Balquhidder, Lochearnhead & Strathyre Highland Games

	Page
Abridged Balance Sheet	1
Notes to the Abridged Financial Statements	2

Registered number: SC540798

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors		264		264
Cash at bank and in hand		83,171		80,573

		83,435		80,837
Creditors: Amounts Falling Due Within One Year		(300 )		(300 )

NET CURRENT ASSETS (LIABILITIES)			83,135		80,537

TOTAL ASSETS LESS CURRENT LIABILITIES			83,135		80,537

NET ASSETS			83,135		80,537

Income and Expenditure Account			83,135		80,537

MEMBERS' FUNDS			83,135		80,537

For the year ending 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 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Alexander Gargolinski

Director

17 September 2026

The notes on page 2 form part of these financial statements.

1. General Information

Balquhidder, Lochearnhead & Strathyre Highland Games is a private company, limited by guarantee, incorporated in Scotland, registered number SC540798 . The registered office is Ben Ouhr , Lochearnhead, Perthshire, FK19 8PT.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

3. Average Number of Employees

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

4. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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