IRIS Accounts Production v25.2.0.378 SC095587 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC095587 2024-03-31 SC095587 2025-03-31 SC095587 2024-04-01 2025-03-31 SC095587 2023-03-31 SC095587 2023-04-01 2024-03-31 SC095587 2024-03-31 SC095587 ns15:Scotland 2024-04-01 2025-03-31 SC095587 ns14:PoundSterling 2024-04-01 2025-03-31 SC095587 ns10:Director1 2024-04-01 2025-03-31 SC095587 ns10:CompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC095587 ns10:SmallEntities 2024-04-01 2025-03-31 SC095587 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC095587 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC095587 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC095587 ns10:FullAccounts 2024-04-01 2025-03-31 SC095587 ns10:Director3 2024-04-01 2025-03-31 SC095587 ns10:Director4 2024-04-01 2025-03-31 SC095587 ns10:Director5 2024-04-01 2025-03-31 SC095587 ns10:Director6 2024-04-01 2025-03-31 SC095587 ns10:Director7 2024-04-01 2025-03-31 SC095587 ns10:Director8 2024-04-01 2025-03-31 SC095587 ns10:Director9 2024-04-01 2025-03-31 SC095587 ns10:Director10 2024-04-01 2025-03-31 SC095587 ns10:Director11 2024-04-01 2025-03-31 SC095587 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC095587 ns5:CurrentFinancialInstruments 2025-03-31 SC095587 ns5:CurrentFinancialInstruments 2024-03-31 SC095587 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC095587 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC095587 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 SC095587 ns5:FurnitureFittings 2024-04-01 2025-03-31 SC095587 ns5:ComputerEquipment 2024-04-01 2025-03-31 SC095587 ns5:LeaseholdImprovements 2024-03-31 SC095587 ns5:FurnitureFittings 2024-03-31 SC095587 ns5:ComputerEquipment 2024-03-31 SC095587 ns5:LeaseholdImprovements 2025-03-31 SC095587 ns5:FurnitureFittings 2025-03-31 SC095587 ns5:ComputerEquipment 2025-03-31 SC095587 ns5:LeaseholdImprovements 2024-03-31 SC095587 ns5:FurnitureFittings 2024-03-31 SC095587 ns5:ComputerEquipment 2024-03-31 SC095587 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC095587 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC095587 ns5:WithinOneYear 2025-03-31 SC095587 ns5:WithinOneYear 2024-03-31

REGISTERED NUMBER: SC095587 (Scotland)

Financial Statements For The Year Ended 31 March 2025

for

Snowsport Scotland Limited

| Snowsport Scotland Limited (Registered number: SC095587) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Snowsport Scotland Limited |

Company Information

For The Year Ended 31 March 2025

| DIRECTORS: | A Lee-Bapty

| P Stark

| M-A Lawrie

| T J Winther

| J E Stenhouse

| D M Fisken

| I R Clapham

| R Meaden

| V R Williams

| G Thomson

| REGISTERED OFFICE: | 9 Bankhead Drive

| Sighthill Industrial Estate

| Edinburgh

| EH12 9DQ

| REGISTERED NUMBER: | SC095587 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Snowsport Scotland Limited (Registered number: SC095587) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,645 |  | 4,058 |  |

CURRENT ASSETS

Stocks | 4,259 |  | 5,841 |  |

Debtors | 5 | 130,269 |  | 108,654 |  |

Cash at bank | 180,249 |  | 128,535 |  |

314,777 |  | 243,030 |  |

CREDITORS

Amounts falling due within one year | 6 | 192,482 |  | 124,147 |  |

NET CURRENT ASSETS | 122,295 |  | 118,883 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 128,940 |  | 122,941 |  |

RESERVES

Income and expenditure account | 128,940 |  | 122,941 |  |

128,940 |  | 122,941 |  |

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

T J Winther - Director

| Snowsport Scotland Limited (Registered number: SC095587) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Snowsport Scotland Limited is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Development resources | - | 33.33% on cost

| Furniture and equipment | - | 33.33% on cost

| Software | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Current or deferred taxation assets and liabilities are not discounted.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Snowsport Scotland Limited (Registered number: SC095587) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Capital grants and donations

| Grants are treated as deferred income with a portion being released to revenue annually in accordance with the expected lives of the relevant assets.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Furniture |

| Development |  | and |

| resources |  | equipment |  | Software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 2,690 |  | 24,876 |  | 4,680 |  | 32,246 |  |

| Additions | - |  | 5,094 |  | - |  | 5,094 |  |

| At 31 March 2025 | 2,690 |  | 29,970 |  | 4,680 |  | 37,340 |  |

| DEPRECIATION

| At 1 April 2024 | 2,690 |  | 20,818 |  | 4,680 |  | 28,188 |  |

| Charge for year | - |  | 2,507 |  | - |  | 2,507 |  |

| At 31 March 2025 | 2,690 |  | 23,325 |  | 4,680 |  | 30,695 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 6,645 |  | - |  | 6,645 |  |

| At 31 March 2024 | - |  | 4,058 |  | - |  | 4,058 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 80,118 |  | 98,109 |  |

| Prepayments and accrued income | 50,151 |  | 10,545 |  |

130,269 |  | 108,654 |  |

| Snowsport Scotland Limited (Registered number: SC095587) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 40,802 |  | 34,140 |  |

| Tax | 221 |  | 184 |  |

| Social security and other taxes | 8,157 |  | 6,727 |  |

| Accruals and deferred income | 143,302 |  | 83,096 |  |

192,482 |  | 124,147 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 3,744 |  | 3,596 |  |

8. | LIMITED BY GUARANTEE

| Every member of Snowsport Scotland Limited undertakes to contribute such amount as may be required (not exceeding £1) to Snowsport Scotland Limited's assets if it should be wound up while he is a member or within one year after he ceases to be a member.

9. | FUNDS

|  | Opening |  | Surplus /(Deficit) |  | Closing |  |

|  | £ |  | £ |  | £ |  |

| John Hynds Memorial Fund |  | 6,679 |  | (1,000 | ) | 5,679 |  |

| General Fund |  | 97,198 |  | 7,529 |  | 104,727 |  |

| Special Member's Fund |  | 19,064 |  | (530 | ) | 18,534 |  |

| Total |  | 122,941 |  | 5,999 |  | 128,940 |  |