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# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Company Registration Number:
SC364937 (Scotland)

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

## Period of accounts

## Start date: 1 August 2024

## End date: 31 July 2025

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors report |
Balance sheet |
Additional notes |
Balance sheet notes |

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

Directors' report period ended 31 July 2025

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

Principal activities of the company

The principal activity of the company and its charitable objects are: - For the benefit of the public in Scotland and elsewhere, to advance health, education and public participation in sport generally as well as the provision of recreational facilities or the organisation of recreational activities.

Additional information

Achievements and performance The Heriot's Centre for Sport and Exercise has continued to provide facilities for physical recreation to George Heriot's School, which books the facilities for use during the school term time, and to a number of external customers out with school term time. Customers include individuals and clubs/organisations which are mainly based locally. Main regular customers remained unchanged from previous years: Go Mammoth with social netball, Edinburgh Badminton Academy, the Black Boar Swordsmanship School using the facilities for fencing and a number of smaller but also very regular users for badminton, basketball and dance. We have a number of returning customers for their annual events, such as the Fencing Symposium, and a few different Edinburgh University societies have held their annual events in the sports centre. The Sports Hall remains the best-selling space where the Dance Studio has more availability. George Heriot's School provided all staffing during their booked periods. Out with school hours, the centre is staffed, and costs are controlled as far as possible against a need to ensure an adequate level of staffing at all times. The Heriot's Centre for Sport and Exercise staff are all fully trained in health and safety and operating procedures. Plans for future periods The directors will continue to support the advancement of health education and public participation in sport including the provision of recreational facilities. The directors endeavour to generate further income to meet their charitable purpose and will actively monitor expenditure to ensure that they are able to maximise investment in relation to their charitable objectives. Plans for future periods The directors will continue to support the advancement of health education and public participation in sport including the provision of recreational facilities. The directors endeavour to generate further income to meet their charitable purpose and will actively monitor expenditure to ensure that they are able to maximise investment in relation to their charitable objectives.

Directors

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

M J Gilbert
K S Milne
J Cullen
A McGeough

Secretary L Fyffe

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
3 December 2025

And signed on behalf of the board by:
Name: A McGeough
Status: Director

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Balance sheet

As at 31 July 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 21,130 | 0
Total fixed assets: |  | 21,130 | 0
Current assets
Debtors: | 4 | 8,934 | 36,179
Cash at bank and in hand: |  | 24,336 | 40,248
Total current assets: |  | 33,270 | 76,427
Creditors: amounts falling due within one year: | 5 | ( 40,341 ) | ( 42,880 )
Net current assets (liabilities): |  | (7,071) | 33,547
Total assets less current liabilities: |  | 14,059 | 33,547
Total net assets (liabilities): |  | 14,059 | 33,547
Capital and reserves
Called up share capital: |  | 160,000 | 160,000
Other reserves: |  | (145,941) | (126,453 )
Total Shareholders' funds: |  | 14,059 | 33,547

The notes form part of these financial statements

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Balance sheet statements

For the year ending 31 July 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 3 December 2025
and signed on behalf of the board by:

Name: A McGeough
Status: Director

The notes form part of these financial statements

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 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

  Other accounting policies

  Basis of accounting Going concern Income Expenditure Funds Debtors Cash and cash equivalents Creditors Pension scheme Financial assets and financial liabilities

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 6 | 6

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 August 2024 |  |  | 4,457 |  |  | 4,457
Additions |  |  | 26,412 |  |  | 26,412
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 July 2025 |  |  | 30,869 |  |  | 30,869
Depreciation |  |  |  |  |  |
At 1 August 2024 |  |  | 4,457 |  |  | 4,457
Charge for year |  |  | 5,282 |  |  | 5,282
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 July 2025 |  |  | 9,739 |  |  | 9,739
Net book value |  |  |  |  |  |
At 31 July 2025 |  |  | 21,130 |  |  | 21,130
At 31 July 2024 |  |  | 0 |  |  | 0

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 621 | 923
Prepayments and accrued income | 6,158 | 2,398
Other debtors | 2,155 | 32,858
Total | 8,934 | 36,179

# THE HERIOT'S CENTRE FOR SPORT AND EXERCISE LIMITED

## Notes to the Financial Statements

for the Period Ended 31 July 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 1,007 | 3,587
Taxation and social security | 9,781 | 416
Accruals and deferred income | 8,812 | 7,975
Other creditors | 20,741 | 30,902
Total | 40,341 | 42,880