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REGISTERED NUMBER: SC199115 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Scotplay & Sports Ltd.

Scotplay & Sports Ltd. (Registered number: SC199115)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scotplay & Sports Ltd.

Company Information
for the Year Ended 31 July 2024







DIRECTOR: R Henaghan





REGISTERED OFFICE: 79 Dykehead Street
Queenslie Industrial Estate
Glasgow
G33 4AQ





REGISTERED NUMBER: SC199115 (Scotland)





ACCOUNTANTS: Graham & Co. (Accountants) Limited
76 Dumbarton Road
Clydebank
Glasgow
G81 1UG

Scotplay & Sports Ltd. (Registered number: SC199115)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 80,954 41,479

CURRENT ASSETS
Stock & Work in progress 26,969 28,513
Debtors 5 652,576 547,516
Cash at bank and in hand 100 110,554
679,645 686,583
CREDITORS
Amounts falling due within one year 6 512,834 496,832
NET CURRENT ASSETS 166,811 189,751
TOTAL ASSETS LESS CURRENT
LIABILITIES

247,765

231,230

CREDITORS
Amounts falling due after more than one year 7 (52,571 ) (38,924 )

PROVISIONS FOR LIABILITIES (7,555 ) (9,930 )
NET ASSETS 187,639 182,376

CAPITAL AND RESERVES
Called up share capital 60 60
Capital redemption reserve 40 40
Retained earnings 187,539 182,276
SHAREHOLDERS' FUNDS 187,639 182,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Scotplay & Sports Ltd. (Registered number: SC199115)

Balance Sheet - continued
31 July 2024


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 director and authorised for issue on 30 January 2025 and were signed by:





R Henaghan - Director


Scotplay & Sports Ltd. (Registered number: SC199115)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Scotplay & Sports Ltd. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stock & work in progress to their present location and condition.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2023 - 5 ) .

Scotplay & Sports Ltd. (Registered number: SC199115)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 4,647 6,591 10,002
Additions - - -
Disposals - - -
At 31 July 2024 4,647 6,591 10,002
DEPRECIATION
At 1 August 2023 4,647 6,270 9,358
Charge for year - 80 161
Eliminated on disposal - - -
At 31 July 2024 4,647 6,350 9,519
NET BOOK VALUE
At 31 July 2024 - 241 483
At 31 July 2023 - 321 644

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 75,971 25,474 122,685
Additions 53,974 - 53,974
Disposals (14,001 ) - (14,001 )
At 31 July 2024 115,944 25,474 162,658
DEPRECIATION
At 1 August 2023 37,791 23,140 81,206
Charge for year 10,631 1,066 11,938
Eliminated on disposal (11,440 ) - (11,440 )
At 31 July 2024 36,982 24,206 81,704
NET BOOK VALUE
At 31 July 2024 78,962 1,268 80,954
At 31 July 2023 38,180 2,334 41,479

Scotplay & Sports Ltd. (Registered number: SC199115)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2023 63,806
Additions 53,974
Transfer to ownership (1,837 )
At 31 July 2024 115,943
DEPRECIATION
At 1 August 2023 31,327
Charge for year 9,870
Transfer to ownership (4,215 )
At 31 July 2024 36,982
NET BOOK VALUE
At 31 July 2024 78,961
At 31 July 2023 32,479

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 436,356 351,205
Amounts owed by group undertakings 215,909 196,000
Other debtors 311 311
652,576 547,516

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 12,941 8,333
Hire purchase contracts 22,010 12,408
Trade creditors 341,836 373,686
Taxation and social security 134,495 97,271
Other creditors 1,552 5,134
512,834 496,832

Scotplay & Sports Ltd. (Registered number: SC199115)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 9,790 21,346
Hire purchase contracts 42,781 17,578
52,571 38,924

8. RELATED PARTY DISCLOSURES

Debtors incudes £215,909 due by the Group holding company.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Scotplay Group Ltd.