Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-03-01 false 25 25 true true false SC006873 2025-03-01 2026-02-28 SC006873 2024-03-01 2025-02-28 SC006873 2026-02-28 SC006873 2025-02-28 SC006873 c:CompanySecretary1 2025-03-01 2026-02-28 SC006873 c:Director1 2025-03-01 2026-02-28 SC006873 c:Director2 2025-03-01 2026-02-28 SC006873 c:Director3 2025-03-01 2026-02-28 SC006873 c:Director4 2025-03-01 2026-02-28 SC006873 c:Director4 2026-02-28 SC006873 c:Director15 2025-03-01 2026-02-28 SC006873 c:Director15 2026-02-28 SC006873 c:Director16 2025-03-01 2026-02-28 SC006873 c:Director17 2025-03-01 2026-02-28 SC006873 c:Director18 2025-03-01 2026-02-28 SC006873 c:Director18 2026-02-28 SC006873 c:Director19 2025-03-01 2026-02-28 SC006873 c:Director19 2026-02-28 SC006873 c:Director20 2025-03-01 2026-02-28 SC006873 c:Director20 2026-02-28 SC006873 c:RegisteredOffice 2025-03-01 2026-02-28 SC006873 d:Buildings d:LongLeaseholdAssets 2025-03-01 2026-02-28 SC006873 d:Buildings d:LongLeaseholdAssets 2026-02-28 SC006873 d:Buildings d:LongLeaseholdAssets 2025-02-28 SC006873 d:Buildings d:ShortLeaseholdAssets 2025-03-01 2026-02-28 SC006873 d:Buildings d:ShortLeaseholdAssets 2026-02-28 SC006873 d:Buildings d:ShortLeaseholdAssets 2025-02-28 SC006873 d:FurnitureFittings 2025-03-01 2026-02-28 SC006873 d:OfficeEquipment 2025-03-01 2026-02-28 SC006873 d:ComputerEquipment 2025-03-01 2026-02-28 SC006873 d:ComputerEquipment 2026-02-28 SC006873 d:ComputerEquipment 2025-02-28 SC006873 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC006873 d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 SC006873 d:CurrentFinancialInstruments 2026-02-28 SC006873 d:CurrentFinancialInstruments 2025-02-28 SC006873 d:Non-currentFinancialInstruments 2026-02-28 SC006873 d:Non-currentFinancialInstruments 2025-02-28 SC006873 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 SC006873 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 SC006873 d:Non-currentFinancialInstruments d:AfterOneYear 2026-02-28 SC006873 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 SC006873 d:ShareCapital 2026-02-28 SC006873 d:ShareCapital 2025-02-28 SC006873 d:SharePremium 2026-02-28 SC006873 d:SharePremium 2025-02-28 SC006873 d:RetainedEarningsAccumulatedLosses 2026-02-28 SC006873 d:RetainedEarningsAccumulatedLosses 2025-02-28 SC006873 c:OrdinaryShareClass1 2025-03-01 2026-02-28 SC006873 c:OrdinaryShareClass1 2026-02-28 SC006873 c:OrdinaryShareClass1 2025-02-28 SC006873 c:OrdinaryShareClass2 2025-03-01 2026-02-28 SC006873 c:OrdinaryShareClass2 2026-02-28 SC006873 c:OrdinaryShareClass2 2025-02-28 SC006873 c:OrdinaryShareClass3 2025-03-01 2026-02-28 SC006873 c:OrdinaryShareClass3 2026-02-28 SC006873 c:OrdinaryShareClass3 2025-02-28 SC006873 c:FRS102 2025-03-01 2026-02-28 SC006873 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC006873 c:FullAccounts 2025-03-01 2026-02-28 SC006873 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC006873 e:PoundSterling 2025-03-01 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC006873 THE KIRRIEMUIR GOLF CLUB LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
THE KIRRIEMUIR GOLF CLUB LIMITED COMPANY INFORMATION
Directors | Alan Tucker
| David Lyall
| Brian Laing
| Lisa Barclay (resigned 11 November 2025)
| Ross Millar (resigned 11 November 2025)
| Ewan Campbell
| Matthew Kerr
| Sam Riddell (appointed 11 November 2025)
| Ernest Patullo (appointed 11 November 2025)
| Peter Clough (appointed 11 November 2025)
Company secretary | Alan Tucker
Registered number | SC006873
Registered office | Kirriemuir Golf Club
| Shielhill Road
| Kirriemuir
| Angus
| DD8 4LN
THE KIRRIEMUIR GOLF CLUB LIMITED REGISTERED NUMBER: SC006873 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 189,355 |  | 149,407
|  |  | 189,355 |  | 149,407
CURRENT ASSETS |  |  |  |  |
Stocks |  | 10,827 |  | 10,127 |
Debtors: amounts falling due within one year | 5 | 16,150 |  | 6,360 |
Cash at bank and in hand |  | 66,870 |  | 92,012 |
|  | 93,847 |  | 108,499 |
Creditors: amounts falling due within one year | 6 | (171,756) |  | (183,566) |
NET CURRENT LIABILITIES |  |  | (77,909) |  | (75,067)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 111,446 |  | 74,340
Creditors: amounts falling due after more than one year | 7 |  | (47,295) |  | (10,378)
NET ASSETS |  |  | 64,151 |  | 63,962
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 1,843 |  | 1,848
Share premium account |  |  | 59,381 |  | 59,381
Profit and loss account |  |  | 2,927 |  | 2,733
|  |  | 64,151 |  | 63,962
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THE KIRRIEMUIR GOLF CLUB LIMITED REGISTERED NUMBER: SC006873 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 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 comprehensive income 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 23 June 2026.
Alan Tucker
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE KIRRIEMUIR GOLF CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
The company is limited by shares and incorporated in Scotland. The address of the registered office is The Clubhouse, Shielhill Road, Northmuir, Kirriemuir, Angus, Scotland, DD8 4LN. 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 | Revenue
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.
| 2.3 | 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. Page 3
THE KIRRIEMUIR GOLF CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Furnishings and equipment | - | 15% reducing balance
|  |  |  | Course assets | - | 4% reducing balance
|  |  |  | Clubhouse & golf centre | - | 4% reducing balance
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.
| 2.4 | 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 25 (2025 - 25).
Page 4
THE KIRRIEMUIR GOLF CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Course costs | Clubhouse / golf centre | Furnishings and equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 March 2025 | 80,886 | 70,535 | 487,915 | 639,336
| Additions | - | - | 63,925 | 63,925
| Disposals | - | - | (60,841) | (60,841)
| At 28 February 2026 | 80,886 | 70,535 | 490,999 | 642,420
| Depreciation |  |  |  |
| At 1 March 2025 | 73,023 | 44,006 | 372,900 | 489,929
| Charge for the year on owned assets | 390 | 1,111 | 17,280 | 18,781
| Disposals | - | - | (55,645) | (55,645)
| At 28 February 2026 | 73,413 | 45,117 | 334,535 | 453,065
| Net book value |  |  |  |
| At 28 February 2026 | 7,473 | 25,418 | 156,464 | 189,355
| At 28 February 2025 | 7,863 | 26,529 | 115,015 | 149,407
Page 5
THE KIRRIEMUIR GOLF CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 673 | 25
| Other debtors | 4,594 | 2,605
| Prepayments and accrued income | 10,883 | 3,730
|  | 16,150 | 6,360
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 2,632 | 2,653
| Trade creditors | 38,812 | 26,356
| Other taxation and social security | 5,287 | 7,205
| Obligations under finance lease and hire purchase contracts | 15,658 | 18,366
| Other creditors | 1,216 | 1,460
| Accruals and deferred income | 108,151 | 127,526
|  | 171,756 | 183,566
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 10,378
| Net obligations under finance leases and hire purchase contracts | 47,295 | -
|  | 47,295 | 10,378
Page 6
THE KIRRIEMUIR GOLF CLUB LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 817 (2025 - 817) Ordinary shares of £1.00 each | 817 | 817
|  | 560 (2025 - 560) A Ordinary shares of £1.00 each | 560 | 560
|  | 466 (2025 - 471) Redeemable shares of £1.00 each | 466 | 471
|  |  | 1,843 | 1,848
The company reimbursed 5 redeemable shares of £1 each during the year. These shares are redeemable at par in the event of the member leaving the club.
Page 7