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Draft

Elite Sports Performance (Scotland) Limited

Registered Number:SC 332600

For the year ended 31 August 2025
Scotland
Unaudited Financial Statements

2

Draft

For the year ended 31 August 2025
Elite Sports Performance (Scotland) Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Draft

Registered Number :

SC332600

As at 31 August 2025

Elite Sports Performance (Scotland) Limited
Statement of Financial Position

£

£

2024
2025

Notes

Current assets

Trade and other receivables

11,370
8,709
2
50,231

Cash and cash equivalents

45,768
54,477
61,601

Trade and other payables: amounts falling due within one
year

(61,629)
(53,654)
3
(28)
823
Net current assets

Total assets less current liabilities

823
(28)
823
Net assets/liabilities
(28)

Capital and reserves

Called up share capital

100
100

Retained earnings

723
(128)
823
(28)
Shareholders' funds

For the year ended 31 August 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 profit or loss for each financial year in accordance with the requirements of Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Brian Cameron Director

These financial statements were approved and authorised for issue by the Board on 02 January 2026 and were signed by:

The notes form part of these financial statements

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4

Draft

For the year ended 31 August 2025
Elite Sports Performance (Scotland) Limited
Notes to the Financial Statements
Statutory Information

Elite Sports Performance (Scotland) Limited is a private limited company, limited by shares, domiciled in Scotland,
registration number SC 332600.

Registered address:

Campbell Cairns
Craigellachie
Aberlour
Banffshire
AB38 9SL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of 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 costs convention as
modified by the revaluation of certain assets.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

15% Straight line

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.

2. Trade and other receivables

2024
2025

£

£

Trade debtors

8,709
-

Amounts owed by group undertakings and participating interests

-
10,000

Other debtors

-
1,370
11,370
8,709

3. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

(5,627)
821

Taxation and social security

839
157

Other creditors

58,442
60,651
53,654
61,629
2 of 3
5

Draft

For the year ended 31 August 2025
Elite Sports Performance (Scotland) Limited
Notes to the Financial Statements Continued

4. Average number of persons employed

During the year the average number of employees was 0
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