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COMPANY REGISTRATION NUMBER: SC354117
Independent Roof Training Association (Scotland)
Company Limited by Guarantee
Filleted Unaudited Financial Statements
31 January 2023
Independent Roof Training Association (Scotland)
Company Limited by Guarantee
Officers and Professional Advisers
Director
Mr A Owens
Registered office
c/o David Higgins & Company CA
West Renfrew House
26 Brougham Street
Greenock
Inverclyde
PA16 8AD
Accountant
David Higgins & Company
Chartered accountants
West Renfrew House
26 Brougham Street
Greenock
Inverclyde
United Kingdom
PA16 8AD
Independent Roof Training Association (Scotland)
Company Limited by Guarantee
Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Independent Roof Training Association (Scotland)
Year ended 31 January 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Independent Roof Training Association (Scotland) for the year ended 31 January 2023, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given me. As a practising member of ICAS, I am subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Independent Roof Training Association (Scotland) in accordance with the terms of my engagement letter dated 9 October 2023. My work has been undertaken solely to prepare for your approval the financial statements of Independent Roof Training Association (Scotland) and state those matters that I have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Independent Roof Training Association (Scotland) and its director for my work or for this report.
It is your duty to ensure that Independent Roof Training Association (Scotland) 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 loss of Independent Roof Training Association (Scotland). You consider that Independent Roof Training Association (Scotland) is exempt from the statutory audit requirement for the year. I have not been instructed to carry out an audit or a review of the financial statements of Independent Roof Training Association (Scotland). For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
David Higgins & Company Chartered accountants
West Renfrew House 26 Brougham Street Greenock Inverclyde United Kingdom PA16 8AD
24 October 2023
Independent Roof Training Association (Scotland)
Company Limited by Guarantee
Statement of Financial Position
31 January 2023
2023
2022
£
£
Fixed assets
9,864
15,520
-------
--------
Current assets
18,372
35,008
Prepayments and accrued income
880
--------
--------
19,252
35,008
Creditors: amounts falling due within one year
19,805
18,851
--------
--------
Net current (liabilities)/assets
( 553)
16,157
-------
--------
Total assets less current liabilities
9,311
31,677
Accruals and deferred income
18,303
21,233
--------
--------
(8,992)
10,444
--------
--------
Capital and reserves
( 8,992)
10,444
-------
--------
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his 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 in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 24 October 2023 , and are signed on behalf of the board by:
Mr A Owens
Director
Company registration number: SC354117
The company is a private company limited by guarantee, registered in Scotland.