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Company Registration Number  SC390910



















CRICKET SCOTLAND COUNCIL LIMITED
FINANCIAL STATEMENTS
 31 DECEMBER 2024













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CRICKET SCOTLAND COUNCIL LIMITED
REGISTERED NUMBER: SC390910

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023 unaudited
Note
£
£

Fixed assets
  

Tangible assets
 6 
9,486
-

Investments
 7 
33,000
33,000

  
42,486
33,000

Current assets
  

Debtors: amounts falling due within one year
 8 
514,226
-

  
514,226
-

Creditors: amounts falling due within one year
 9 
(575,429)
-

Net current (liabilities)/assets
  
 
 
(61,203)
 
 
-

Total assets less current liabilities
  
(18,717)
33,000

  

Net (liabilities)/assets
  
(18,717)
33,000


Capital and reserves
  

Profit and loss account
  
(18,717)
33,000

  
(18,717)
33,000


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 comprehensive income 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 by: 




................................................
Patricia Bey
Director

Date: 31 July 2025

The notes on pages 2 to 9 form part of these financial statements.

Page 1

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

1.


General information

Cricket Scotland Council Limited is a private company limited by guarantee incorporated in the United Kingdom. The company trades from its registered office address at National Cricket Academy, MES Sport Centre, Ravelston, Edinburgh, Midlothian, EH4 3NT.
The financial statements are presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates.

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.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Directors have considered budgets and cashflow projections covering at least 12 months from the date of issue of these financial statements and the recommendations from a governance review issued in 2023 in considering the appropriateness of preparing the financial statements on a going concern basis.
As a result of recommendations from a governance review carried out in 2023 the decision was taken to transfer the trade and assets of Cricket Scotland Limited to the Cricket Scotland Council Limited. The transfer is directed towards providing one clear governing body for Scottish Cricket to help drive the sport forward.
A vote of the membership of the parent organisation, this being the clubs affiliated to Cricket Scotland Council Limited, was undertaken and passed in February 2024. This approved the transfer of the trade and assets of Cricket Scotland Limited to Cricket Scotland Council Limited. The formal asset transfer was undertaken in September 2024.
Post year end the bank accounts of Cricket Scotland Limited will be assigned to Cricket Scotland Council Limited and as part of this transfer the intercompany receivable owed by Cricket Scotland Limited to Cricket Scotland Council Limited will be cleared. This will significantly improve the cash position of Cricket Scotland Council Limited.
Taking into account the above and the aforementioned budgets and cashflow projections covering at least 12 months from the date of issue of these financial statements, the directors consider it appropriate to prepare the financial statements on a going concern basis.       

Page 2

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue grants are credited to the income and expenditure account in the same period as the related expenses.
The majority of funds received are from the International Cricket Council and SportScotland.
Sponsorship income and broadcasting rights are recognised in line with the agreements in place.
Ticket sales are recognised on the date the matches take place.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

2.Accounting policies (continued)

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.9

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.10

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
33%

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.

Page 4

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

2.Accounting policies (continued)

 
2.11

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.12

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 27 (2023 - 0).


4.


Business Combinations

On the 10 September 2024 a transfer of trade and assets was enacted from Cricket Scotland Limited to Cricket Scotland Council Limited. The identifiable assets and liabilities acquired by Cricket Scotland Council on this date were;
Tangible Fixed Assets - £15,036
Debtors - £688,214
Current Liabilities - (£1,099,254)
Deferred Taxation - £529
Total identifiable net liabilities - (£395,475)
All assets and liabilities were transfered at their book values, which the Directors consider to be equal to the fair value. The hive up of trade and assets was effected through an intercompany transaction, whereby Cricket Scotland Council Limited assumed the net liabilities of Cricket Scotland Limited in exchange for an intercompany receivable. 

Page 5

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

5.


Intangible assets




Computer software

£



Cost


At 1 January 2024
5,250



At 31 December 2024

5,250



Amortisation


At 1 January 2024
5,250



At 31 December 2024

5,250



Net book value



At 31 December 2024
-



At 31 December 2023
-




6.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
1,398


Transfers intra group
15,036



At 31 December 2024

16,434



Depreciation


Charge for the year on owned assets
6,948



At 31 December 2024

6,948



Net book value



At 31 December 2024
9,486



At 31 December 2023
-

Page 6

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

7.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
33,000



At 31 December 2024
33,000




Page 7

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

8.


Debtors

2024
2023 unaudited
£
£


Trade debtors
84,535
-

Amounts owed by group undertakings
261,054
-

Other debtors
104,889
-

Prepayments and accrued income
63,748
-

514,226
-



9.


Creditors: Amounts falling due within one year

2024
2023 unaudited
£
£

Trade creditors
204,743
-

Other taxation and social security
107,871
-

Other creditors
24,777
-

Accruals and deferred income
238,038
-

575,429
-



10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £17,014 (2023 - £Nil). Contributions totalling £15,103 (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


11.


Related party transactions

The company has taken advantage of the exemption contained in Section 33 of FRS102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the company are controlled within the group.


12.


First time adoption of FRS 102

The policies applied under the entity's previous accounting framework are not materially different to 
FRS 102 and have not impacted on equity or profit or loss.

Page 8

 
CRICKET SCOTLAND COUNCIL LIMITED
 

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

13.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 31 July 2025 by Martin Johnston (Senior Statutory Auditor) on behalf of Armstrong Watson Audit Limited.


Page 9