Balquhidder, Lochearnhead & Strathyre Highland Games

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

Registered number: SC540798

		31 August 2026		31 December 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors		264		264
Cash at bank and in hand		100		83,171

		364		83,435
Creditors: Amounts Falling Due Within One Year		(1,020 )		(300 )

NET CURRENT ASSETS (LIABILITIES)			(656 )		83,135

TOTAL ASSETS LESS CURRENT LIABILITIES			(656 )		83,135

NET (LIABILITIES)/ASSETS			(656 )		83,135

Income and Expenditure Account			(656 )		83,135

MEMBERS' FUNDS			(656)		83,135

For the period ending 31 August 2026 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 August 2026 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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

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.

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 period was: NIL (2025: 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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