REGISTERED NUMBER: SC580493 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Bobmac Golf Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R MacIntyre

REGISTERED OFFICE:

Innisfree

Glencruitten Road

Oban

Argyll

PA34 4QB

REGISTERED NUMBER:

SC580493 (Scotland)

ACCOUNTANTS:

Mackay & Co CA

120 George Street

Oban

Argyll

PA34 5NT

FIXED ASSETS

Intangible assets

4

142,150

142,150

Tangible assets

5

174,611

156,520

316,761

298,670

CURRENT ASSETS

Debtors

6

2,033,270

2,083,844

Investments

7

7,011,449

526,334

Cash at bank

2,311,030

3,975,833

11,355,749

6,586,011

CREDITORS

Amounts falling due within one year

8

1,337,046

1,674,332

NET CURRENT ASSETS

10,018,703

4,911,679

TOTAL ASSETS LESS CURRENT LIABILITIES

10,335,464

5,210,349

PROVISIONS FOR LIABILITIES

43,654

39,131

NET ASSETS

10,291,810

5,171,218

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

9

10,291,809

5,171,217

SHAREHOLDERS' FUNDS

10,291,810

5,171,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 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 director and authorised for issue on 20 August 2026 and were signed by:

R MacIntyre - Director

1.	STATUTORY INFORMATION

Bobmac Golf Limited is a private company, limited by shares , 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 at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 10% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

142,150

NET BOOK VALUE

At 30 November 2025

142,150

At 30 November 2024

142,150

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

243,892

Additions

51,388

At 30 November 2025

295,280

DEPRECIATION

At 1 December 2024

87,372

Charge for year

33,297

At 30 November 2025

120,669

NET BOOK VALUE

At 30 November 2025

174,611

At 30 November 2024

156,520

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

1,714,042

1,714,042

Other debtors

280,803

315,371

VAT

20,585

54,431

Prepayments and accrued income

17,840

-

2,033,270

2,083,844

7.	CURRENT ASSET INVESTMENTS

30.11.25

30.11.24

£

£

Listed investments

7,011,449

526,334

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

80,687

33,579

Tax

649,446

560,475

Social security and other taxes

-

152,489

Other creditors

35,627

9,793

Directors' current accounts

384,905

738,891

Accrued expenses

186,381

179,105

1,337,046

1,674,332

9.

RESERVES

Retained

earnings

£

At 1 December 2024

5,171,217

Profit for the year

6,120,592

Dividends

(1,000,000

)

At 30 November 2025

10,291,809

10.	RELATED PARTY DISCLOSURES

There is a balance outstanding at the year end of £1,714,042 owed from Ganavan Limited, a company wholly owned by the the Director Robert MacIntyre.