Companies House 2025-01-01 2025-12-31 false SC024440 2025-12-31 SC024440 2025-01-01 2025-12-31 SC024440 2024-01-01 2024-12-31 SC024440 uk-bus:Director1 2025-01-01 2025-12-31 SC024440 uk-bus:Director2 2025-01-01 2025-12-31 SC024440 2025-01-01 2025-12-31 SC024440 uk-bus:Micro-entities 2025-01-01 2025-12-31 SC024440 uk-bus:FullAccounts 2025-01-01 2025-12-31 SC024440 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC024440 2024-12-31 SC024440 uk-core:WithinOneYear 2025-12-31 SC024440 uk-core:WithinOneYear 2024-12-31 SC024440 uk-core:AfterOneYear 2025-12-31 SC024440 1 2025-01-01 2025-12-31 SC024440 2 2025-01-01 2025-12-31 SC024440 uk-core:AfterOneYear 2024-12-31 iso4217:GBP

Registered Number SC024440

THE SCOTTISH MOTOR RACING CLUB LTD.

Micro-entity Accounts

31 December 2025

## THE SCOTTISH MOTOR RACING CLUB LTD. Registered Number SC024440

## Micro-entity Balance Sheet as at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed Assets |  | 268,576 | 282,232
Current Assets |  | 130,899 | 114,553
Net current assets (liabilities) |  | 130,899 | 114,553
Total assets less current liabilities |  | 399,475 | 396,785
Accruals and deferred income |  | (4,905) | (4,040)
Total net assets (liabilities) |  | 394,570 | 392,745
Reserves |  | 394,570 | 392,745

- For the year ending 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 17 February 2026

And signed on their behalf by:
N J Boyes, Director

## THE SCOTTISH MOTOR RACING CLUB LTD. Registered Number SC024440

## Notes to the Micro-entity Accounts for the period ended 31 December 2025

1 Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 1