Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity44falsefalse SC304595 2022-12-01 2023-11-30 SC304595 2021-12-01 2022-11-30 SC304595 2023-11-30 SC304595 2022-11-30 SC304595 c:CompanySecretary1 2022-12-01 2023-11-30 SC304595 c:Director1 2022-12-01 2023-11-30 SC304595 c:Director3 2022-12-01 2023-11-30 SC304595 c:Director4 2022-12-01 2023-11-30 SC304595 c:Director5 2022-12-01 2023-11-30 SC304595 c:Director5 2023-11-30 SC304595 c:Director6 2022-12-01 2023-11-30 SC304595 c:Director6 2023-11-30 SC304595 c:RegisteredOffice 2022-12-01 2023-11-30 SC304595 d:PlantMachinery 2022-12-01 2023-11-30 SC304595 d:PlantMachinery 2023-11-30 SC304595 d:PlantMachinery 2022-11-30 SC304595 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC304595 d:CurrentFinancialInstruments 2023-11-30 SC304595 d:CurrentFinancialInstruments 2022-11-30 SC304595 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC304595 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC304595 d:OtherMiscellaneousReserve 2023-11-30 SC304595 d:OtherMiscellaneousReserve 2022-11-30 SC304595 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC304595 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC304595 c:FRS102 2022-12-01 2023-11-30 SC304595 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC304595 c:FullAccounts 2022-12-01 2023-11-30 SC304595 c:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 SC304595 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure
Registered number: SC304595










SCOTTISH TRACTOR PULLERS CLUB
(A company limited by guarantee)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
SCOTTISH TRACTOR PULLERS CLUB
 
(A company limited by guarantee)
 

COMPANY INFORMATION


DIRECTORS
A M R Rearie 
J A Wilson 
M W Ross 
D R Gall (resigned 21 January 2024)
C A L Knight (appointed 21 January 2024)




COMPANY SECRETARY
Sarah Anne Shorrock



REGISTERED NUMBER
SC304595



REGISTERED OFFICE
Lorrimar House
St. Cyrus

Montrose

Montrose





 
SCOTTISH TRACTOR PULLERS CLUB
 
(A company limited by guarantee)
REGISTERED NUMBER: SC304595

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,381
931

  
1,381
931

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
-
1,079

Cash at bank and in hand
  
33,307
35,327

  
33,307
36,406

Creditors: amounts falling due within one year
 6 
(2,090)
(9,625)

NET CURRENT ASSETS
  
 
 
31,217
 
 
26,781

TOTAL ASSETS LESS CURRENT LIABILITIES
  
32,598
27,712

  

NET ASSETS
  
32,598
27,712


CAPITAL AND RESERVES
  

Other reserves
  
22,121
22,121

Profit and loss account
  
10,477
5,591

  
32,598
27,712


Page 1

 
SCOTTISH TRACTOR PULLERS CLUB
 
(A company limited by guarantee)
REGISTERED NUMBER: SC304595

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2024.




M W Ross
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
SCOTTISH TRACTOR PULLERS CLUB

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


GENERAL INFORMATION

Scottish Tractors Puller Club is a company, limited by guarantee and incorporated in Scotland.  The company number is SC304595.  The registered office is Karonna Cottage, 4 William Street, Forfar DD8 2HU.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
SCOTTISH TRACTOR PULLERS CLUB

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)


2.4
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


TANGIBLE FIXED ASSETS





Plant & machinery

£



COST OR VALUATION


At 1 December 2022
8,634


Additions
800



At 30 November 2023

9,434



DEPRECIATION


At 1 December 2022
7,703


Charge for the year on owned assets
350



At 30 November 2023

8,053



NET BOOK VALUE



At 30 November 2023
1,381



At 30 November 2022
931

Page 4

 
SCOTTISH TRACTOR PULLERS CLUB

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


DEBTORS

2023
2022
£
£


Prepayments and accrued income
-
1,079

-
1,079



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
1,050
8,058

Other taxation and social security
1,040
1,145

Accruals and deferred income
-
422

2,090
9,625




7.


COMPANY STATUS

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.


Page 5