£
58,508
) are secured against the items of plant and machinery to which they relate which have a carrying value of £
109,010.
The bank loan of £44,676 is secured by a guarantee from the UK Government under the bounce back loan scheme.
Creditors which fall due after five years are as follows:
2020
2019
£
£
Payable by instalments
3,481
4,746
9
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2020
2019
£
£
917,094
981,574
10
Non-audit services provided by auditor
In common with many businesses of our size and nature we use our auditor to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
In common with many other businesses of our size and nature we use ou
r auditor
to provide tax advice
.
2020-11-30
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false
CCH Software
CCH Accounts Production 2021.300
K Bowman
R Yemm
C Luca
J Cummings
G Jack
R Haig
A White
H Todd
A Laird
R Yemm
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2018-12-01
2019-11-30
SC031269
2019-11-30
SC031269
core:OtherPropertyPlantEquipment
2020-11-30
SC031269
core:OtherPropertyPlantEquipment
2019-11-30
SC031269
core:CurrentFinancialInstruments
2020-11-30
SC031269
core:CurrentFinancialInstruments
2019-11-30
SC031269
core:Non-currentFinancialInstruments
2020-11-30
SC031269
core:Non-currentFinancialInstruments
2019-11-30
SC031269
core:RetainedEarningsAccumulatedLosses
2020-11-30
SC031269
core:LandBuildings
core:OwnedOrFreeholdAssets
2019-12-01
2020-11-30
SC031269
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2019-12-01
2020-11-30
SC031269
core:PlantMachinery
2019-12-01
2020-11-30
SC031269
core:OtherPropertyPlantEquipment
2019-11-30
SC031269
core:OtherPropertyPlantEquipment
2019-12-01
2020-11-30
SC031269
core:WithinOneYear
2020-11-30
SC031269
core:WithinOneYear
2019-11-30
SC031269
bus:CompanyLimitedByGuarantee
2019-12-01
2020-11-30
SC031269
bus:FRS102
2019-12-01
2020-11-30
SC031269
bus:Audited
2019-12-01
2020-11-30
SC031269
bus:FullAccounts
2019-12-01
2020-11-30
xbrli:pure
xbrli:shares
iso4217:GBP