SCOTTISH ORIENTEERING ASSOCIATION

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Johnston Smillie Ltd

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Charity has shown considerable resilience through the last few years and the Directors are confident in the Charity's ability to remain financially stable, therefore the accounts have been prepared on a going concern basis. There are no material uncertainties related to the Charity's ability to continue as a going concern.”

Group structure

1. SCOTTISH ORIENTEERING ASSOCIATION · parent
   1. Scottish Orienteering 6-Day Event Company Limited (S6D Co) 100% · Scotland · organises the bi-annual Scottish Six Days Event and also organised the World Orienteering Championships in 2024.

Significant events

• “Mention 2024 to many Scottish orienteers and the Sprint World Orienteering Championships in Edinburgh (WOC 24) will probably spring to mind.”
• “WOC 24 was another busy year for the sport with 5 SOL events, 10 SOUL events and 6 Scottish Championship events covering the width and breadth of the country.”
• “Masterplan Adventure delivered another great Coast & Islands meet on the Kintyre pensinsula.”
• “The SOA was also directly involved in the lead up to the event through the Orienteering Edinburgh activities which took place weekly, through work with British Orienteering on development during the event, and through SOA and 6-Day representation on the Steering Group.”
• “Our staff team remained unchanged through the year under the leadership of Nikki Howard. A lot of work went into the development of the 2025-2029 strategic plan which is required every 4 years to secure funding from sportscotland which is primarily used for grass roots development.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -11.8%

  £304,839 → £268,984

• Net assets

  -17.9%

  £441,319 → £362,182

• Employees

  +33.3%

  6 → 8

• Wages

  +16.6%

  £114,781 → £133,840

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers