Gleneagles has reported flat before-tax profit for its financial year to the end of June 2012, due to costs related to preparations for the Ryder Cup in 2014 .

The golf and spa resort in Perthshire, Scotland said room sales were level with the previous year but an increase in turnover was mainly attributable to improved revenues for leisure activities, restaurants and bars.

Gleneagles includes three championship golf courses, a 232-room hotel and luxury ESPA spa.

Its spa facilities include a crystal steamroom, hot sauna cabin, ice rub, Arctic mist shower, vitality pool, relaxation rooms and courtyard garden.

Turnover at the resort increased 3 per cent to £36.7m, while pre-tax profit was flat at £591,000.

Preparations for next year's Ryder Cup, to be held in September, include £405,000 in changes to the PGA Centenary Course and improved drainage on the greens.

Gleneagles financial director David Kemp said the resort is currently experiencing a small upswing in business volumes and the proportion of business from outside the UK had increased by 4 per cent.

Leading up to the Ryder Cup there will be further improvements to the resort's golf courses, a £4.5m refurbishment to the club leisure pool facilities and ongoing room refurbishments.