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REGISTERED NUMBER: SC218318 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Scottish Women's Football

Scottish Women's Football (Registered number: SC218318)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Scottish Women's Football (Registered number: SC218318)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,121 4,547

CURRENT ASSETS
Debtors 5 45,995 79,209
Cash at bank and in hand 385,871 417,112
431,866 496,321
CREDITORS
Amounts falling due within one year 6 (186,497 ) (259,405 )
NET CURRENT ASSETS 245,369 236,916
TOTAL ASSETS LESS CURRENT
LIABILITIES

250,490

241,463

RESERVES
Income and expenditure account 250,490 241,463
250,490 241,463

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Scottish Women's Football (Registered number: SC218318)

Balance Sheet - continued
30 November 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 Board of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by:




Miss V MacLaren - Director



Mr D Stephen - Director


Scottish Women's Football (Registered number: SC218318)

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

1. STATUTORY INFORMATION

Scottish Women's Football is a private company, limited by guarantee, domiciled in Scotland, registration number SC218318. The registered office is Hampden Park, Glasgow, G42 9DF.

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 represents grants received and income generated in relation to the promotion and development of Association Football for women and girls.

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 etc - 33% on cost and 25% on reducing balance

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Scottish Women's Football (Registered number: SC218318)

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

2. ACCOUNTING POLICIES - continued

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 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 17,333
Additions 3,930
At 30 November 2024 21,263
DEPRECIATION
At 1 December 2023 12,786
Charge for year 3,356
At 30 November 2024 16,142
NET BOOK VALUE
At 30 November 2024 5,121
At 30 November 2023 4,547

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 45,995 76,252
Other debtors - 2,957
45,995 79,209

Scottish Women's Football (Registered number: SC218318)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 22,611 23,722
Taxation and social security 20,022 -
Other creditors 143,864 235,683
186,497 259,405

7. ULTIMATE CONTROLLING PARTY

The directors are of the opinion that there is no ultimate controlling party.