REGISTERED NUMBER: SC265151 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Table Tennis Scotland

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

2,019

861

CURRENT ASSETS

Debtors

5

40,186

13,391

Cash at bank

119,120

139,649

159,306

153,040

CREDITORS

Amounts falling due within one year

6

(22,176

)

(20,359

)

NET CURRENT ASSETS

137,130

132,681

TOTAL ASSETS LESS CURRENT LIABILITIES

139,149

133,542

RESERVES

Income and expenditure account

139,149

133,542

139,149

133,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr A Wilson - Director

1.	STATUTORY INFORMATION

Table Tennis Scotland is a private company, limited by guarantee, domiciled in Scotland, registration number SC265151. The registered office is Algo Business Centre, Glenearn Road, Perth, PH2 0NJ.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

The income of the company consists of affiliation fees, competition fees, coaching income and other income. Income is recognised at the point when the service is complete.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

9,248

Additions

2,050

Disposals

(4,793

)

At 31 March 2026

6,505

DEPRECIATION

At 1 April 2025

8,387

Charge for year

892

Eliminated on disposal

(4,793

)

At 31 March 2026

4,486

NET BOOK VALUE

At 31 March 2026

2,019

At 31 March 2025

861

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,145

1,865

Other debtors

39,041

11,526

40,186

13,391

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

12,165

8,965

Taxation and social security

2,978

4,314

Other creditors

7,033

7,080

22,176

20,359

7.	STATUS OF COMPANY

The company is limited by guarantee and does not have share capital. The liability of each member is limited to £1 in the event of the company being wound up.