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SCOTTISH GAMEKEEPERS ASSOCIATION

Registered Number
SC386843
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

SCOTTISH GAMEKEEPERS ASSOCIATION
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

A S Hogg
P Fraser
Mrs C A Anderson

Registered Address

Inveralmond Business Centre
6 Auld Bond Road
Perth
PH1 3FX

Registered Number

SC386843 (Scotland)
SCOTTISH GAMEKEEPERS ASSOCIATION
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,1934,977
4,1934,977
Current assets
Stocks417,07616,850
Debtors56,69113,548
Cash at bank and on hand112,654135,629
136,421166,027
Creditors amounts falling due within one year6(21,310)(24,210)
Net current assets (liabilities)115,111141,817
Total assets less current liabilities119,304146,794
Net assets119,304146,794
Capital and reserves
Other reserves147,653147,653
Profit and loss account(28,349)(859)
Reserves119,304146,794
The financial statements were approved and authorised for issue by the Board of Directors on 18 April 2024, and are signed on its behalf by:
A S Hogg
Director
Registered Company No. SC386843
SCOTTISH GAMEKEEPERS ASSOCIATION
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings6.67
Office Equipment6.67
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 2332,0008,97535,91276,887
Additions-349305654
Disposals-(1,549)(2,008)(3,557)
At 31 December 2332,0007,77534,20973,984
Depreciation and impairment
At 01 January 2332,0008,84931,06171,910
Charge for year-281,4111,439
On disposals-(1,549)(2,009)(3,558)
At 31 December 2332,0007,32830,46369,791
Net book value
At 31 December 23-4473,7464,193
At 31 December 22-1264,8514,977
4.Stocks

2023

2022

££
Other stocks17,07616,850
Total17,07616,850
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,99310,538
Other debtors3,6983,010
Total6,69113,548
6.Creditors: amounts due within one year

2023

2022

££
Taxation and social security5610
Other creditors21,25424,200
Total21,31024,210