Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-279The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-12-01falseNo description of principal activity9truetruefalse SC135648 2023-12-01 2024-11-30 SC135648 2022-12-01 2023-11-30 SC135648 2024-11-30 SC135648 2023-11-30 SC135648 c:CompanySecretary1 2023-12-01 2024-11-30 SC135648 c:Director1 2023-12-01 2024-11-30 SC135648 c:Director2 2023-12-01 2024-11-30 SC135648 c:RegisteredOffice 2023-12-01 2024-11-30 SC135648 d:Buildings d:LongLeaseholdAssets 2023-12-01 2024-11-30 SC135648 d:Buildings d:LongLeaseholdAssets 2024-11-30 SC135648 d:Buildings d:LongLeaseholdAssets 2023-11-30 SC135648 d:PlantMachinery 2023-12-01 2024-11-30 SC135648 d:PlantMachinery 2024-11-30 SC135648 d:PlantMachinery 2023-11-30 SC135648 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:MotorVehicles 2023-12-01 2024-11-30 SC135648 d:MotorVehicles 2024-11-30 SC135648 d:MotorVehicles 2023-11-30 SC135648 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:FurnitureFittings 2023-12-01 2024-11-30 SC135648 d:FurnitureFittings 2024-11-30 SC135648 d:FurnitureFittings 2023-11-30 SC135648 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:ComputerEquipment 2023-12-01 2024-11-30 SC135648 d:ComputerEquipment 2024-11-30 SC135648 d:ComputerEquipment 2023-11-30 SC135648 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 SC135648 d:OtherPropertyPlantEquipment 2024-11-30 SC135648 d:OtherPropertyPlantEquipment 2023-11-30 SC135648 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC135648 d:CurrentFinancialInstruments 2024-11-30 SC135648 d:CurrentFinancialInstruments 2023-11-30 SC135648 d:Non-currentFinancialInstruments 2024-11-30 SC135648 d:Non-currentFinancialInstruments 2023-11-30 SC135648 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC135648 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC135648 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 SC135648 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 SC135648 d:ShareCapital 2024-11-30 SC135648 d:ShareCapital 2023-11-30 SC135648 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC135648 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC135648 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC135648 c:OrdinaryShareClass1 2024-11-30 SC135648 c:OrdinaryShareClass1 2023-11-30 SC135648 c:FRS102 2023-12-01 2024-11-30 SC135648 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC135648 c:FullAccounts 2023-12-01 2024-11-30 SC135648 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC135648 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC135648










COLINSBURGH GOLF LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
COLINSBURGH GOLF LIMITED
 

COMPANY INFORMATION


Directors
Baron K H J St C Bonde 
C M W St C Bonde 




Company secretary
Thorntons Law LLP



Registered number
SC135648



Registered office
Kinburn Castle
Doubledykes Road

St Andrews

Fife

KY16 9DR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
COLINSBURGH GOLF LIMITED
REGISTERED NUMBER: SC135648

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
1,071,102
1,120,796

  
1,071,102
1,120,796

Current assets
  

Stocks
  
1,252
1,252

Debtors: amounts falling due within one year
 5 
91,257
102,932

Cash at bank and in hand
  
13,309
28,187

  
105,818
132,371

Creditors: amounts falling due within one year
 6 
(1,729,980)
(1,756,164)

Net current liabilities
  
 
 
(1,624,162)
 
 
(1,623,793)

Total assets less current liabilities
  
(553,060)
(502,997)

Creditors: amounts falling due after more than one year
 7 
(167,463)
(188,642)

  

Net liabilities
  
(720,523)
(691,639)


Capital and reserves
  

Called up share capital 
 8 
350,002
350,002

Profit and loss account
  
(1,070,525)
(1,041,641)

  
(720,523)
(691,639)


Page 1

 
COLINSBURGH GOLF LIMITED
REGISTERED NUMBER: SC135648

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

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 27 May 2025.




C M W St C Bonde
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
COLINSBURGH GOLF LIMITED
 

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

1.


General information

Colinsburgh Golf Limited is a private company, limited by shares and incorporated in Scotland with the registration number SC135648. The registered office is Kinburn Castle, Doubledykes Road, St Andrews, Fife, KY16 9DR. The prinicpal place of business is Charleton House, Colinsburgh, Leven, KY9 1HG.

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

Going concern

These accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will continue to provide support for the foreseeable future.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
COLINSBURGH GOLF LIMITED
 

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

2.Accounting policies (continued)

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Property improvements
-
5%
Plant and machinery
-
15%
Motor vehicles
-
25%
Fixtures and fittings
-
15%
Office equipment
-
15%
Greenkeeper's house
-
5%

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 9).

Page 4
 


 
COLINSBURGH GOLF LIMITED


 

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


4.


Tangible fixed assets






Property improvem'ts
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment

£
£
£
£
£



Cost or valuation


At 1 December 2023
1,540,035
197,654
3,995
27,867
2,201


Additions
18,120
26,150
-
3,345
-


Disposals
-
(36,500)
-
-
-



At 30 November 2024

1,558,155
187,304
3,995
31,212
2,201



Depreciation


At 1 December 2023
512,159
131,059
999
5,749
990


Charge for the year on owned assets
55,628
19,000
749
4,527
330


Disposals
-
(19,425)
-
-
-



At 30 November 2024

567,787
130,634
1,748
10,276
1,320



Net book value



At 30 November 2024
990,368
56,670
2,247
20,936
881



At 30 November 2023
1,027,876
66,595
2,996
22,118
1,211
Page 5
 
COLINSBURGH GOLF LIMITED
 

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

           4.Tangible fixed assets (continued)


Greenkeeper house
Total

£
£



Cost or valuation


At 1 December 2023
38,790
1,810,542


Additions
-
47,615


Disposals
-
(36,500)



At 30 November 2024

38,790
1,821,657



Depreciation


At 1 December 2023
38,790
689,746


Charge for the year on owned assets
-
80,234


Disposals
-
(19,425)



At 30 November 2024

38,790
750,555



Net book value



At 30 November 2024
-
1,071,102



At 30 November 2023
-
1,120,796

Page 6

 
COLINSBURGH GOLF LIMITED
 

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

5.


Debtors

2024
2023
£
£


Trade debtors
51,885
97,428

Deferred expenses
33,918
-

Prepayments and accrued income
5,454
5,504

91,257
102,932



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
3,463
3,463

Trade creditors
18,088
35,994

Amounts owed to group undertakings
1,278,029
1,278,029

Other taxation and social security
22,756
44,624

Other creditors
298,350
343,407

Accruals and deferred income
109,294
50,647

1,729,980
1,756,164


Included within other creditors is an amount due to the director C M W St C Bonde of £190,083 (2023: £194,380). No interest is being charged.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
167,463
188,642

167,463
188,642


Included within other creditors due after 1 year is an amount due to the director Baron K H J St C Bonde of £148,703 (2023: £166,708). No interest is being charged.


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



350,002 (2023 - 350,002) Ordinary shares of £1.00 each
350,002
350,002


Page 7

 
COLINSBURGH GOLF LIMITED
 

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

9.


Related party transactions

During the year, Cbonde AB, a fellow subsidiary has leant the company £1,278,029. Interest is being charged. 


10.


Controlling party

The ultimate controlling party is Colinsburgh Charleton Limited


Page 8