R&a Golf and Leisure Limited
Registered name: R&A GOLF AND LEISURE LIMITED
Part of R&a Trust Company (NO.1) Limited groupR&a Golf and Leisure Limited made £1.8m revenue and a £697k loss in the year to 31 Dec 2025.
R&a Golf and Leisure Limited’s revenue grew 1% to £1.8m in the year to 31 Dec 2025, with a loss of £697k and 25 employees. The company is classified under “other sports activities” and is based in ST. Andrews; we hold 3 years of its filed accounts.
- Status
- Active
- Location
- ST. Andrews, Scotland
- Age
- 17 yrs · since 2009
- Type
- Private Limited Company
Part of a group. The filing indicates this company sits within a group structure, so its results may depend on intra-group trading and it may be hard to replicate independently.
Key figures
Badges are automated estimates derived from the filed figures — not statements of fact about the company.
Financial history
| Year to | 31 Dec 2023 | 31 Dec 2024 | 31 Dec 2025 |
|---|---|---|---|
| Disclosure | Full P&L | Full P&L | Full P&L |
| Profit & loss | |||
| Revenue (turnover) | £1.7m | £1.8m | £1.8m |
| Cost of sales | −£22k | −£77k | −£89k |
| Gross profit | £1.7m | £1.7m | £1.7m |
| Operating profit | −£171k | −£1.5m | −£880k |
| Profit before tax | −£284k | −£1.5m | −£879k |
| Profit after tax | −£255k | −£1.1m | −£697k |
| Profit (best available) | −£255k | −£1.1m | −£697k |
| Employees (average) | 34 | 48 | 25 |
| Ratios | |||
| Profit margin | −15% | −60% | −38.9% |
| Gross margin | 98.7% | 95.7% | 95% |
| Revenue per employee | £49.9k | £36.9k | £71.8k |
| Profit per employee | −£7.5k | −£22.1k | −£27.9k |
| Growth (year on year) | |||
| Revenue growth | — | ▲4.4% | ▲1.2% |
| Headcount growth | — | ▲41.2% | ▼47.9% |
| Balance sheet — indirect signals, not revenue | |||
| Net assets | — | — | — |
| Source | Accounts · bulk data Aug 2025 | Accounts · bulk data Aug 2025 | Accounts · bulk data Sep 2026 |
How the business works
- Profit margin
- −38.9%
- Profit ÷ revenue.
- Gross margin
- 95%
- Gross profit ÷ revenue. High for software and services.
- Revenue per employee
- £71.8k
- Revenue ÷ average employees.
- Profit per employee
- −£27.9k
- Profit ÷ average employees.
- Cash conversion
- —
- Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
- Fixed assets ÷ revenue
- —
- Capital intensity. Low = capital-light, cheaper to start.
- Deferred income ÷ revenue
- —
- Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
- Debtors ÷ revenue
- —
- Money owed by customers. Low = customers pay quickly.
Balance-sheet signals
Year-on-year changes in filed balance-sheet items. They can hint at momentum (or investment) but are not revenue or profit and must not be read as such.
- Net assets
- —
- Now —
- Cash at bank
- —
- Now —
- Headcount
- ▼48%
- Now 25
- Deferred income
- —
- Now —
- Fixed assets
- —
- Now —
Group structure
Ownership chain
- R&a Trust Company (NO.1) Limitedultimate parent75–100%
- R&a Golf and Leisure Limitedthis company
Bands show the share of ownership each company holds in the one below it.
Sister companies (4)
- R&a Rules LimitedRev. £7.8m · Profit £325k
- R&a Championships LimitedFigures not disclosed
- R&a Group Services LimitedFigures not disclosed
- R&a Investment Holdings LimitedFigures not disclosed
From the Persons with Significant Control register (corporate controllers only).
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Sources
Latest figures from accounts for the year to 31 Dec 2025 (profit −£697k), from the Companies House accounts bulk data published Sep 2026. Spotted an error? Request a correction.
Updated from Companies House on 14 Oct 2026
Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.