Companies House SC606035 2025-08-31 2025-08-31 2024-09-01 false iso4217:GBP xbrli:pure SC606035 2023-09-01 2024-08-31 SC606035 2025-08-31 SC606035 2024-09-01 2025-08-31 SC606035 2024-08-31 SC606035 curr:PoundSterling 2024-09-01 2025-08-31 SC606035 uk-bus:CompanyLimitedByGuarantee 2024-09-01 2025-08-31 SC606035 uk-bus:FRS102 2024-09-01 2025-08-31 SC606035 uk-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC606035 uk-bus:FullAccounts 2024-09-01 2025-08-31 SC606035 uk-bus:RegisteredOffice 2024-09-01 2025-08-31 SC606035 uk-bus:Director1 2024-09-01 2025-08-31 SC606035 uk-bus:Director2 2024-09-01 2025-08-31 SC606035 uk-bus:Director3 2024-09-01 2025-08-31 SC606035 uk-bus:Director4 2024-09-01 2025-08-31 SC606035 uk-bus:Director5 2024-09-01 2025-08-31 SC606035 uk-bus:Director6 2024-09-01 2025-08-31 SC606035 uk-bus:Director7 2024-09-01 2025-08-31 SC606035 uk-bus:Director8 2024-09-01 2025-08-31 SC606035 uk-bus:Director9 2024-09-01 2025-08-31 SC606035 uk-bus:Director10 2024-09-01 2025-08-31 SC606035 uk-bus:Director11 2024-09-01 2025-08-31 SC606035 uk-bus:Director12 2024-09-01 2025-08-31 SC606035 uk-bus:Director13 2024-09-01 2025-08-31 SC606035 uk-bus:Director14 2024-09-01 2025-08-31 SC606035 uk-bus:Director15 2024-09-01 2025-08-31 SC606035 uk-bus:Director16 2024-09-01 2025-08-31 SC606035 uk-bus:Director17 2024-09-01 2025-08-31 SC606035 uk-bus:Director18 2024-09-01 2025-08-31 SC606035 uk-bus:Director19 2024-09-01 2025-08-31 SC606035 uk-bus:Director20 2024-09-01 2025-08-31 SC606035 uk-bus:Director21 2024-09-01 2025-08-31 SC606035 uk-bus:CompanySecretary1 2024-09-01 2025-08-31 SC606035 core:AfterOneYear 2025-08-31 SC606035 core:AfterOneYear 2024-08-31 SC606035 core:WithinOneYear 2025-08-31 SC606035 core:WithinOneYear 2024-08-31 SC606035 core:WithinOneYear 2024-09-01 2025-08-31 SC606035 core:AfterOneYear 2025-08-31 SC606035 core:AfterOneYear 2024-08-31 SC606035 core:AfterOneYear 2024-09-01 2025-08-31 SC606035 core:ShareCapital 2025-08-31 SC606035 core:ShareCapital 2024-08-31 SC606035 core:SharePremium 2025-08-31 SC606035 core:SharePremium 2024-08-31 SC606035 core:OtherReservesSubtotal 2025-08-31 SC606035 core:OtherReservesSubtotal 2024-08-31 SC606035 core:RevaluationReserve 2025-08-31 SC606035 core:RevaluationReserve 2024-08-31 SC606035 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC606035 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC606035 1 2024-09-01 2025-08-31 SC606035 2 2024-09-01 2025-08-31 SC606035 3 2024-09-01 2025-08-31 SC606035 core:LandBuildings 2024-09-01 2025-08-31 SC606035 core:LandBuildings 2025-08-31 SC606035 core:LandBuildings 2023-09-01 2024-08-31 SC606035 core:LandBuildings 2024-08-31 SC606035 core:PlantMachinery 2024-09-01 2025-08-31 SC606035 core:PlantMachinery 2025-08-31 SC606035 core:PlantMachinery 2023-09-01 2024-08-31 SC606035 core:PlantMachinery 2024-08-31 SC606035 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 SC606035 core:FurnitureFittingsToolsEquipment 2025-08-31 SC606035 core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 SC606035 core:FurnitureFittingsToolsEquipment 2024-08-31 SC606035 core:OfficeEquipment 2024-09-01 2025-08-31 SC606035 core:OfficeEquipment 2025-08-31 SC606035 core:OfficeEquipment 2023-09-01 2024-08-31 SC606035 core:OfficeEquipment 2024-08-31 SC606035 core:Vehicles 2024-09-01 2025-08-31 SC606035 core:Vehicles 2025-08-31 SC606035 core:Vehicles 2023-09-01 2024-08-31 SC606035 core:Vehicles 2024-08-31 SC606035 core:NetGoodwill 2024-09-01 2025-08-31 SC606035 core:NetGoodwill 2025-08-31 SC606035 core:NetGoodwill 2023-09-01 2024-08-31 SC606035 core:NetGoodwill 2024-08-31 SC606035 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 SC606035 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 SC606035 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 SC606035 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 SC606035 uk-bus:Director1 1 2024-09-01 2025-08-31 SC606035 uk-bus:Director1 1 2024-08-31 SC606035 uk-bus:Director1 1 2025-08-31

# BE RANDORI CIC

## Company limited by guarantee

## Company Registration Number:
SC606035 (Scotland)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# BE RANDORI CIC

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# BE RANDORI CIC

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The company's principal activity during the year continued to be that of a sports club.

Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Mark Taylor
Pamela Leishman
Alan Marshall

The director shown below has held office during the period of
1 September 2024 to 1 June 2025

Ross Craig

The director shown below has held office during the period of
1 June 2025 to 31 August 2025

Stuart Foster

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
4 March 2026

And signed on behalf of the board by:
Name: Mark Taylor
Status: Director

# BE RANDORI CIC

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 76,882 | 107,116
Total fixed assets: |  | 76,882 | 107,116
Current assets
Debtors: | 4 | 16,888 | 16,988
Cash at bank and in hand: |  | 9,275 | 5,406
Total current assets: |  | 26,163 | 22,394
Creditors: amounts falling due within one year: | 5 | ( 79,260 ) | ( 94,595 )
Net current assets (liabilities): |  | (53,097) | (72,201)
Total assets less current liabilities: |  | 23,785 | 34,915
Creditors: amounts falling due after more than one year: | 6 | ( 61,112 ) | ( 70,551 )
Total net assets (liabilities): |  | (37,327) | (35,636)
Members' funds
Profit and loss account: |  | (37,327) | ( 35,636)
Total members' funds: |  | ( 37,327) | (35,636)

The notes form part of these financial statements

# BE RANDORI CIC

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 4 March 2026
and signed on behalf of the board by:

Name: Mark Taylor
Status: Director

The notes form part of these financial statements

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation andany accumulative impairment losses. Depreciation is provided on all tangiblefixed assets, other than freehold land, at rates calculated to write off the cost,less estimated residual value, of each asset evenly over its expected useful life,as follows: Motor vehicles - 25% reducing balance method Leasehold land and buildings - over the lease term Plant and machinery - over 5 years

  Other accounting policies

  Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 | 32,977 | 72,018 |  |  | 93,711 | 198,706
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 | 32,977 | 72,018 |  |  | 93,711 | 198,706
Depreciation |  |  |  |  |  |
At 1 September 2024 | 14,427 | 48,511 |  |  | 28,652 | 91,590
Charge for year | 5,154 | 8,815 |  |  | 16,265 | 30,234
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 | 19,581 | 57,326 |  |  | 44,917 | 121,824
Net book value |  |  |  |  |  |
At 31 August 2025 | 13,396 | 14,692 |  |  | 48,794 | 76,882
At 31 August 2024 | 18,550 | 23,507 |  |  | 65,059 | 107,116

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 5,581 | 5,320
Other debtors | 11,307 | 11,668
Total | 16,888 | 16,988

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 57,926 | 66,833
Amounts due under finance leases and hire purchase contracts | 9,439 | 9,439
Taxation and social security | 11,145 | 15,826
Other creditors | 750 | 2,497
Total | 79,260 | 94,595

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts due under finance leases and hire purchase contracts | 61,112 | 70,551
Total | 61,112 | 70,551

# BE RANDORI CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 7. Loans to directors

Name of director receiving advance or credit: | Mark Taylor
Description of the transaction:
Directors Loan
| £
--- | ---
Balance at 31 August 2024 | 8,724
Advances or credits made: | 10,632
Advances or credits repaid: | 10,993
Balance at 31 August 2025 | 8,363

# COMMUNITY INTEREST ANNUAL REPORT

### BE RANDORI CIC

### Company Number: SC606035 (Scotland)

### Year Ending: 31 August 2025

Company activities and impact

The organisation provides community Judo Clubs, activities, events and projects which are accessible and inclusive. We provide low cost activities and provide funded places and free community based events. Our members in the community have benefited physically, psychologically, socially and emotionally by either taking part directly or being involved as families and/or groups.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

Directors remuneration for period is £43,000, there were no other transactions or arrangements in connection with the directors, or compensation for director’s loss of office, which require to be disclosed

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
4 March 2026

And signed on behalf of the board by:
Name: Mark Taylor
Status: Director