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COMPANY REGISTRATION NUMBER: SC201208

Tomintoul & Strathavon Highland Games

Company Limited by Guarantee

Filleted Unaudited Financial Statements

30 November 2025

Tomintoul & Strathavon Highland Games

Company Limited by Guarantee

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 5,700 | 4,478

Current assets

Cash at bank and in hand | 68,434 |  | 66,622

Creditors: amounts falling due within one year | 6 | 1,026 |  | 1,196
| -------- |  | --------
Net current assets |  | 67,408 | 65,426
|  | -------- | --------
Total assets less current liabilities |  | 73,108 | 69,904
|  | -------- | --------
Net assets |  | 73,108 | 69,904
|  | -------- | --------

Capital and reserves

Profit and loss account |  | 73,108 | 69,904
|  | -------- | --------
Members funds |  | 73,108 | 69,904
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Tomintoul & Strathavon Highland Games

Company Limited by Guarantee

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

D A Eachus
Director

Company registration number: SC201208

Tomintoul & Strathavon Highland Games

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by guarantee, registered in Scotland. The address of the registered office is 30 Lecht Drive, Tomintoul, Ballindalloch, AB37 9EH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts received from Admissions, Saturday Dance, Raffles, Sponsors/Donations and other income derived from the promotion, staging, management and operation of the Highland Games.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 15% reducing balance

Financial instruments
The following assets and liabilities are classified as financial instruments - bank, trade debtors and trade creditors. Cash and cash equivalents in the statement of financial position comprise cash at bank and in hand held on demand. Bank overdrafts are shown within creditors due within one year. Trade debtors and creditors are measured at the undiscounted amounts receivable from the customer or payable to a supplier, which is normally the invoiced price. Trade debtors are assessed at the end of each reporting period for the objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of income and retained earnings.
4. Company limited by guarantee
The company is limited by guarantee and does not have share capital. The liability of each member in the event of winding up is limited to £1.
5. Tangible assets

| Plant and machinery | Fencing | Total
| £ | £ | £
Cost |  |  |
At 1 December 2024 | 4,819 | 3,202 | 8,021
Additions | 1,663 | – | 1,663
| ------- | ------- | -------
At 30 November 2025 | 6,482 | 3,202 | 9,684
| ------- | ------- | -------
Depreciation |  |  |
At 1 December 2024 | 3,543 | – | 3,543
Charge for the year | 441 | – | 441
| ------- | ------- | -------
At 30 November 2025 | 3,984 | – | 3,984
| ------- | ------- | -------
Carrying amount |  |  |
At 30 November 2025 | 2,498 | 3,202 | 5,700
| ------- | ------- | -------
At 30 November 2024 | 1,276 | 3,202 | 4,478
| ------- | ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 278 | 172
Other creditors | 748 | 1,024
| ------- | -------
| 1,026 | 1,196
| ------- | -------