ACCOUNTS - Final Accounts preparation

Registered number: SC772797

LINKS GOLF ST. ANDREWS HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

LINKS GOLF ST. ANDREWS HOLDINGS LIMITED

COMPANY INFORMATION

Directors	Mr M R Rigg
	Mr S Rigg
	Ms A Rigg


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 2025

		2025		2024
		£		£

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		621		723
		621		723
Total assets less current liabilities			1,269,560		1,269,662

Net assets			1,269,560		1,269,662

Capital and reserves
Called up share capital	6	10,000	10,000
Profit and loss account		1,259,560	1,259,662
		1,269,560	1,269,662

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 13 April 2026.

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 2025

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 2

LINKS GOLF ST. ANDREWS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Tangible fixed assets

		Heritable Property
		£
	Cost or valuation
	At 1 December 2024	1,258,939
	At 30 November 2025	1,258,939

	Net book value
	At 30 November 2025	1,258,939

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 December 2024	10,000
	At 30 November 2025	10,000

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

9,000 (2024 - 9,000) Ordinary A shares of £1.00 each	9,000	9,000
500 (2024 - 500) Ordinary B shares of £1.00 each	500	500
500 (2024 - 500) Ordinary C shares of £1.00 each	500	500

	10,000	10,000

Page 3