Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312023-11-01falseNo description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC508143 2023-11-01 2024-10-31 SC508143 2022-11-01 2023-10-31 SC508143 2024-10-31 SC508143 2023-10-31 SC508143 c:CompanySecretary1 2023-11-01 2024-10-31 SC508143 c:Director3 2023-11-01 2024-10-31 SC508143 c:Director4 2023-11-01 2024-10-31 SC508143 c:Director6 2023-11-01 2024-10-31 SC508143 c:Director7 2023-11-01 2024-10-31 SC508143 c:Director7 2024-10-31 SC508143 c:RegisteredOffice 2023-11-01 2024-10-31 SC508143 d:PlantMachinery 2023-11-01 2024-10-31 SC508143 d:PlantMachinery 2024-10-31 SC508143 d:PlantMachinery 2023-10-31 SC508143 d:CurrentFinancialInstruments 2024-10-31 SC508143 d:CurrentFinancialInstruments 2023-10-31 SC508143 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC508143 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC508143 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC508143 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC508143 c:FRS102 2023-11-01 2024-10-31 SC508143 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC508143 c:FullAccounts 2023-11-01 2024-10-31 SC508143 c:CompanyLimitedByGuarantee 2023-11-01 2024-10-31 SC508143 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Registered number: SC508143










ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY
(A company limited by guarantee)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY
 
(A company limited by guarantee)
 

COMPANY INFORMATION


DIRECTORS
Lewis Knox 
Stuart Brown Knox 
Peter Mitchell 
Deborah Dawn Kidd (appointed 14 August 2024)




COMPANY SECRETARY
Gail Robertson



REGISTERED NUMBER
SC508143



REGISTERED OFFICE
Bordeaux House
31 Kinoull Street

Perth

Perthshire

PH1 5EN




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY
 
(A company limited by guarantee)
REGISTERED NUMBER: SC508143

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
1
1

  
1
1

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
350
1,200

Cash at bank and in hand
  
26,351
21,226

  
26,701
22,426

Creditors: amounts falling due within one year
 6 
(11,311)
(11,511)

NET CURRENT ASSETS
  
 
 
15,390
 
 
10,915

TOTAL ASSETS LESS CURRENT LIABILITIES
  
15,391
10,916

  

NET ASSETS
  
15,391
10,916


CAPITAL AND RESERVES
  

Profit and loss account
  
15,391
10,916

  
15,391
10,916


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 24 February 2025.




Peter Mitchell
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


GENERAL INFORMATION

Alyth & District Agricultural Show Society is a private limited company, limited by guarantee, incorporated in Scotland with registration number SC508143.  The registered office is Bordeaux House, 31 Kinoull Street, Perth, PH1 5EN.
 The company's functional and presentational currency is GBP.

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.

 
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

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 2

 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.ACCOUNTING POLICIES (CONTINUED)


2.3
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:.

Depreciation is provided on the following basis:

Plant and machinery
-
20% straight line

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 (2023 - 4).

Page 3

 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST OR VALUATION


At 1 November 2023
2,229



At 31 October 2024

2,229



DEPRECIATION


At 1 November 2023
2,228



At 31 October 2024

2,228



NET BOOK VALUE



At 31 October 2024
1



At 31 October 2023
1


5.


DEBTORS

2024
2023
£
£


Other debtors
350
1,200

350
1,200



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Amounts owed to other participating interests
8,222
8,222

Other creditors
1,034
1,829

Accruals and deferred income
2,055
1,460

11,311
11,511


Page 4

 
ALYTH & DISTRICT AGRICULTURAL SHOW SOCIETY

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


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