| Page | |
|---|---|
| Trustees'report | 1-10 |
| Independent examiner'sreport | 11 |
| Statementof fmancial activities | t2 |
| BalanceSheet | t3 |
| Notestothefmanaialstatements | t4-20 |
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds |
funds | funds | ||
| Notes | cf | c | f | ||
| Incomeand endowmentsfrom: | |||||
| Donationsa:rdlegacies | 2 | 92,342 | o)1L) | 566,754 | |
| Charitable activities | 3 | 110,420 | 110,420 | II1,514 | |
| Othertrading activities | 4 | 24,513 | 24,513 | 23,309 | |
| Totalincome | 22',7,275 | ',701,5',7',7 | |||
| Expenditure on: | |||||
| Charitable activities | 5 | 216,973 | 216,9'73 | 210.132 | |
| Othertadingactivities | 6 | 3,303 | 3,303 | 3,802 | |
| Totalexpenditur€ | ))n)16 | 220,276 | 213,934 | ||
| Net income/(expenditure) | 6,999 | 6,999 | 487,643 | ||
| Netmovementinfunds | 13 | 6,999 | 6,999 | 487,643 | |
| Reconciliationoffunds: | |||||
| Totalfundsbroughtforward | 13 | 487,643 | 487,643 | ||
| Totalfunds carriedforward | 13 | 494,642 | 494,642 | 487,643 |
| BalanceSheet | BalanceSheet | ||||
|---|---|---|---|---|---|
| asat30thSeotember 2025 | |||||
| 2025 | 2024 | ||||
| Notes | r | f | c | f | |
| F'ixedassets | |||||
| Tangibleassets | 8 | 35',7,458 | 371,545 | ||
| Currentassets | |||||
| Stocks | 9 | 3,447 | 4,037 | ||
| Debtors | l0 | 31,144 | 20,726 | ||
| Cash atbank andinhand | 127,455 | \46,798 | |||
| 162,046 | 1',71,561 | ||||
| Creditors:amountsfalling | |||||
| duewithinoneyear | 11 | (14,296) | (38;004) | ||
| Netcurrentassets | 14',7,750 | 133,557 | |||
| Totalassetslesscurrentliabilities | 505,208 | 505,102 | |||
| Creditors:amountsfallingdue | |||||
| aftermorethanoneyear Total Netassets |
12 | (l0,s66) 4e!!42 |
(17,1s9) v!: |
||
| Thefundsof thecharity: | |||||
| Unrestrictedfunds | 13 | ||||
| General | 419,642 | 487,643 | |||
| Designated | 75,000 | ||||
| Total charitvfunds | 494,642 | 487,643 |
| Incomefromdonationsandlegacies | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| ff | f | i, | ||
| Trolleystore | 210 | 2r0 | 135 | |
| Members fees | 69,236 | 69,236 | 71,939 | |
| Lockerrents | 1,040 | 1,040 | 1,260 | |
| Subscriptions | 2,812 | 2,812 | 2,463 | |
| Donations | 12,144 | 12,144 | 8,900 | |
| Sponsorship Income | 6,900 | 6,900 | 11,100 | |
| FromMoffat GolfClub | 470,957 | |||
| 0)14? | - irr,, | s66!s4 | ||
| - |
| Incomefromcharitable activities FromMoffat GolfClub |
0)14? | - - |
irr,, | 470,957 s66!s4 |
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| f | f | f | f | |
| Hire ofBuggies | 23,198 | 23,198 | 20,794 | |
| Visitorsfees | 68,547 | 68,547 | 72,623 | |
| Competition income | 10,116 | 10,116 | 9,628 | |
| Hireofclubs,trolleysetc Fundraising |
1,540 6,325 |
1.540 KlrS |
1,639 6,185 |
|
| Sundryincome | 694 | 694 | 645 | |
| Total incomingresourcesfromcharitable activities | 110,420 | I10,420 | 111,514 |
| lncomefromothertradingactivities | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| f | s | f | t | |
| Merchadisesales | 2,548 | 2,548 | 3,318 | |
| Footgolf | 3.323 | 3,323 | 2,020 | |
| Coaching | 1,310 | 1,310 | ||
| Gaming actiYities | 208 | 208 | 113 | |
| Income fromcoffee machine | I1.023 | 11,023 | 11,',763 | |
| Hireofclubhouse | 6,101 | 6,101 | 6,095 | |
| 24,513 | 24,5t3 | 23,309 |
| Expenditureoncharitable activities | ||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| UnrestrictedRestricted | Total | Total | ||
| funds f,f |
funds | funds c |
fundst | |
| Ratesand insurance | 7110 | 3,779 | 4,183 | |
| Clubhousestaffcosts | 33,367 | 33,36',7 | 35,097 | |
| Elecaicityandgas | 6,090 | 6,090 | 6,724 | |
| Repairsarrdrenewals | 2,079 | 2,079 | 1,841 | |
| Cleaning,laundry,refusecollectionetc | 4,735 | 111?|4,055 | ||
| Course staffcosts | 74,781 | 74,781 | 60,869 | |
| Course and machinery maintenance | 30,9'74 | 30,974 | 35,504 | |
| Hire ofequipment | 25,475 | 25,475 | 18,51I | |
| Coachingexpenses | 1,050 | 1,050 | ||
| Subscriptions | 3,516 | 3,516 | 3,O14 | |
| Printing,statiouery andadvertising | 140 | 140 | 3s6 | |
| Computermahtenanceandsoftware | 195 | 195 | 440 | |
| Bankcharges andinterest | 890 | 890 | 684 | |
| Telephone | 239 | 239 | 636 | |
| Postage | 4 | 4 | 90 | |
| Competitionexpenses | 4,796 | 4,796 | 4,936 | |
| Software costs | 230 | 230 | 187 | |
| Training | 1,095 | |||
| Sundryexpenses | 905 | _ | 905 |
329 |
| Depreciation | 20.603 | - | 20,603 | 27,499 |
| Loan interest | 133 | |||
| 213,848 | 213.848 | 206,183 | ||
| Governancecosts | ||||
| Professionalfees | 2,050 | |||
| Bookkeeper wages | r.633 | t,633 | 131 | |
| Accountancy | I101 | 1,492 | I,465 | |
| 3,125 | 3.125 | 3,949 | ||
| :16!2 _:16!2 | 210,132 |
| Analysisofexpenditureonothertra | dingactivities | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |
| funds sf |
funds | funds t |
funds 3 |
|
| Merchandise purchases | ,261 | |||
| Coffee machine purchases | 11< | 1,775 | ||
| Licences | 267 | 267 | 419 | |
| 3,303 | 3,303 | 3,802 |
| Number ofemployees | 2025 | 2024 |
|---|---|---|
| Number | Number | |
| The averagemontlynumbersofemployees | ||
| duringthe year were: | 4 | 4 |
| Employmentcosts | 2025 | 2024 |
| r | c | |
| Wages,salariesandpension | M181 | _T{00 |
| 8. | Tangibleassets | Landand | |||||||
|---|---|---|---|---|---|---|---|---|---|
| buildings | Furniture& | Plantand | Office | ||||||
| fr€ehold | fittings | machinery | Equipment | Total | |||||
| f | t | + | t | c | |||||
| Cost | |||||||||
| AtlstOctober2024 | 278,942 | 21,251 | 89,568 | 6',77 | 396,444 | ||||
| Additions | 1.342 | 4.5'76 | 599 | 9.5t',1 | |||||
| Disposals | (3.460) | (3,460) | |||||||
| At30thSeptember 2025 | 283,28431"833 | 86,707 | 6',7',7 | 402.501 | |||||
| Depreciation | |||||||||
| At1stOctober2024 | 6,811 | 17,912 | 1',70 | 24,899 | |||||
| Chargefortheyear | 6,256 | t3,76t | t2'7 | 20,144 | |||||
| At30thSeptember 2025 | 13,073 | 31.673 | 29'7 | 4s,013 | |||||
| Netbookvalues | |||||||||
| At30thSeptember 2025 At30thSeptember2024 |
:83281 ,7:!2 |
l!{60 20,440 |
5s 014 7t,656 |
380 507 |
357.,15 8 37r,545 |
| 202s | 2024 |
|---|---|
| , | f |
| 3,447 | 4"03',7 |
| 10. | Debtors | 2025 | 2024 |
| f | f | ||
| Other debtors | 13,144 | )116 | |
| Moffat GolfClubhouseLtd loan | 18,000 | 18,000 | |
| :ty | )i'7)A | ||
| 11. | Currentliabilities | 2025 | 2024 |
| f | c | ||
| Bankloaasa,lldoverdrafts | 6,656 | 9,156 | |
| Tradecreditors | , 1)) | 9.048 | |
| Receiptsinadvance | 3,',144 | 300 | |
| Ottrercreditors | 392 | 3',72 | |
| Accrualsand deferredincome | 1,182 | 19,128 | |
| 14,296 | 38,004 | ||
| 12. | Long-t€rmliabilities | 2025 f |
2024 t |
| Loans | llf69 | t7,459 |
| Balanceat | Balanceat | ||||
|---|---|---|---|---|---|
| lst | October,2024 c |
Income f |
Expenditure ci. |
Transfers | 30thSeptember 2025 + |
| Unrestricted funds: | |||||
| a)Unrestrictedgeneral funds | 487,643 | ))1 )1|(220,276) | (75.000) | 419.642 | |
| b)Designatedfunds | 75,000 | 75.000 | |||
| 487!43 | 221.2',75 | 94!1:) | 4e!,y: | ||
| Total funds | ly!11 | ))1)'75 | (220,2',76) | 194.642 |
| Analysisofnetassetsin funds | |||
|---|---|---|---|
| Tangible | Other | Total | |
| Iixedassets | netassets | ||
| t | f | f | |
| Umestrictedfunds | 357,458 | 137,184 | 494,642 |
| Total funds | 3n$8 | :]!v | 491,612 |