THE HOME OF GOLF LIMITED

• ⚠

  Confirmation statement overdue

  Due 2026-05-08.

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a basis other than going concern. From 4 November 2019, the employees and assets of the company were hived into the the company's parent charity, St Andrews Links Trust resulting in a significant reduction in activity that year. During preceding years, including the current financial year, the company has therefore not actively traded, incurring minor expenses as the business meets its administrative requirements. As such, the directors do not consider it appropriate to adopt the going concern basis in preparing the financial statements.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +12.1%

  £12,372,537 → £13,871,522

• Cash

  -90.7%

  £266,680 → £24,875

• Net assets

  +8.5%

  £5,755,596 → £6,245,936

• Employees

  0%

  55 → 55

• Operating profit

  +12.1%

  £4,230,189 → £4,740,381

• Profit before tax

  +12.1%

  £4,230,189 → £4,740,381

• Wages

  -4%

  £1,509,544 → £1,449,430

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. THE HOME OF GOLF LIMITED 2024-10-24 → present
2. ST. ANDREWS LINKS GOLF SHOPS LIMITED 1999-09-15 → 2024-10-24
3. PLUMESMOKE LIMITED 1999-07-14 → 1999-09-15

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Auditor

Henderson Loggie LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a basis other than going concern. From 4 November 2019, the employees and assets of the company were hived into the the company's parent charity, St Andrews Links Trust resulting in a significant reduction in activity that year. During preceding years, including the current financial year, the company has therefore not actively traded, incurring minor expenses as the business meets its administrative requirements. As such, the directors do not consider it appropriate to adopt the going concern basis in preparing the financial statements.”

Significant events

• “On the 1st January 2025, St Andrews Links Trust and it's subsidiary companies, including The Home of Golf Ltd underwent an internal structure change. As part of that reorganisation, various trading activities previously held within other areas of the group were moved to The Home of Golf Ltd. Additionally, the Home of Golf Itd will incur the group wide central service and golf support costs, charging a management fee to the other entities for this service.”
• “Full planning permission for the planned expansion and refurbishment of the Links Clubhouse was submitted in October 2024 and subsequently approved. The approval provides the Trust with a three-year timeline in which to commence the works. The project will boost customer experience, improve staff welfare facilities and enhance the energy efficiency of the building.”
• “Whilst this expansion will increase the retail offering in the facility it will also look to expand the food and beverage service which will be recognised in the Home of Golf Ltd from 2025. From the 1st January, as part of a group internal structure change, food and beverage, as well as commercial revenue will be recognised within the Home of Golf Ltd along with group wide central service costs, and golf support costs.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

13

last 12 months

Capital events

0

last 24 months

Officers appointed

5

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.