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Company registration number: SC077859
Glenrothes Motor Sport Club Limited
Company limited by guarantee
Unaudited filleted financial statements
31 January 2026
Glenrothes Motor Sport Club Limited
Company limited by guarantee
Contents
Directors and other information
Accountants report
Statement of financial position
Glenrothes Motor Sport Club Limited
Company limited by guarantee
Directors and other information

| Directors | Ian Forgan
|  | Gordon Milne
|  | John Rintoul
|  | Robert Ness
| Company number | SC077859
| Registered office | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA
| Accountants | Paterson Boyd & Co
|  | Chartered Certified Accountants
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Bank of Scotland
|  | PO Box 10
|  | Kirkcaldy
|  | Fife
|  | KY1 3PA

Glenrothes Motor Sport Club Limited
Company limited by guarantee
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Glenrothes Motor Sport Club Limited
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Glenrothes Motor Sport Club Limited for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Glenrothes Motor Sport Club Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Glenrothes Motor Sport Club Limited and state those matters that we have agreed to state to the board of directors of Glenrothes Motor Sport Club Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Glenrothes Motor Sport Club Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Glenrothes Motor Sport Club Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Glenrothes Motor Sport Club Limited. You consider that Glenrothes Motor Sport Club Limited 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 financial statements of Glenrothes Motor Sport Club Limited. 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 statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
30 July 2026
Glenrothes Motor Sport Club Limited
Company limited by guarantee
Statement of financial position
31 January 2026

|  |  | 2026 |  | 2025 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 10,705 |  | 10,745 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 44,824 |  | 53,131 |  |
Net current assets |  |  | 44,824 |  | 53,131 |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 55,529 |  | 63,876 |  |
Accruals and deferred income |  |  | ( 840) |  | ( 660) |  |
|  |  | _______ |  | _______ |  |
Net assets |  |  | 54,689 |  | 63,216 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 54,689 |  | 63,216 |  |
|  |  | _______ |  | _______ |  |

Glenrothes Motor Sport Club Limited
Company limited by guarantee
Year ended 31 January 2026
For the year ending 31 January 2026 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 Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:
Gordon Milne
Director
Company registration number: SC077859
The company is a private company limited by guarantee, registered in Scotland.