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Reports Dated : 28/04/2026 | Registered Number: SC395907
Scotland
INVERNESS CALEDONIAN THISTLE FOOTBALL CLUB SOCIAL CLUB LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

INVERNESS CALEDONIAN THISTLE FOOTBALL CLUB SOCIAL CLUB LIMITED Contents Page For the year ended 31 July 2025
Balance sheet | 1
Notes to the financial statements | 2

INVERNESS CALEDONIAN THISTLE FOOTBALL CLUB SOCIAL CLUB LIMITED Balance Sheet As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 7,444 |  | 10,262
|  | 7,444 |  | 10,262
Current assets |  |  |
Stocks |  | 6,274 |  | 7,696
Debtors |  | 1,222 |  | 0
Cash at bank and in hand |  | 5,167 |  | 5,569
|  | 12,663 |  | 13,265
Creditors: amount falling due within one year |  | (11,164) |  | (15,429)
Net current assets |  | 1,499 |  | (2,164)
Total assets less current liabilities |  | 8,943 |  | 8,098
Creditors: amount falling due after more than one year |  | (26,550) |  | (32,870)
Defined benefit pension scheme asset/liability |  | (150) |  | (247)
Net assets |  | (17,757) |  | (25,019)
Capital and reserves |  |  |
General Reserves |  | 11,534 |  | 11,534
Profit and loss account |  | (29,291) |  | (36,553)
Members' funds |  | (17,757) |  | (25,019)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 28 April 2026 and were signed on its behalf by:
------------------------------- Angus Murchison Director
1

INVERNESS CALEDONIAN THISTLE FOOTBALL CLUB SOCIAL CLUB LIMITED Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information INVERNESS CALEDONIAN THISTLE FOOTBALL CLUB SOCIAL CLUB LIMITED is a private company, limited by guarantee, registered in Scotland, registration number SC395907, registration address 28 GREIG STREET, INVERNESS HIGHLAND, IV3 5PX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 3 Straight Line
Leasehold Improvements | Over Life of the Lease Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 12).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Leasehold Improvements |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 19,259 |  | 2,749 |  | 23,107 |  | 45,115
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 19,259 |  | 2,749 |  | 23,107 |  | 45,115
Depreciation
At 01 August 2024 | 15,489 |  | 2,388 |  | 16,976 |  | 34,853
Charge for year | 755 |  | 360 |  | 1,703 |  | 2,818
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 16,244 |  | 2,748 |  | 18,679 |  | 37,671
Net book values
Closing balance as at 31 July 2025 | 3,015 |  | 1 |  | 4,428 |  | 7,444
Opening balance as at 01 August 2024 | 3,770 |  | 361 |  | 6,131 |  | 10,262
2