Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-12-01No description of principal activity31truetruefalse SC772797 2023-12-01 2024-11-30 SC772797 2023-06-15 2023-11-30 SC772797 2024-11-30 SC772797 2023-11-30 SC772797 c:Director1 2023-12-01 2024-11-30 SC772797 c:Director2 2023-12-01 2024-11-30 SC772797 c:Director2 2024-11-30 SC772797 c:Director3 2023-12-01 2024-11-30 SC772797 c:Director3 2024-11-30 SC772797 c:RegisteredOffice 2023-12-01 2024-11-30 SC772797 d:Buildings 2023-12-01 2024-11-30 SC772797 d:Buildings 2024-11-30 SC772797 d:Buildings 2023-11-30 SC772797 d:ShareCapital 2024-11-30 SC772797 d:ShareCapital 2023-11-30 SC772797 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC772797 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC772797 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC772797 c:OrdinaryShareClass1 2024-11-30 SC772797 c:OrdinaryShareClass1 2023-11-30 SC772797 c:OrdinaryShareClass2 2023-12-01 2024-11-30 SC772797 c:OrdinaryShareClass2 2024-11-30 SC772797 c:OrdinaryShareClass2 2023-11-30 SC772797 c:OrdinaryShareClass3 2023-12-01 2024-11-30 SC772797 c:OrdinaryShareClass3 2024-11-30 SC772797 c:OrdinaryShareClass3 2023-11-30 SC772797 c:FRS102 2023-12-01 2024-11-30 SC772797 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC772797 c:FullAccounts 2023-12-01 2024-11-30 SC772797 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC772797 6 2023-12-01 2024-11-30 SC772797 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC772797










LINKS GOLF ST. ANDREWS HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
LINKS GOLF ST. ANDREWS HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr M R Rigg 
Mr S Rigg (appointed 27 March 2024)
Ms A Rigg (appointed 27 March 2024)




Registered number
SC772797



Registered office
7 Pilmour Links

St Andrews

Fife

KY16 9JG




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
LINKS GOLF ST. ANDREWS HOLDINGS LIMITED
REGISTERED NUMBER: SC772797

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
1,258,939
1,258,939

Investments
 5 
10,000
10,000

  
1,268,939
1,268,939

Current assets
  

Cash at bank and in hand
  
723
1,000

  
723
1,000

Total assets less current liabilities
  
 
 
1,269,662
 
 
1,269,939

  

Net assets
  
1,269,662
1,269,939


Capital and reserves
  

Called up share capital 
 6 
10,000
10,000

Profit and loss account
  
1,259,662
1,259,939

  
1,269,662
1,269,939


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2025.




Mr M R Rigg
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LINKS GOLF ST. ANDREWS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Links Golf St. Andrews Holdings Limited is limited by shares and incorporated in Scotland with registration number SC772797.  The address of the registered office is 7 Pilmour Links, St Andrews, Fife, KY16 9JG.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Heritable Property
-
Property is not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 1).

Page 2

 
LINKS GOLF ST. ANDREWS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Heritable Property

£



Cost or valuation


At 1 December 2023
1,258,939



At 30 November 2024

1,258,939






Net book value



At 30 November 2024
1,258,939


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 December 2023
10,000



At 30 November 2024
10,000





6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,000 (2023 - 9,000) Ordinary A shares of £1.00 each
9,000
9,000
500 (2023 - 500) Ordinary B shares of £1.00 each
500
500
500 (2023 - 500) Ordinary C shares of £1.00 each
500
500

10,000

10,000



Page 3