Battle · 10 companies
Championship golf venues
Fairways and five-star suites. Who makes the cut?
Gleneagles leads on 2 of the five measures that matter most: turnover, pre-tax profit, profit margin, growth and net assets. Gleneagles is the biggest by turnover at £111m, against £85m at Celtic Manor. Galgorm keeps the most of every £100 it takes, £17.80 as pre-tax profit.
The year ends are up to 15 months apart, so this compares each company's most recent filing rather than the same twelve months. Celtic Manor and Trump Turnberry file group accounts that include subsidiaries; Gleneagles, The Belfry, Galgorm, Wentworth Club, Foxhills, JCB Golf and Country Club, Walton Heath and Centurion Club file for a single company, which flatters the groups on size.
Accounts compared: Gleneagles to Mar 2026 · Celtic Manor to Dec 2025 · The Belfry to Dec 2024 · Galgorm to Oct 2025 · Trump Turnberry to Dec 2024 · Wentworth Club to Dec 2024 · Foxhills to Mar 2025 · JCB Golf and Country Club to Dec 2024 · Walton Heath to Sep 2025 · Centurion Club to Apr 2025
The Numbers
| # | Company | Turnover | Change | Pre-tax profit | Margin | Employees | Pay per head | Turnover per head | Net assets | Bank and cash | Accounts to | Basis |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | GleneaglesGleneagles Hotels Limited | £111m | +8.7% | £16m | 14.3% | 1,279 | £31,000 | £86,000 | £33m | £5m | Mar 2026 | Single company |
| 2 | Celtic ManorThe Celtic Manor Resort Limited | £85m | +13.1% | -£2m | -2.7% | 1,660 | £27,000 | £51,000 | £73m | £6m | Dec 2025 | Group |
| 3 | The BelfryTB Resort Operations Limited | £46m | +5.3% | £7m | 15.1% | 790 | £20,000 | £58,000 | £166m | £3m | Dec 2024 | Single company |
| 4 | GalgormGalgorm Manor Hotel Limited | £39m | +4.0% | £7m | 17.8% | 645 | £25,000 | £61,000 | £27m | £0.6m | Oct 2025 | Single company |
| 5 | Wentworth ClubWentworth Club Limited | £25m | -5.2% | £4m | 17.6% | 330 | £27,000 | £76,000 | £23m | £18m | Dec 2024 | Single company |
| 6 | Trump TurnberryGolf Recreation Scotland Limited | £24m | +14.6% | -£4m | -15.0% | 446 | £23,000 | £54,000 | -£76m | £2.0m | Dec 2024 | Group |
| 7 | FoxhillsWindsor Holdings Limited | £22m | +9.2% | £0.7m | 3.2% | 358 | £24,000 | £60,000 | £1.5m | £3m | Mar 2025 | Single company |
| 8 | JCB Golf and Country ClubJCB Golf and Country Club Limited | £9m | +8.1% | £62k | 0.7% | 90 | £34,000 | £95,000 | -£7m | £3m | Dec 2024 | Single company |
| 9 | Walton HeathWalton Heath Golf Club Limited | £6m | +3.3% | £0.2m | 4.3% | 77 | £37,000 | £74,000 | £5m | £3m | Sep 2025 | Single company |
| 10 | Centurion ClubCenturion Golf PLC | £6m | +1.7% | £0.2m | 3.3% | 81 | £28,000 | £68,000 | £6m | £15k | Apr 2025 | Single company |
Ranked by turnover. Click any column to sort. The leader on each measure is highlighted. Movements are against each company's own prior year. Pre-tax profit is filed except where marked (est.).
Category winners
Biggest by turnover
Gleneagles
£111m
Most pre-tax profit
Gleneagles
£16m
Highest profit margin
Galgorm
17.8%
Fastest-growing turnover
Trump Turnberry
+14.6%
Biggest employer
Celtic Manor
1,660 staff
Highest pay per head
Walton Heath
£37,000
Most turnover per head
JCB Golf and Country Club
£95,000
Largest net assets
The Belfry
£166m
Most cash
Wentworth Club
£18m
The Takeaway
- Galgorm converts the most of its turnover. Of every £100, £17.80 reaches pre-tax profit, against a loss of £15.02 at Trump Turnberry.
- Gleneagles is the largest on the top line, £111m of turnover, 1.3x Celtic Manor's £85m.
- Trump Turnberry is growing fastest, turnover +14.6% on its own prior year. Wentworth Club went backwards.
- Celtic Manor is the biggest employer with 1,660 people; Walton Heath pays the most per head, an average staff cost of about £37,000.
- The Belfry has the largest balance sheet, net assets of £166m, while Wentworth Club holds the most cash at £18m.
Who keeps the most of every £100 of sales?
Galgorm keeps the most: £17.80 of every £100 of turnover becomes pre-tax profit. Trump Turnberry does worst, losing £15.02.
Financing bites hardest at Gleneagles: £7.67 of every £100 goes on interest.
Every profit figure here is the one the company filed.
The chart splits each company's turnover into £100: what goes on people, on interest and on everything else, and what is left as profit.
Out of every £100 of turnover
Each bar is £100 of that company's own turnover, so companies of any size compare on one scale; the figures are pounds out of each £100, not millions. Companies run from the best margin to the worst. Payroll is staff costs, financing is interest paid, other running costs are everything else, and profit is pre-tax profit, filed or estimated as marked in the table. A loss is not an extra cost: it is the part of the costs that runs past the £100 line, marked with a red bracket. Hover over any segment for its figure.
Who is the biggest, and does the comparison hold?
By turnover the order is Gleneagles (£111m), Celtic Manor (£85m), The Belfry (£46m), Galgorm (£39m), Wentworth Club (£25m), Trump Turnberry (£24m), Foxhills (£22m), JCB Golf and Country Club (£9m), Walton Heath (£6m), Centurion Club (£6m).
By headcount, Celtic Manor leads with 1,660 employees.
The comparison holds with the dates stated plainly: Gleneagles to Mar 2026, Celtic Manor to Dec 2025, The Belfry to Dec 2024, Galgorm to Oct 2025, Trump Turnberry to Dec 2024, Wentworth Club to Dec 2024, Foxhills to Mar 2025, JCB Golf and Country Club to Dec 2024, Walton Heath to Sep 2025, Centurion Club to Apr 2025. The bases differ: group accounts include the businesses a company owns, single-company accounts do not.
Turnover on the latest filing
Who is growing fastest?
Trump Turnberry grew fastest, turnover +14.6% on its own prior year, ahead of Celtic Manor (+13.1%), Foxhills (+9.2%), Gleneagles (+8.7%), JCB Golf and Country Club (+8.1%), The Belfry (+5.3%), Galgorm (+4.0%), Walton Heath (+3.3%), Centurion Club (+1.7%), Wentworth Club (-5.2%).
Turnover change on each company's own prior year
Who employs the most, who pays the most, and who brings in the most per head?
Celtic Manor employs the most, 1,660 people, against 1,279 at Gleneagles.
Walton Heath has the highest average staff cost, about £37,000 a head; The Belfry the lowest, about £20,000.
JCB Golf and Country Club brings in the most turnover per employee, about £95,000, against £51,000 at Celtic Manor. It says as much about the business model as the workforce: a marketplace or a wholesaler needs far fewer people per pound than a restaurant or a gym.
Gleneagles
1,279
employees, about £31,000 pay a head, £86,000 turnover a head, -0.5% on the year
Celtic Manor
1,660
employees, about £27,000 pay a head, £51,000 turnover a head, +5.3% on the year
The Belfry
790
employees, about £20,000 pay a head, £58,000 turnover a head, +6.9% on the year
Galgorm
645
employees, about £25,000 pay a head, £61,000 turnover a head, -0.6% on the year
Trump Turnberry
446
employees, about £23,000 pay a head, £54,000 turnover a head, +0.0% on the year
Wentworth Club
330
employees, about £27,000 pay a head, £76,000 turnover a head, -19.5% on the year
Foxhills
358
employees, about £24,000 pay a head, £60,000 turnover a head, +9.8% on the year
JCB Golf and Country Club
90
employees, about £34,000 pay a head, £95,000 turnover a head, +15.4% on the year
Walton Heath
77
employees, about £37,000 pay a head, £74,000 turnover a head, +1.3% on the year
Centurion Club
81
employees, about £28,000 pay a head, £68,000 turnover a head, +2.5% on the year
Who owns each one?
Ownership as recorded on the Companies House register of people with significant control, in the bands the register uses.
Held by Gh Holdings 2 Limited
A company recorded as a person with significant control. 8 outstanding charges on the register.
Who owns Gleneagles →
The Celtic Manor Resort Limited · 08428620Held by Sir Terence Hedley Matthews
An individual recorded as a person with significant control. 6 outstanding charges on the register.
Who owns Celtic Manor →
TB Resort Operations Limited · 08180767Held by Tb Resort Holdings Uk Limited
A company recorded as a person with significant control. 2 outstanding charges on the register.
Who owns The Belfry →
Galgorm Manor Hotel Limited · NI027233Held by Eirmon Group Limited
A company recorded as a person with significant control. 5 outstanding charges on the register.
Who owns Galgorm →
Golf Recreation Scotland Limited · SC469689Held by Donald Trump Jnr
An individual recorded as a person with significant control.
Who owns Trump Turnberry →
Wentworth Club Limited · 00201357Held by Wentworth Estates Limited
A company recorded as a person with significant control.
Who owns Wentworth Club →
Windsor Holdings Limited · 01660972Held by Alexander Fraser Holdings Limited
A company recorded as a person with significant control. 1 outstanding charge on the register.
Who owns Foxhills →
JCB Golf and Country Club Limited · 09210461Held by J C Bamford Excavators Limited
A company recorded as a person with significant control.
Who owns JCB Golf and Country Club →
Walton Heath Golf Club Limited · 01021637No controller recorded
The register shows no person with significant control.
Who owns Walton Heath →
Centurion Golf PLC · 07935256Held by Mr James Scott Evans
An individual recorded as a person with significant control.
Who owns Centurion Club →
What does the full ledger show?
| Measure | Gleneagles | Celtic Manor | The Belfry | Galgorm | Trump Turnberry | Wentworth Club | Foxhills | JCB Golf and Country Club | Walton Heath | Centurion Club |
|---|---|---|---|---|---|---|---|---|---|---|
| Registered name | GLENEAGLES HOTELS LIMITED | THE CELTIC MANOR RESORT LIMITED | TB RESORT OPERATIONS LIMITED | GALGORM MANOR HOTEL LIMITED | GOLF RECREATION SCOTLAND LIMITED | WENTWORTH CLUB LIMITED | WINDSOR HOLDINGS LIMITED | JCB GOLF AND COUNTRY CLUB LIMITED | WALTON HEATH GOLF CLUB LIMITED | CENTURION GOLF PLC |
| Company number | SC097000 | 08428620 | 08180767 | NI027233 | SC469689 | 00201357 | 01660972 | 09210461 | 01021637 | 07935256 |
| Incorporated | 1986 | 2013 | 2012 | 1993 | 2014 | 1924 | 1982 | 2014 | 1971 | 2012 |
| Accounts filed | 2 September 2026 | 2 September 2026 | 1 September 2025 | 1 August 2026 | 14 October 2025 | 15 December 2025 | 16 December 2025 | 1 October 2025 | 2 January 2026 | 4 November 2025 |
| Turnover, prior year | £102m | £75m | £44m | £38m | £21m | £27m | £20m | £8m | £6m | £5m |
| Pre-tax profit, prior year | £10m | -£11m | £8m | £7m | £4m | £4m | £0.9m | £0.4m | £0.4m | £1k |
| Staff costs | £39m | £45m | £16m | £16m | £10m | £9m | £8m | £3m | £3m | £2m |
| Payroll share of turnover | 35.5% | 53.0% | 35.1% | 41.0% | 42.7% | 35.0% | 39.0% | 35.9% | 49.9% | 41.3% |
| Employees, prior year | 1,286 | 1,577 | 739 | 649 | 446 | 410 | 326 | 78 | 76 | 79 |
| Dividends paid | n/d | n/d | n/d | £2m | n/d | n/d | n/d | n/d | n/d | n/d |
| Charges outstanding | 8 | 6 | 2 | 5 | 0 | 0 | 1 | 0 | 0 | 0 |
A figure the filing does not disclose is shown as n/d; a zero in a filing is treated as not disclosed. Rounding: below £0.1m in thousands, £0.1m to £2m to one decimal place, above that to the nearest million.
Championship golf venues: common questions
Who is the biggest of Gleneagles, Celtic Manor, The Belfry, Galgorm, Trump Turnberry, Wentworth Club, Foxhills, JCB Golf and Country Club, Walton Heath or Centurion Club?
Gleneagles, with turnover of £111m in the year to March 2026.
Which makes the most profit?
Gleneagles: £16m pre-tax in the year to March 2026.
Which employs the most people?
Celtic Manor, with 1,660 employees in its latest accounts.
Gleneagles or Celtic Manor: which is bigger?
Gleneagles, with turnover of £111m against £85m at Celtic Manor on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Gleneagles or The Belfry: which is bigger?
Gleneagles, with turnover of £111m against £46m at The Belfry on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
Gleneagles or Galgorm: which is bigger?
Gleneagles, with turnover of £111m against £39m at Galgorm on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Gleneagles or Trump Turnberry: which is bigger?
Gleneagles, with turnover of £111m against £24m at Trump Turnberry on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Gleneagles or Wentworth Club: which is bigger?
Gleneagles, with turnover of £111m against £25m at Wentworth Club on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Gleneagles or Foxhills: which is bigger?
Gleneagles, with turnover of £111m against £22m at Foxhills on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Gleneagles or JCB Golf and Country Club: which is bigger?
Gleneagles, with turnover of £111m against £9m at JCB Golf and Country Club on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Gleneagles or Walton Heath: which is bigger?
Gleneagles, with turnover of £111m against £6m at Walton Heath on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Gleneagles or Centurion Club: which is bigger?
Gleneagles, with turnover of £111m against £6m at Centurion Club on their latest filings. On margin, Gleneagles keeps more of each £100 as pre-tax profit.
Celtic Manor or The Belfry: which is bigger?
Celtic Manor, with turnover of £85m against £46m at The Belfry on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
Celtic Manor or Galgorm: which is bigger?
Celtic Manor, with turnover of £85m against £39m at Galgorm on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Celtic Manor or Trump Turnberry: which is bigger?
Celtic Manor, with turnover of £85m against £24m at Trump Turnberry on their latest filings. On margin, Celtic Manor keeps more of each £100 as pre-tax profit.
Celtic Manor or Wentworth Club: which is bigger?
Celtic Manor, with turnover of £85m against £25m at Wentworth Club on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Celtic Manor or Foxhills: which is bigger?
Celtic Manor, with turnover of £85m against £22m at Foxhills on their latest filings. On margin, Foxhills keeps more of each £100 as pre-tax profit.
Celtic Manor or JCB Golf and Country Club: which is bigger?
Celtic Manor, with turnover of £85m against £9m at JCB Golf and Country Club on their latest filings. On margin, JCB Golf and Country Club keeps more of each £100 as pre-tax profit.
Celtic Manor or Walton Heath: which is bigger?
Celtic Manor, with turnover of £85m against £6m at Walton Heath on their latest filings. On margin, Walton Heath keeps more of each £100 as pre-tax profit.
Celtic Manor or Centurion Club: which is bigger?
Celtic Manor, with turnover of £85m against £6m at Centurion Club on their latest filings. On margin, Centurion Club keeps more of each £100 as pre-tax profit.
The Belfry or Galgorm: which is bigger?
The Belfry, with turnover of £46m against £39m at Galgorm on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
The Belfry or Trump Turnberry: which is bigger?
The Belfry, with turnover of £46m against £24m at Trump Turnberry on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
The Belfry or Wentworth Club: which is bigger?
The Belfry, with turnover of £46m against £25m at Wentworth Club on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
The Belfry or Foxhills: which is bigger?
The Belfry, with turnover of £46m against £22m at Foxhills on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
The Belfry or JCB Golf and Country Club: which is bigger?
The Belfry, with turnover of £46m against £9m at JCB Golf and Country Club on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
The Belfry or Walton Heath: which is bigger?
The Belfry, with turnover of £46m against £6m at Walton Heath on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
The Belfry or Centurion Club: which is bigger?
The Belfry, with turnover of £46m against £6m at Centurion Club on their latest filings. On margin, The Belfry keeps more of each £100 as pre-tax profit.
Galgorm or Trump Turnberry: which is bigger?
Galgorm, with turnover of £39m against £24m at Trump Turnberry on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Galgorm or Wentworth Club: which is bigger?
Galgorm, with turnover of £39m against £25m at Wentworth Club on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Galgorm or Foxhills: which is bigger?
Galgorm, with turnover of £39m against £22m at Foxhills on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Galgorm or JCB Golf and Country Club: which is bigger?
Galgorm, with turnover of £39m against £9m at JCB Golf and Country Club on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Galgorm or Walton Heath: which is bigger?
Galgorm, with turnover of £39m against £6m at Walton Heath on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Galgorm or Centurion Club: which is bigger?
Galgorm, with turnover of £39m against £6m at Centurion Club on their latest filings. On margin, Galgorm keeps more of each £100 as pre-tax profit.
Trump Turnberry or Wentworth Club: which is bigger?
Wentworth Club, with turnover of £25m against £24m at Trump Turnberry on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Trump Turnberry or Foxhills: which is bigger?
Trump Turnberry, with turnover of £24m against £22m at Foxhills on their latest filings. On margin, Foxhills keeps more of each £100 as pre-tax profit.
Trump Turnberry or JCB Golf and Country Club: which is bigger?
Trump Turnberry, with turnover of £24m against £9m at JCB Golf and Country Club on their latest filings. On margin, JCB Golf and Country Club keeps more of each £100 as pre-tax profit.
Trump Turnberry or Walton Heath: which is bigger?
Trump Turnberry, with turnover of £24m against £6m at Walton Heath on their latest filings. On margin, Walton Heath keeps more of each £100 as pre-tax profit.
Trump Turnberry or Centurion Club: which is bigger?
Trump Turnberry, with turnover of £24m against £6m at Centurion Club on their latest filings. On margin, Centurion Club keeps more of each £100 as pre-tax profit.
Wentworth Club or Foxhills: which is bigger?
Wentworth Club, with turnover of £25m against £22m at Foxhills on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Wentworth Club or JCB Golf and Country Club: which is bigger?
Wentworth Club, with turnover of £25m against £9m at JCB Golf and Country Club on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Wentworth Club or Walton Heath: which is bigger?
Wentworth Club, with turnover of £25m against £6m at Walton Heath on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Wentworth Club or Centurion Club: which is bigger?
Wentworth Club, with turnover of £25m against £6m at Centurion Club on their latest filings. On margin, Wentworth Club keeps more of each £100 as pre-tax profit.
Foxhills or JCB Golf and Country Club: which is bigger?
Foxhills, with turnover of £22m against £9m at JCB Golf and Country Club on their latest filings. On margin, Foxhills keeps more of each £100 as pre-tax profit.
Foxhills or Walton Heath: which is bigger?
Foxhills, with turnover of £22m against £6m at Walton Heath on their latest filings. On margin, Walton Heath keeps more of each £100 as pre-tax profit.
Foxhills or Centurion Club: which is bigger?
Foxhills, with turnover of £22m against £6m at Centurion Club on their latest filings. On margin, Centurion Club keeps more of each £100 as pre-tax profit.
JCB Golf and Country Club or Walton Heath: which is bigger?
JCB Golf and Country Club, with turnover of £9m against £6m at Walton Heath on their latest filings. On margin, Walton Heath keeps more of each £100 as pre-tax profit.
JCB Golf and Country Club or Centurion Club: which is bigger?
JCB Golf and Country Club, with turnover of £9m against £6m at Centurion Club on their latest filings. On margin, Centurion Club keeps more of each £100 as pre-tax profit.
Walton Heath or Centurion Club: which is bigger?
Walton Heath, with turnover of £6m against £6m at Centurion Club on their latest filings. On margin, Walton Heath keeps more of each £100 as pre-tax profit.
Where do these figures come from?
Each company's latest accounts filed at Companies House. Each links to its full Spark Intel profile, which names the filing it comes from.
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