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Company Registration No. SC690334 (Scotland)
YPO & YPO Gold Scotland Ltd Unaudited accounts for the year ended 30 June 2024
YPO & YPO Gold Scotland Ltd Unaudited accounts Contents
Page
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YPO & YPO Gold Scotland Ltd Company Information for the year ended 30 June 2024
Directors
John Bayne Scott Cairns Andrew Donaldson Colin Rowley
Company Number
SC690334 (Scotland)
Registered Office
160 West George Street Glasgow G2 2HG
Accountants
Rosebery Accountants & Business Advisors 23 Melville Street Edinburgh EH3 7PE
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YPO & YPO Gold Scotland Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
5,090 
7,046 
Cash at bank and in hand
138,620 
127,261 
143,710 
134,307 
Creditors: amounts falling due within one year
(1,802)
(9,654)
Net current assets
141,908 
124,653 
Net assets
141,908 
124,653 
Reserves
Profit and loss account
141,908 
124,653 
Members' funds
141,908 
124,653 
For the year ending 30 June 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by
John Bayne Director Company Registration No. SC690334
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YPO & YPO Gold Scotland Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
YPO & YPO Gold Scotland Ltd is a private company, limited by guarantee, registered in Scotland, registration number SC690334. The registered office is 160 West George Street, Glasgow, G2 2HG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of subscription income and services provided to members.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
997 
495 
Accrued income and prepayments
1,622 
1,352 
Other debtors
2,471 
5,199 
5,090 
7,046 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
221 
284 
Trade creditors
- 
570 
Taxes and social security
1,580 
8,388 
Accruals
1 
412 
1,802 
9,654 
6
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.
7
Average number of employees
During the year the average number of employees was 4 (2023: 10).
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