IRIS Accounts Production v25.4.0.155 SC005585 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC005585 2024-03-31 SC005585 2025-03-31 SC005585 2024-04-01 2025-03-31 SC005585 2023-03-31 SC005585 2023-04-01 2024-03-31 SC005585 2024-03-31 SC005585 ns15:Scotland 2024-04-01 2025-03-31 SC005585 ns14:PoundSterling 2024-04-01 2025-03-31 SC005585 ns10:Director1 2024-04-01 2025-03-31 SC005585 ns10:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC005585 ns10:SmallEntities 2024-04-01 2025-03-31 SC005585 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC005585 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC005585 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC005585 ns10:FullAccounts 2024-04-01 2025-03-31 SC005585 ns10:Director3 2024-04-01 2025-03-31 SC005585 ns10:Director4 2024-04-01 2025-03-31 SC005585 ns10:Director6 2024-04-01 2025-03-31 SC005585 ns10:Director9 2024-04-01 2025-03-31 SC005585 ns10:Director10 2024-04-01 2025-03-31 SC005585 ns10:Director11 2024-04-01 2025-03-31 SC005585 ns10:Director12 2024-04-01 2025-03-31 SC005585 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC005585 ns5:CurrentFinancialInstruments 2025-03-31 SC005585 ns5:CurrentFinancialInstruments 2024-03-31 SC005585 ns5:Non-currentFinancialInstruments 2025-03-31 SC005585 ns5:Non-currentFinancialInstruments 2024-03-31 SC005585 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 SC005585 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 SC005585 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC005585 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC005585 ns5:LeaseholdImprovements 2024-03-31 SC005585 ns5:PlantMachinery 2024-03-31 SC005585 ns5:FurnitureFittings 2024-03-31 SC005585 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 SC005585 ns5:PlantMachinery 2024-04-01 2025-03-31 SC005585 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC005585 ns5:LeaseholdImprovements 2025-03-31 SC005585 ns5:PlantMachinery 2025-03-31 SC005585 ns5:FurnitureFittings 2025-03-31 SC005585 ns5:LeaseholdImprovements 2024-03-31 SC005585 ns5:PlantMachinery 2024-03-31 SC005585 ns5:FurnitureFittings 2024-03-31 SC005585 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC005585 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: SC005585 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| THE RANFURLY CASTLE GOLF CLUB LTD |

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THE RANFURLY CASTLE GOLF CLUB LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | E E Muir

| J Park

| A McIntyre

| S Scott

| D Bremner

| D Martin

| P MacEwen

| A Howe

| REGISTERED OFFICE: | Club House

| Bridge Of Weir

| Renfrewshire

| PA11 3HN

| REGISTERED NUMBER: | SC005585 (Scotland)

| ACCOUNTANTS: | Robert J Hart & Company

| Chartered Accountants

| Arran House

| 15D Skye Road

| Prestwick

| Ayrshire

| KA9 2TA

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 469,555 |  | 431,904 |  |

CURRENT ASSETS

Stocks | 65,181 |  | 48,824 |  |

Debtors | 5 | 237,282 |  | 275,482 |  |

Cash at bank | 179,189 |  | 169,940 |  |

481,652 |  | 494,246 |  |

CREDITORS

Amounts falling due within one year | 6 | 600,353 |  | 497,764 |  |

NET CURRENT LIABILITIES | (118,701 | ) | (3,518 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 350,854 |  | 428,386 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 29,134 |  | 13,828 |  |

NET ASSETS | 321,720 |  | 414,558 |  |

RESERVES

Land sale reserve | 180,000 |  | 180,000 |  |

Income and expenditure account | 141,720 |  | 234,558 |  |

321,720 |  | 414,558 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

BALANCE SHEET - continued

31 MARCH 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

E E Muir - Director

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| The Ranfurly Castle Golf Club Ltd is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided, on all assets other than land, at the following annual rates in order to write off the cost, less estimated residual value, of each asset over its estimated useful life.

| Greenkeeping, plant and implements - 20% on cost and 10% on cost

| Clubhouse furnishing & equipment - 20% on cost and 10% on cost

| Clubhouse & outbuildings - 2% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Defined contribution pension obligation

| The company operates a defined contribution pension scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 24 ) .

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Greenkeeping, |  | Clubhouse |  | Land, |

| plant and |  | furnishing |  | clubhouse |

| implements |  | & equipment |  | & outbuildings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 758,709 |  | 150,639 |  | 519,367 |  | 1,428,715 |  |

| Additions | 40,265 |  | 32,743 |  | - |  | 73,008 |  |

| Disposals | (56,276 | ) | - |  | - |  | (56,276 | ) |

| At 31 March 2025 | 742,698 |  | 183,382 |  | 519,367 |  | 1,445,447 |  |

| DEPRECIATION

| At 1 April 2024 | 708,435 |  | 137,460 |  | 150,916 |  | 996,811 |  |

| Charge for year | 21,828 |  | 4,879 |  | 8,650 |  | 35,357 |  |

| Eliminated on disposal | (56,276 | ) | - |  | - |  | (56,276 | ) |

| At 31 March 2025 | 673,987 |  | 142,339 |  | 159,566 |  | 975,892 |  |

| NET BOOK VALUE

| At 31 March 2025 | 68,711 |  | 41,043 |  | 359,801 |  | 469,555 |  |

| At 31 March 2024 | 50,274 |  | 13,179 |  | 368,451 |  | 431,904 |  |

| Included in cost of land and buildings is freehold land of £ 8,022 (2024 - £ 8,022 ) which is not depreciated.

| Land is included in the financial statements at historical cost of £8,022. The directors consider the value of land is greatly in excess of the book value. However, the land has not been professionally valued, and as such is included within the financial statements at historical cost.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Subscription debtors | 227,347 |  | 257,369 |  |

| Other debtors | 9,935 |  | 14,728 |  |

| Prepayments | - |  | 3,385 |  |

237,282 |  | 275,482 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other loans | 23,960 |  | - |  |

| Hire purchase contracts | 17,354 |  | 15,363 |  |

| Trade creditors | 61,902 |  | 38,652 |  |

| Corporation tax | 2,922 |  | 1,904 |  |

| Social security and other taxes | 5,568 |  | 5,078 |  |

| VAT | 14,854 |  | 16,037 |  |

| Other creditors | 14,865 |  | 9,853 |  |

| Wages and pension liabilities | 1,459 |  | 1,426 |  |

| Deferred income | 446,955 |  | 400,688 |  |

| Accrued expenses | 10,514 |  | 8,763 |  |

600,353 |  | 497,764 |  |

THE RANFURLY CASTLE GOLF CLUB LTD (REGISTERED NUMBER: SC005585) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 29,134 |  | 13,828 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts | 46,488 |  | 29,191 |  |

| The above liabilities are secured over the relevant assets financed.

9. | COMPANY STATUS

| The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £5 towards the assets of the company in the event of liquidation.