For the financial year ended 31 December 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 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

SACS Management Ltd is a private company limited by shares incorporated in Scotland. The registered office is Suite 3 Pentland House, Pentland Industrial Estate, Loanhead, EH20 9QH.

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

The financial statements are prepared in sterling, which is the functional currency of the entity.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The turnover shown in the profit and loss account represents income from membership subscriptions and training courses received during the year.

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating 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 largely independent of the cash inflows from other assets or groups of assets.

The following assets and liabilities are classified as financial instruments - bank deposits, bank loans, taxes and other creditors.

Bank deposits are measured at the undiscounted amounts held on deposit at the end of the reporting period.

Bank loans are measured at the undiscounted amount outstanding at the end of the reporting period. These are undiscounted as loans are subject to interest per the terms of the agreement.

Taxes and other creditors are measured at the undiscounted amounts payable at the end of the reporting period.

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year, the company received consultancy advice amounting to £9,000 (2024 - £36,000) from Dalavil Consultancy Ltd, a company owned and managed by Julia Stoddart, spouse of the director. The work done was on a specific project of a limited nature and the director is of the opinion that this was at arms length and obtained under normal market conditions.

The company is a wholly owned subsidiary of the Scottish Association for Country Sports, a company limited by guarantee. The registered office address of this parent company is Suite 3 Pentland House, Pentland Industrial Estate, Loanhead, Scotland, EH20 9QH. The affairs of this Association is managed by a Management Committee which is elected by the members of the Association with each Management Committee member serving for no more than three years. Each Management Committee member is entitled to one vote and in the case of a tied vote the Chairman of the Committee has the casting vote.