For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

2023 Cycling World Championships Limited is a private company limited by guarantee incorporated in Scotland. The registered office is c/o Visit Scotland, Waverley Court, 4 East Market Street, Edinburgh, EH8 8BG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements have been prepared on a basis other than going concern. The Directors have determined that the Company has now concluded all operational and event delivery contracts and as such is no longer trading. The Directors have made the decision to transition the Company into a non-trading status. true

The average monthly number of persons (including directors) employed by the company during the year was:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

Rachael McKechnie holds the position of Deputy Director Major Events & Themed Years. The Scottish Government is the principal funder of VisitScotland.

Vicki Miller holds the position of Chief Executive within VisitScotland, the parent of the Company.

James Robert Dickson holds the position of Director of Industry and Events within VisitScotland, the parent of the Company.

The company is a fully owned subsidiary undertaking of VisitScotland.

The results of the Company are consolidated within the VisitScotland financial statements. These are available to the public and may be obtained from visitscotland.org.