Strathorn Riding Club Ltd

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—6

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Accountants' Report

For The Year Ended 31 October 2025

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Strathorn Riding Club Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Strathorn Riding Club Ltd which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Strathorn Riding Club Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Strathorn Riding Club Ltd and state those matters that we have agreed to state to the directors of Strathorn Riding Club Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Strathorn Riding Club Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Strathorn Riding Club Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Strathorn Riding Club Ltd . You consider that Strathorn Riding Club Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Strathorn Riding Club Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29 July 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Strathorn Riding Club Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: SC644870

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Cash at bank and in hand		5,920		5,409

		5,920		5,409
Creditors: Amounts Falling Due Within One Year	5	(154,908 )		(148,470 )

NET CURRENT ASSETS (LIABILITIES)			(148,988 )		(143,061 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(148,988 )		(143,061 )

NET LIABILITIES			(148,988 )		(143,061 )

Income and Expenditure Account			(148,988 )		(143,061 )

MEMBERS' FUNDS			(148,988)		(143,061)

For the year ending 31 October 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

The financial statements were approved by the board of directors on 29 July 2026 and were signed on its behalf by:

Mr G Green

Director

The notes on pages 5 to 6 form part of these financial statements.

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Strathorn Riding Club Ltd

Statement of Changes in Equity

For The Year Ended 31 October 2025

Statement of Changes in Equity

	Income and Expenditure Account
	£
As at 1 November 2023	(110,747 )
Loss for the year and total comprehensive income	(32,314 )

As at 31 October 2024 and 1 November 2024	(143,061 )


Loss for the year and total comprehensive income	(5,927 )

As at 31 October 2025	(148,988 )

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Strathorn Riding Club Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Strathorn Riding Club Ltd is a private company, limited by guarantee, incorporated in Scotland, registered number SC644870 . The registered office is Strathorn Farm, Pitcaple, Inverurie, AB51 5EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the

company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Prior Period Adjustment

During the preparation of the financial statements, a prior period error was identified in the October 2024 accounts. Trade creditors of £58,520 were incorrectly classified within “Other Taxes and Social Security” instead of “Trade Creditors.”

The comparative figures have been restated to reclassify this amount to the appropriate heading. The adjustment affects presentation only and has no impact on profit, net assets, or total liabilities for the period.

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Strathorn Riding Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	64,904	58,520
Other taxes and social security	360	736
Other creditors	89,504	89,114
Accruals and deferred income	140	100

	154,908	148,470

6. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	12,768	-
Later than one year and not later than five years	12,768	-

	25,536	-

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Directors	Mr G Green
	Ms V Arnold

Company Number	SC644870

Registered Office	Strathorn Farm
	Pitcaple
	Inverurie
	AB51 5EJ

Accountants	Nuvo Scotland Limited
	Bankhead Drive
	City South Office Park
	Portlethen
	Aberdeen
	AB12 4XX