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||Page|
|---|---|
|Trustees'report|1-10|
|Independent examiner'sreport|11|
|Statementof fmancial activities|t2|
|BalanceSheet|t3|
|Notestothefmanaialstatements|t4-20|






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|||||2025|2024|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|<br>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<br>Total Netassets|12||(l0,s66)<br>4e!!42||(17,1s9)<br>v!:|
|Thefundsof thecharity:||||||
|Unrestrictedfunds|13|||||
|General|||419,642||487,643|
|Designated|||75,000|||
|Total charitvfunds|||494,642||487,643|





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|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|
|||-|||



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|Incomefromcharitable activities<br>FromMoffat GolfClub|0)14?|-<br>-|irr,,|470,957<br>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<br>Fundraising|1,540<br>6,325||1.540<br>KlrS|1,639<br>6,185|
|Sundryincome|694||694|645|
|Total incomingresourcesfromcharitable activities|110,420||I10,420|111,514|





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|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|





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|Expenditureoncharitable activities|||||
|---|---|---|---|---|
||||2025|2024|
||UnrestrictedRestricted||Total|Total|
||funds<br>f,f|funds|funds<br>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|_|<br>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<br>sf|funds|funds<br>t|funds<br>3|
|Merchandise purchases||,261|||,261|1,723|
|Coffee machine purchases||11<||1,775|1,660|
|Licences|267||267|419|
||3,303||3,303|3,802|





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|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<br>At30thSeptember2024|:83281<br>,7:!2||l!{60<br>20,440||5s 014<br>7t,656|380<br>507||357.,15 8<br>37r,545|



|202s|2024|
|---|---|
|,|f|
|3,447|4"03',7|





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|||||
|---|---|---|---|
|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<br>f|2024<br>t|
||Loans|llf69|t7,459|



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||Balanceat||||Balanceat|
|---|---|---|---|---|---|
|lst|October,2024<br>c|Income<br>f|Expenditure<br>ci.|Transfers|30thSeptember 2025<br>+|
|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|





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|Analysisofnetassetsin funds||||
|---|---|---|---|
||Tangible|Other|Total|
||Iixedassets|netassets||
||t|f|f|
|Umestrictedfunds|357,458|137,184|494,642|
|Total funds|3n$8|:]!v|491,612|



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