The notes form part of these financial statements

For the financial year ended 31 October 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 of its financial statements for the year in question in accordance with section 476.

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.

These 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.true

Baberton Golf Club Limited is a private company limited by guarantee incorporated in Scotland. The registered office is 55 Baberton Avenue, Juniper Green, Edinburgh, EH14 5DU.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements contain information about Baberton Golf Club Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

The accounts are prepared on a going concern basis. The directors' going concern assessment covers a period of at least 12 months from the date of signing of these financial statements.true

Turnover represents amounts receivable, excluding value added tax, where the Club has a right to consideration. Subscriptions reflect the amount paid by members in respect of each year. Amounts paid in advance in respect of later years are included in creditors.

Provision is made for depreciation on all tangible assets, other than Land and Buildings, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its useful life, as follows:

Following the revaluation of Land and Buildings the Directors consider it inappropriate to charge depreciation. This policy is not in accordance with the requirements of the Companies Act 2006, but departure from the provisions of the Act is required in order to provide a true and fair view.

Stocks comprise ties and fuel and are stated at the lower of cost and net realisable value.

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

The Company is registered as a Community Amateur Sports Club (CASC) and is not liable to taxation based on these results. It also enables the Company to recover tax on Gift Aid donations.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the Income and Expenditure Account.

Assets obtained under hire purchase agreement and finance leases are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives.

The average monthly number of persons (including directors) employed by the company during the year was:

Details of the company's subsidiaries at 31 October 2025 are as follows:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.