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REGISTERED NUMBER: SC019097 (Scotland)







Unaudited Financial Statements

For The Year Ended 30th June 2023

for

Edinburgh Sports Club Limited

Edinburgh Sports Club Limited (Registered number: SC019097)






Contents of the Financial Statements
For The Year Ended 30th June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

Edinburgh Sports Club Limited

Company Information
For The Year Ended 30th June 2023







DIRECTORS: A Forrest
J McIvor
S Rowson
R Richmond
D Creasey
R Binns





SECRETARY: S Rowson





REGISTERED OFFICE: 7 Belford Place
Edinburgh
EH4 3DH





REGISTERED NUMBER: SC019097 (Scotland)





ACCOUNTANTS: J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Edinburgh Sports Club Limited (Registered number: SC019097)

Balance Sheet
30th June 2023

2023 2022
Notes £ £
FIXED ASSETS
Tangible assets 4 591,808 627,482

CURRENT ASSETS
Stocks 25,117 22,192
Debtors 5 5,445 16,321
Cash at bank and in hand 205,684 123,031
236,246 161,544
CREDITORS
Amounts falling due within one year 6 (152,388 ) (181,611 )
NET CURRENT ASSETS/(LIABILITIES) 83,858 (20,067 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

675,666

607,415

CREDITORS
Amounts falling due after more than one
year

7

(136,312

)

(163,177

)
NET ASSETS 539,354 444,238

CAPITAL AND RESERVES
Called up share capital 56 56
Retained earnings 539,298 444,182
SHAREHOLDERS' FUNDS 539,354 444,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Edinburgh Sports Club Limited (Registered number: SC019097)

Balance Sheet - continued
30th June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd December 2023 and were signed on its behalf by:





A Forrest - Director


Edinburgh Sports Club Limited (Registered number: SC019097)

Notes to the Financial Statements
For The Year Ended 30th June 2023

1. STATUTORY INFORMATION

Edinburgh Sports Club Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20-33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 13 ) .

Edinburgh Sports Club Limited (Registered number: SC019097)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1st July 2022 893,461 183,745 1,077,206
Additions - 353 353
At 30th June 2023 893,461 184,098 1,077,559
DEPRECIATION
At 1st July 2022 302,206 147,518 449,724
Charge for year 27,391 8,636 36,027
At 30th June 2023 329,597 156,154 485,751
NET BOOK VALUE
At 30th June 2023 563,864 27,944 591,808
At 30th June 2022 591,255 36,227 627,482

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 2,700 8,486
Other debtors 2,745 7,835
5,445 16,321

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 10,648 10,644
Trade creditors 18,601 38,269
Taxation and social security 7,185 10,765
Other creditors 115,954 121,933
152,388 181,611

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 25,807 35,422
Other creditors 110,505 127,755
136,312 163,177

Edinburgh Sports Club Limited

Report of the Accountants to the Directors of
Edinburgh Sports Club Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th June 2023 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP


3rd December 2023