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Cash

£3.8m

+15,319.5% highest in 6 filed years

Net assets

£4.8m

-23.2% vs 2024

Employees

439

+698.2% highest in 6 filed years

Profit before tax

£3.2m

-31.9% lowest in 3 filed years

Accounts

6-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31

Metric Trend 2020-12-312021-12-312022-12-312023-12-312024-12-312025-12-31 Δ vs prior
Turnover ———£12,372,537£13,871,522£18,228,215 +31.4%
Operating profit ———£4,230,189£4,740,381£3,190,946 -32.7%
Profit before tax ———£4,230,189£4,740,381£3,227,160 -31.9%
Net profit -£744,994-£8,146£3,119,984£4,230,189£4,740,381£3,227,160 -31.9%
Cash £32,027£284,005£140,520£266,680£24,875£3,835,602 +15,319.5%
Total assets less current liabilities £1,326,310£1,318,164£4,438,148£5,755,596£6,245,936£4,795,428 -23.2%
Net assets ———£5,755,596£6,245,936£4,795,428 -23.2%
Equity £1,326,310£1,318,164£4,438,148£5,755,596£6,245,936£4,795,428 -23.2%
Average employees 5338465555439 +698.2%
Wages ———£1,509,544£1,449,430£8,400,542 +479.6%
Directors' remuneration £36,756£34,597£45,453£55,950£0£1,837,052 —
Directors' pension contributions —————£303,151 —
Highest paid director —————£356,335 —

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Ratios

Computed from the line items above — sparklines read oldest → newest

Ratio Trend 2020-12-312021-12-312022-12-312023-12-312024-12-312025-12-31
Operating margin ———34.2%34.2%17.5%
Net margin ———34.2%34.2%17.7%
Return on capital employed ———73.5%75.9%66.5%
Gearing (liabilities / total assets) ———18.0%17.3%38.9%
Current ratio ———5.55x5.70x2.51x

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.

Name history

Renamed 2 times since incorporation — the current trading name was adopted 2024-10-24

  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

Audit & accounting basis

Accounting basis
FRS 102
Reporting scope
Standalone (parent only)
Auditor
Henderson Loggie LLP
Audit opinion
Unqualified (clean)
Going concern
Affirmed

“the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and accounts and have a reasonable expectation that the group has adequate resources to continue operation for the foreseeable future.”

Significant events

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

People

5 active · 32 resigned

Name Role Appointed Born Nationality
KING, Patrick Joseph Director 2025-08-30 Mar 1979 Irish
RALLEY, James Director 2026-03-27 May 1978 British
RYDINGS, Christopher Hugh Director 2026-03-27 Jan 1969 British
SEMPLE, Scott Director 2025-05-06 Feb 1976 British
WOODHULL, Anuita Director 2025-05-06 Jan 1966 Malaysian
Show 32 resigned officers
Name Role Appointed Resigned
DOCHARD, Lyall John Secretary 2023-08-13 2025-03-04
DOCHARD, Lyall John Secretary 2018-08-22 2023-05-15
FERGUSON-SNEDDEN, Susan Secretary 2023-05-15 2023-08-13
MACGREGOR, Euan John Millar Secretary 1999-09-06 2018-08-22
OSWALDS OF EDINBURGH LIMITED Corporate Nominee Secretary 1999-07-14 1999-09-06
CAMPBELL, Daniel John Director 2005-07-01 2023-05-12
CHRISTIE, David Director 2020-01-01 2022-12-31
CORDNER, Michael Colin Director 2018-01-12 2020-09-30
COULSON, Neil Director 2022-01-01 2026-03-27
CRICHTON, Neil James Director 2006-03-24 2011-12-31
DAVIDSON, Nicola Freegarde Director 1999-10-26 2002-12-31
DE VRIES, Fiona Jean Margaret Director 2003-05-28 2008-12-31
DEMPSTER, Alastair Cox Director 2005-01-10 2008-12-31
DENTON, Alison Director 2022-01-01 2025-01-01
DOBELL, Mark Timothy Director 2023-05-11 2023-12-31
DOBELL, Mark Timothy Director 2018-01-12 2020-01-01
DOCHARD, Lyall John Director 2023-05-15 2025-03-04
DUFFY, Sean Director 2024-01-08 2025-01-01
FORSTER, Peter Douglas Director 2004-04-19 2013-12-31
KIRKWOOD, Gillian Grace Director 2012-01-26 2017-12-31
LAWRIE, Duncan Macgregor, Dr Director 1999-10-26 2004-12-31
LOUDON, William Euan Buchanan, Major General Director 2011-01-01 2021-12-31
MASON, Peter John Director 1999-09-06 2005-12-31
MCGREGOR, Alan James Robley Director 1999-09-06 2010-12-31
MORRISON, Irene Director 2015-01-09 2021-12-31
MUCKART, Richard Davidson Director 2012-01-26 2014-07-01
OGILVIE, Angus David Director 2001-02-19 2003-12-31
SPENCE, Hilary Director 2025-05-06 2026-03-27
STEWART, Kenneth Duncan Director 2009-03-05 2017-12-31
TUDDENHAM, Sandra Director 2022-01-01 2025-01-01
WADDELL, Robert Steele Director 1999-10-26 2005-12-31
JORDANS (SCOTLAND) LIMITED Corporate Nominee Director 1999-07-14 1999-09-06

Ownership

Persons with significant control

Name Kind Nature of control Notified Status
St Andrews Links Trust Corporate entity Shares 75–100%, Voting 75–100%, Appoints directors, Significant influence 2016-04-06 Active

Filing timeline

Last 20 of 149 total filings

Material constitutional events — rename, articles re-file, resolution

  • 2024-10-24 CERTNM Certificate change of name company
  • 2024-10-24 RESOLUTIONS Resolution
Date Type Category Description
2026-09-21 AA accounts Accounts with accounts type full PDF
2026-05-21 CS01 confirmation-statement Confirmation statement with no updates PDF
2026-04-22 AP01 officers Appoint person director company with name date PDF
2026-04-09 TM01 officers Termination director company with name termination date PDF
2026-04-02 AP01 officers Appoint person director company with name date PDF
2026-04-02 CH01 officers Change person director company with change date PDF
2026-04-02 TM01 officers Termination director company with name termination date PDF
2025-10-17 AP01 officers Appoint person director company with name date PDF
2025-09-18 AA accounts Accounts with accounts type full PDF
2025-05-20 CS01 confirmation-statement Confirmation statement with updates PDF
2025-05-09 AP01 officers Appoint person director company with name date PDF
2025-05-09 AP01 officers Appoint person director company with name date PDF
2025-05-09 AP01 officers Appoint person director company with name date PDF
2025-05-02 TM01 officers Termination director company with name termination date PDF
2025-05-02 TM02 officers Termination secretary company with name termination date PDF
2025-02-01 TM01 officers Termination director company with name termination date PDF
2025-02-01 TM01 officers Termination director company with name termination date PDF
2025-02-01 TM01 officers Termination director company with name termination date PDF
2024-10-24 CERTNM change-of-name Certificate change of name company
2024-10-24 RESOLUTIONS resolution Resolution

Public-record activity

Raw counts from Companies House — last 12–24 months

Filings
8

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.

Official Companies House page