St Andrews Golf Hotel Holdings Ltd Accounts






St Andrews Golf Hotel Holdings Ltd

	Company No. SC794554
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the period ended 31 March 2025.

Principal activities
The principal activity of the company during the period under review was hotels and similar accommodation.




Director

The Director who served at any time during the period was as follows:

S. Finlayson









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Finlayson
Director
14 July 2025

at	31 March 2025
Company No.		SC794554	Notes	2025
				£
Fixed assets


	Investment property		4	4,487,427

				4,487,427
Current assets

	Debtors		5	130,494

	Cash at bank and in hand			351,347
				481,841
Creditors: Amount falling due within one year			6	(3,810,154)
Net current liabilities				(3,328,313)
Total assets less current liabilities				1,159,114
Creditors: Amounts falling due after more than one year			7	(1,280,000)



Net liabilities				(120,886)

Capital and reserves
	Called up share capital			100



	Profit and loss account		9	(120,986)

Total equity				(120,886)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 14 July 2025 and signed on its behalf by:
S. Finlayson
Director
14 July 2025

for the period ended 31 March 2025

General information

St Andrews Golf Hotel Holdings Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC794554

Its registered office is:

5 Bassaguard Business Park

St. Andrews

Scotland

KY16 8AL

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	2

4	Investment property
			Freehold Investment Property
			£
		Valuation

		Additions	4,487,427


		At 31 March 2025	4,487,427

5	Debtors
			2025
			£




		VAT recoverable	15,346

		Other debtors	115,148

			130,494

6	Creditors:
		amounts falling due within one year
			2025
			£

		Bank loans and overdrafts	8,954
		Other loans	143,187

		Trade creditors	79,998

		Taxes and social security	9,021
		Loans from directors	3,479,622
		Other creditors	89,372

			3,810,154

7	Creditors:
		amounts falling due after more than one year
			2025
			£






		Other creditors	1,280,000

			1,280,000

Share Capital

100 ordinary shares fully paid at £1 per share.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.