CGLMC LIMITED

• ◆

  2 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Latest accounts filed cover 2025-09-30; financial figures currently reflect up to 2025-09-29.

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

  -85.5%

  £11,303,468 → £1,641,452

• Cash

  -93.7%

  £5,963,461 → £376,697

• Net assets

  +27.2%

  £5,057,835 → £6,434,814

• Employees

  -61.8%

  144 → 55

• Wages

  -62.6%

  £2,695,662 → £1,007,457

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

Heads up: a more recent set of accounts has been filed but isn't yet reflected here — the figures above are older than the company's latest filing.

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.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Morris & Young, Statutory Auditor

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.”

Group structure

1. CGLMC LIMITED · parent
   1. Carnoustie Golf Links Limited 100% · Scotland

Significant events

• “This year has been a very significant one in that the transaction to sell the trading parts of the business to CGHH finally concluded in February 2025 after a lengthy period of time negotiating the various elements of the deal between the relevant parties (Angus Council / CGHH / CGLMC).”
• “The loans were fully repaid during the year ended 30 September 2025.”
• “The finance leases were fully repaid during the year ended 30 September 2025.”

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

Filings

11

last 12 months

Capital events

0

last 24 months

Officers appointed

2

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.