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REGISTERED NUMBER: SC265151 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Table Tennis Scotland

Table Tennis Scotland (Registered number: SC265151)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Table Tennis Scotland (Registered number: SC265151)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 4 861 1,959

CURRENT ASSETS
Debtors 5 13,391 6,801
Cash at bank 139,649 127,206
153,040 134,007
CREDITORS
Amounts falling due within one year 6 (20,359 ) (17,536 )
NET CURRENT ASSETS 132,681 116,471
TOTAL ASSETS LESS CURRENT
LIABILITIES

133,542

118,430

RESERVES
Income and expenditure account 133,542 118,430
133,542 118,430

Table Tennis Scotland (Registered number: SC265151)

Balance Sheet - continued
31 March 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 company.

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 Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





Mr A Wilson - Director


Table Tennis Scotland (Registered number: SC265151)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Table Tennis Scotland is a private company, limited by guarantee, domiciled in Scotland, registration number SC265151. The registered office is Algo Business Centre, Glenearn Road, Perth, PH2 0NJ.

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.

Income
The income of the company consists of affiliation fees, competition fees, coaching income and other income. Income is recognised at the point when the service is complete.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Table Tennis Scotland (Registered number: SC265151)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 9,248
DEPRECIATION
At 1 April 2024 7,289
Charge for year 1,098
At 31 March 2025 8,387
NET BOOK VALUE
At 31 March 2025 861
At 31 March 2024 1,959

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 1,865 3,527
Other debtors 11,526 3,274
13,391 6,801

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 8,965 1,671
Taxation and social security 4,314 4,278
Other creditors 7,080 11,587
20,359 17,536

7. STATUS OF COMPANY

The company is limited by guarantee and does not have share capital. The liability of each member is limited to £1 in the event of the company being wound up.