Bonnybridge Angling Club 14/12/2025 iXBRL

Company registration number: SC357144

Bonnybridge Angling Club

Company limited by guarantee

Unaudited filleted financial statements

14 December 2025

Bonnybridge Angling Club

Company limited by guarantee

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Bonnybridge Angling Club

Company limited by guarantee

Directors and other information


	Directors	Arthur Donaghy
		Joseph Campbell Doull
		John Logan


	Company number	SC357144


	Registered office	51/53 High Street
		Dunblane
		FK15 0EG


	Accountants	Dickson Middleton
		5/9 Bridge Street
		Bonnybridge
		Stirlingshire
		FK4 1AD

Bonnybridge Angling Club

Company limited by guarantee

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Bonnybridge Angling Club

Year ended 14 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bonnybridge Angling Club for the year ended 14 December 2025 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 Bonnybridge Angling Club, 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 Bonnybridge Angling Club and state those matters that we have agreed to state to the board of directors of Bonnybridge Angling Club 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 Bonnybridge Angling Club and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bonnybridge Angling Club 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 profit of Bonnybridge Angling Club. You consider that Bonnybridge Angling Club 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 Bonnybridge Angling Club. 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.

Dickson Middleton

Chartered Accountants

5/9 Bridge Street

Bonnybridge

Stirlingshire

FK4 1AD

27 January 2026

Bonnybridge Angling Club

Company limited by guarantee

Statement of financial position

14 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	9,611		13,922
		_______		_______
			9,611		13,922

Current assets
Stocks		100		100
Cash at bank and in hand		20,417		13,583
		_______		_______
		20,517		13,683
Creditors: amounts falling due
within one year	6	( 1,523)		( 1,523)
		_______		_______
Net current assets			18,994		12,160
			_______		_______
Total assets less current liabilities			28,605		26,082

			_______		_______
Net assets			28,605		26,082
			_______		_______

Capital and reserves
Profit and loss account			28,605		26,082
			_______		_______
Members funds			28,605		26,082
			_______		_______

For the year ending 14 December 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 financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 January 2026 , and are signed on behalf of the board by:

Joseph Campbell Doull

Director

Company registration number: SC357144

Bonnybridge Angling Club

Company limited by guarantee

Notes to the financial statements

Year ended 14 December 2025

1. General information

The company is a private company limited by guarantee, registered in Scotland. The address of the registered office is 51/53 High Street, Dunblane, FK15 0EG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover represents the value of memberships, dues and other income during the year.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Boathouse	-	16.67 %	straight line
Boathouse	-	10 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds basic financial instruments, which comprise cash and cash equivalents, trade and other debtors, trade and other creditors.Cash and cash equivalents comprise cash in hand, deposits held with banks and other short-term highly liquid investments with original maturities of three months or less.Trade and other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment. At the end of each reporting year, the company assesses whether there is objective evidence that any financial asset amount may be impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all the amounts due according to the original terms of the financial assets. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows. The amount of the provision is recognised immediately in the statement of income and retained earnings.Trade and other creditors are initially measured at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.

4. Limited by guarantee

Every member of the Club undertakes to contribute such amount as may be required (not exceeding £1) to the Clubs assets if it should be wound up while they are a member or within one year after they cease to be a member for the payment of the Clubs debts and liabilities contracted before they cease to be a member and of the cost, charges and expenses of winding up and for the adjustment of the rights of the contributories among themselves.

5. Tangible assets

	Plant and machinery	Boathouse	Total
	£	£	£
Cost
At 15 December 2024 and 14 December 2025	30,247	17,538	47,785
	_______	_______	_______
Depreciation
At 15 December 2024	20,259	13,604	33,863
Charge for the year	2,557	1,754	4,311
	_______	_______	_______
At 14 December 2025	22,816	15,358	38,174
	_______	_______	_______
Carrying amount
At 14 December 2025	7,431	2,180	9,611
	_______	_______	_______
At 14 December 2024	9,988	3,934	13,922
	_______	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,523	1,523
	_______	_______

7. Controlling party

In the absence of share capital there is no controlling party.