IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 1.10.23 30.9.24 30.9.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1864152023-09-30SC1864152024-09-30SC1864152023-10-012024-09-30SC1864152022-09-30SC1864152022-10-012023-09-30SC1864152023-09-30SC186415ns0:CharitableCompanyLimitedByGuarantee2023-10-012024-09-30SC186415ns15:PoundSterling2023-10-012024-09-30SC186415ns11:FRS1022023-10-012024-09-30SC186415ns11:IndependentExaminationCharity2023-10-012024-09-30SC186415ns11:SmallCompaniesRegimeForAccounts2023-10-012024-09-30SC186415ns11:FullAccounts2023-10-012024-09-30SC186415ns11:CharitiesSORP2023-10-012024-09-30SC186415ns16:EnglandWales2023-10-012024-09-30SC186415ns11:RegisteredOffice2023-10-012024-09-30SC186415ns0:Trustee32023-10-012024-09-30SC186415ns0:Trustee12023-10-012024-09-30SC186415ns0:Trustee42023-10-012024-09-30SC186415ns0:Trustee22023-10-012024-09-30SC186415ns0:Trustee52023-10-012024-09-30SC186415ns11:CompanySecretary12023-10-012024-09-30SC186415ns0:Activity82023-10-012024-09-30SC186415ns0:Activity82022-10-012023-09-30SC186415ns10:WithinOneYear2024-09-30SC186415ns10:WithinOneYear2023-09-30SC186415ns0:TotalUnrestrictedFunds2024-09-30SC18641522023-10-012024-09-30SC18641532023-10-012024-09-30
REGISTERED COMPANY NUMBER: SC186415 (Scotland)
REGISTERED CHARITY NUMBER: SC044895














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Loch Lomond Highland Games Limited

Loch Lomond Highland Games Limited






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 8

Loch Lomond Highland Games Limited (Registered number: SC186415)

Report of the Trustees
for the Year Ended 30 September 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Principal Activity
The principal activity of the company is that of establishing, maintaining and conducting a one-day Highland Gathering.

Significant activities
The 2024 event was unable to go ahead due to the lack of financial support from West Dunbartonshire Council.

FUTURE PLANS
The trustees continue to explore all possible options for operating the event again in the future. However, the difficult financial climate makes the likelihood uncertain.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC186415 (Scotland)

Registered Charity number
SC044895

Registered office
c/o Stirling & Gilmour
24 Gilmour Street
Alexandria
Dunbartonshire
G83 0DB

Trustees
D J Hume
C MacPhee
J Wagner
H M Stewart (appointed 7.6.2024)
K P Conaghan (appointed 7.6.2024)

Company Secretary
K F Scott

Independent Examiner
Jennifer Irvine
Bell Barr & Company
2 Stewart Street
Milngavie
Glasgow
G62 6BW


Loch Lomond Highland Games Limited (Registered number: SC186415)

Report of the Trustees
for the Year Ended 30 September 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Solicitors
Stirling & Gilmour
24 Gilmour Street
Alexandria
G83 0DB

Bankers
Royal Bank of Scotland
37 High Street
Dumbarton
G82 1LX

Approved by order of the board of trustees on 11 April 2025 and signed on its behalf by:





H M Stewart - Trustee

Independent Examiner's Report to the Trustees of
Loch Lomond Highland Games Limited

I report on the accounts for the year ended 30 September 2024 set out on pages four to eight.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Jennifer Irvine
The Institute of Chartered Accountants of Scotland

Bell Barr & Company
2 Stewart Street
Milngavie
Glasgow
G62 6BW

Date: .............................................

Loch Lomond Highland Games Limited

Statement of Financial Activities
for the Year Ended 30 September 2024

30.9.24 30.9.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Operation of Highland Games 200 15,866

Other income - 343
Total 200 16,209

EXPENDITURE ON
Charitable activities
Operation of Highland Games 1,324 17,206

NET INCOME/(EXPENDITURE) (1,124 ) (997 )


RECONCILIATION OF FUNDS
Total funds brought forward 5,119 6,116

TOTAL FUNDS CARRIED FORWARD 3,995 5,119

Loch Lomond Highland Games Limited (Registered number: SC186415)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 4,652 5,696

CREDITORS
Amounts falling due within one year 3 (657 ) (577 )

NET CURRENT ASSETS 3,995 5,119

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,995

5,119

NET ASSETS 3,995 5,119
FUNDS 4
Unrestricted funds 3,995 5,119
TOTAL FUNDS 3,995 5,119

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable company as at the end of each financial year and of its surplus or deficit 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 charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 11 April 2025 and were signed on its behalf by:





C MacPhee - Trustee

Loch Lomond Highland Games Limited

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The trustees have reviewed the charity's operating costs for the next twelve months and the sources of funds available, and believe that the charity has adequate resources to be able to continue for the foreseeable future. The trustees therefore adopt the going concern basis of preparation.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.


Loch Lomond Highland Games Limited

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Accrued expenses 657 577

4. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 5,119 (1,124 ) 3,995

TOTAL FUNDS 5,119 (1,124 ) 3,995

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 200 (1,324 ) (1,124 )

TOTAL FUNDS 200 (1,324 ) (1,124 )


Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 6,116 (997 ) 5,119

TOTAL FUNDS 6,116 (997 ) 5,119

Loch Lomond Highland Games Limited

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 16,209 (17,206 ) (997 )

TOTAL FUNDS 16,209 (17,206 ) (997 )

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.

6. SHARE CAPITAL

The company is limited by guarantee and has no issued share capital.

Each member of the company undertakes to contribute up to a maximum of £1 to the assets of the company in the event of it being wound up while he or she is a member, or within one year afterwards, for payment of the debts and liabilities of the company contracted before he or she ceases to be a member and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories.