SCOTTISH GAMEKEEPERS ASSOCIATION


Directors	P Fraser
	A S Hogg
	A A Smith


Registered Address	Inveralmond Business Centre
	6 Auld Bond Road
	Perth
	PH1 3FX


Registered Number	SC386843 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,195		33,961
			26,195		33,961
Current assets
Stocks	4	16,829		12,875
Debtors	5	33,762		7,017
Cash at bank and on hand		126,677		100,053
		177,268		119,945
Creditors amounts falling due within one year	6	(32,058)		(43,161)
Net current assets (liabilities)			145,210		76,784
Total assets less current liabilities			171,405		110,745
Net assets			171,405		110,745
Capital and reserves
Other reserves			147,653		147,653
Profit and loss account			23,752		(36,908)
Reserves			171,405		110,745

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2026, and are signed on its behalf by:

A S Hogg
Director
Registered Company No. SC386843

SCOTTISH GAMEKEEPERS ASSOCIATION

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	6.67
	Vehicles	4
	Office Equipment	6.67

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	35,253	7,775	34,908	77,936
Additions	-	-	2,175	2,175
Disposals	-	(272)	(6,229)	(6,501)
At 31 December 25	35,253	7,503	30,854	73,610
Depreciation and impairment
At 01 January 25	5,167	7,403	31,405	43,975
Charge for year	8,813	75	1,053	9,941
On disposals	-	(272)	(6,229)	(6,501)
At 31 December 25	13,980	7,206	26,229	47,415
Net book value
At 31 December 25	21,273	297	4,625	26,195
At 31 December 24	30,086	372	3,503	33,961

4.	Stocks

	2025	2024
	£	£
Other stocks	16,829	12,875
Total	16,829	12,875

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	33,762	4,731
Other debtors	-	2,286
Total	33,762	7,017

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	2,289	65
Other creditors	29,769	43,096
Total	32,058	43,161