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Registered number: SC230038
Equiworld Club Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC230038
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,328 2,386
4,328 2,386
CURRENT ASSETS
Stocks 6 75,882 63,732
Debtors 7 29,800 20,343
Cash at bank and in hand 16,544 22,670
122,226 106,745
Creditors: Amounts Falling Due Within One Year 8 (153,687 ) (151,783 )
NET CURRENT ASSETS (LIABILITIES) (31,461 ) (45,038 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,133 ) (42,652 )
NET LIABILITIES (27,133 ) (42,652 )
Income and Expenditure Account (27,133 ) (42,652 )
MEMBERS' FUNDS (27,133) (42,652)
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For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Miss Caroline Martin
Director
2 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Equiworld Club Limited is a private company, limited by guarantee, incorporated in Scotland, registered number SC230038 . The registered office is Hayfield Equestrian Centre, Hazelhead, Aberdeen, AB15 8BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
2.2. Going Concern Disclosure
The club have made a surplus this year after returning to normal following the previous years where restrictions required activies to be reduced and adapted.
The riding club continue to meet their liabilities as they fall due and the directors expect to continue to do so. The club continues to be supported by loan notes which the holder has confirmed will not be drawn during this period. The accounts have therefore been prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income and expenditure account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% straight line
Plant & Machinery 20% straight line
Motor Vehicles 20% straight line
Computer Equipment 20% straight line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit and loss.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors and loans, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme. Differences between contributions payable in the year and contributions actually paid are shown as either other debtors or other creditors.
2.9. Government Grant
Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
2.10. Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and that obligation can be estimated reliably.

Provisions are measured as the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 15 (2022: 11)
15 11
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 20,974
As at 30 June 2023 20,974
Amortisation
As at 1 July 2022 20,974
As at 30 June 2023 20,974
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 July 2022 4,044 18,949 22,993
Additions - 4,218 4,218
As at 30 June 2023 4,044 23,167 27,211
Depreciation
As at 1 July 2022 3,637 16,970 20,607
Provided during the period 407 1,869 2,276
As at 30 June 2023 4,044 18,839 22,883
Net Book Value
As at 30 June 2023 - 4,328 4,328
As at 1 July 2022 407 1,979 2,386
6. Stocks
2023 2022
£ £
Finished goods 75,882 63,732
75,882 63,732
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 29,800 20,343
29,800 20,343
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,237 2,371
Other creditors 142,331 148,604
Taxation and social security 1,119 808
153,687 151,783
9. Related Party Transactions
At the year end loan notes are repayable to a director totalling £137,816 (2022 - £144,066), during the year repayments were made totalling £6,250. The loan notes were issued in 2003 and are repayable in equal instalments over 15 years. The loan notes are unsecured and interest free.
10. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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