STROMNESS GOLF CLUB LIMITED (THE)

Company Registration Number:
SC013419 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

STROMNESS GOLF CLUB LIMITED (THE)

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

STROMNESS GOLF CLUB LIMITED (THE)

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 124,307 122,957
Total fixed assets: 124,307 122,957
Current assets
Stocks: 7,469 4,452
Debtors:   18,788 4,757
Cash at bank and in hand: 54,734 56,682
Total current assets: 80,991 65,891
Creditors: amounts falling due within one year:   (26,141) (13,857)
Net current assets (liabilities): 54,850 52,034
Total assets less current liabilities: 179,157 174,991
Creditors: amounts falling due after more than one year:   (5,450) (5,450)
Total net assets (liabilities): 173,707 169,541
Capital and reserves
Called up share capital: 1,806 1,806
Other reserves: 26,356 26,356
Profit and loss account: 145,545 141,379
Shareholders funds: 173,707 169,541

The notes form part of these financial statements

STROMNESS GOLF CLUB LIMITED (THE)

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 05 February 2026
and signed on behalf of the board by:

Name: Graham Shorter
Status: Director

The notes form part of these financial statements

STROMNESS GOLF CLUB LIMITED (THE)

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following rates: Buildings - 2% reducing balance Plant and machinery - 10% reducing balance

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value.

STROMNESS GOLF CLUB LIMITED (THE)

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

STROMNESS GOLF CLUB LIMITED (THE)

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 252,096
Additions 7,173
At 31 October 2025 259,269
Depreciation
At 01 November 2024 129,139
Charge for year 5,823
At 31 October 2025 134,962
Net book value
At 31 October 2025 124,307
At 31 October 2024 122,957