REGISTERED COMPANY NUMBER: CS007027 (Scotland) REGISTERED CHARITY NUMBER: SC053521
Report of the Trustees and Unaudited Financial Statements for the Period 22 July 2024 to 30 September 2025
for
Hollandbush Golf Club (SCIO)
ICW Accountancy Ltd 15 St Leonard Street Lanark Lanarkshire ML11 7AB
Hollandbush Golf Club (SCIO)
Contents of the Financial Statements
for the Period 22 July 2024 to 30 September 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 7 |
| Detailed Statement of Financial Activities | 8 |
Hollandbush Golf Club (SCIO)
Report of the Trustees for the Period 22 July 2024 to 30 September 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 22 July 2024 to 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
INCORPORATION
The charitable company was incorporated on 22 July 2024.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The long term vision for Hollandbush Golf Club (SCIO) is to provide an improved golfing and social experience for Hollandbush members and the local community. The purpose of community ownership of this asset is to allow our members to determine the strategic direction for future development.
Significant activities
The advancement of health, the advancement of public participation in sport, the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended, the promotion of equality and diversity, the advancement of environmental protection or improvement.
Ladies, gents, seniors, Junior golf events, Woman & girls' golf hub, Junior boys coaching, Fundraisers for local schools & organisations.
Objectives, improve health and wellbeing by offering affordable activities. Help the local community lead happy, healthy lives with a focus on physical and mental wellbeing. Enable people to connect through our program of activities.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the financial period, Hollandbush Golf Club (SCIO) successfully secured and operated Hollandbush Golf Course as a community-owned asset following completion of the Community Asset Transfer.
The charity established appropriate governance, financial controls and operational procedures to support transparent and effective management. Updated policies covering safeguarding, health and safety and financial management were implemented.
Participation increased through targeted membership initiatives and inclusive pricing, improving access for a wide range of age groups including juniors and older adults.
The club continued to deliver community benefit by providing opportunities for recreation, volunteering and social connection, contributing to improved physical and mental wellbeing and reduced social isolation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Hollandbush Golf Club is a Scottish Charitable Incorporated Organisation (SCIO) governed by its constitution which sets out the charity's purposes, powers and arrangements for governance and administration.
The charity is registered with the Office of Scottish Charity Regulator (OSCR) and operates in accordance with its constitutional requirements and relevant charity legislation.
Recruitment and appointment of new trustees
The charity is managed by a Board of Trustees who are appointed in accordance with the provisions set out in the constitution
Trustees are normally elected by the membership at the Annual General Meeting. Where necessary, the Board may co-opt Trustees to fill vacancies or to bring in additional skills and experience. Any Trustees appointed by co-option retire at the next Annual General Meeting and may stand for election by the membership.
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Hollandbush Golf Club (SCIO)
Report of the Trustees for the Period 22 July 2024 to 30 September 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CS007027 (Scotland)
Registered Charity number SC053521
Registered office
Hollandbush Golf Course New Trows Road Lesmahagow Lanarkshire ML11 0JS
Trustees
S Yule (appointed 22.7.24) G McIntyre (appointed 22.7.24) G Lennox (appointed 22.7.24) Mrs A Johnston (appointed 22.7.24) J Hamilton (appointed 22.7.24) M Campbell (appointed 22.7.24) G Brown (appointed 22.7.24) A Brown (appointed 22.7.24) Ms C Brady-Wilson (appointed 22.7.24)
Independent Examiner
Isabella B Christie FCCA ICW Accountancy Ltd 15 St Leonard Street Lanark Lanarkshire ML11 7AB
Approved by order of the board of trustees on 18 March 2026 and signed on its behalf by:
J Hamilton - Trustee
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Independent Examiner's Report to the Trustees of Hollandbush Golf Club (SCIO)
Independent examiner's report to the trustees of Hollandbush Golf Club (SCIO) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 22 July 2024 to 30 September 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Isabella B Christie FCCA (sabella B Christie FCCZ The Association of Chartered Certified Accountants
ICW Accountancy Ltd 15 St Leonard Street Lanark Lanarkshire ML11 7AB
18 March 2026
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Hollandbush Golf Club (SCIO)
Statement of Financial Activities for the Period 22 July 2024 to 30 September 2025
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies - 15,000 Other trading activities 2 1,155 - Total 1,155 15,000 NET INCOME 1,155 15,000 TOTAL FUNDS CARRIED FORWARD 1,155 15,000 |
Total funds £ 15,000 1,155 16,155 16,155 16,155 |
|---|---|
The notes form part of these financial statements
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Hollandbush Golf Club (SCIO)
Balance Sheet
30 September 2025
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| fund | fund | funds | ||
| Notes | £ | £ | £ | |
| CURRENT ASSETS | ||||
| Cash at bank | 1,155 | 15,000 | 16,155 | |
| NET CURRENT ASSETS | 1,155 | 15,000 | 16,155 | |
| TOTAL ASSETS LESS CURRENT | ||||
| LIABILITIES | 1,155 | 15,000 | 16,155 | |
| NET ASSETS | 1,155 | 15,000 | 16,155 | |
| FUNDS | 4 | |||
| Unrestricted funds | 1,155 | |||
| Restricted funds | 15,000 | |||
| TOTAL FUNDS | 16,155 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.
The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 18 March 2026 and were signed on its behalf by:
J Hamilton - Trustee
The notes form part of these financial statements
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Hollandbush Golf Club (SCIO)
Notes to the Financial Statements for the Period 22 July 2024 to 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |
|---|---|
| £ | |
| Fundraising events | 1,155 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 30 September 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 30 September 2025.
4. MOVEMENT IN FUNDS
| Unrestricted funds | Net movement At in funds 30.9.25 £ £ |
|---|---|
| General fund | 1,155 1,155 |
| Restricted funds | |
| County Durham Kype Muir Fund | 15,000 15,000 |
| TOTAL FUNDS | 16,155 16,155 |
continued...
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Hollandbush Golf Club (SCIO)
Notes to the Financial Statements - continued for the Period 22 July 2024 to 30 September 2025
4. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Resources | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,155 | - | 1,155 | |
| Restricted funds | ||||
| County Durham Kype Muir Fund | 15,000 | - | 15,000 | |
| TOTAL FUNDS | 16,155 | - | 16,155 | |
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 30 September 2025.
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Hollandbush Golf Club (SCIO)
| Detailed Statement of Financial Activities for the Period 22 July 2024 to 30 September 2025 INCOME AND ENDOWMENTS Donations and legacies Grants Other trading activities Fundraising events Total incoming resources EXPENDITURE Total resources expended Net income |
£ 15,000 1,155 16,155 - 16,155 |
|---|---|
This page does not form part of the statutory financial statements
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