BL-2023-000713 - Bundle for Disposal Hearing

Jockey Club Racecourses Limited Notes to the financial statements Year ended 31 December 2021

13. Investments (continued) The company owns 14 class A shares (38.88% of the total) (2020: 38.88%) of Racecourse Retail Business Limited, a company registered in England with company number 09776843 whose registered office is at 10th Floor, The Met Building, 22 Percy Street, London, W1T 2BU. Racecourse Retail Business Limited is treated as a joint venture in the consolidated accounts of the company's parent company, Jockey Club RaceCourses (Holdings) Limited, where further details can be found. During 2017, the company became of member of Britbet Racing LLP (formerly July 2018 LLP), a limited liability partnership incorporated and registered in England and Wales with registered number OC413330 and whose registered office is at c/o 75 High Holborn, London, WC1V 6LS. The company had a membership interest of 34.1% at 31 December 2020 (2020: 34.1%). The partnership has been set up to operate pool betting activities and started trading in July 2018.

14. Debtors

2021

2020

£m

£m

Trade debtors Other debtors

18.5

10.0

4.7 7.6 0.2

2.6 7.3

Amounts owed by group undertakings

Corporation tax Other taxes and social security

0.1 7.4

Deferred tax

6.5

Prepayments and accrued income

30.3 67.8

18.0 45.4

Other debtors include £2.1m (2020: £2.1m) due after more than one year.

The impairment loss recognised in the company profit or loss for the period in respect ofbad and doubtful trade debtors was £641,000 (2020: £472,000). Amounts owed by group undertakings includes a loan of £6.3m (2020: £6.3m) to Epsom Racecourse Hotel Company Limited. The loan is unsecured and repayable on demand. Interest is charged at the same interest rate as the company's external debt.

15. Creditors: amounts falling due within one year

2021

2020

£m

£m

Trade creditors

2.8 0.7 9.4 5.0

6.7 0.7 5.0 5.7 1.3

Amounts owed to subsidiary undertakings Amounts owed to group undertakings

Other creditors

Other taxes and social security

-

Bank loans

3.0 1.4 0.3

Interest rate swap

0.8 0.3

Obligations under finance leases and hire purchase contracts

Accruals and deferred income

64.5 85.0

30.7 53.3

66429. 125 664

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