Additional business considerations for golf courses

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Trading results for golf clubs vary widely. However, as an example, an abbreviated profit and loss account for a well-located, good-quality 18-hole golf course that is being well-run on a commercial basis, is shown below.   £'000 Income   Subscriptions and joining fees 400 Green fees 150 Food and beverage 350 Shop 150 Other (e.g. buggies, gaming machines, club hire) 50 Total income 1,100 Less cost of...

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