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Company Registration No. SC652158 (Scotland)
Building Contractors Training Group Unaudited accounts for the year ended 31 December 2023
Building Contractors Training Group Unaudited accounts Contents
Page
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Building Contractors Training Group Company Information for the year ended 31 December 2023
Director
J Stewart
Company Number
SC652158 (Scotland)
Registered Office
18 Mosshead Road Bearsden Glasgow G61 3HN
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Building Contractors Training Group Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
6,883 
12,450 
Cash at bank and in hand
73,812 
65,329 
80,695 
77,779 
Creditors: amounts falling due within one year
(4,225)
(4,923)
Net current assets
76,470 
72,856 
Net assets
76,470 
72,856 
Reserves
Capital contribution reserve
78,783 
78,783 
Profit and loss account
(2,313)
(5,927)
Members' funds
76,470 
72,856 
For the year ending 31 December 2023 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2024 and were signed on its behalf by
J Stewart Director Company Registration No. SC652158
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Building Contractors Training Group Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Building Contractors Training Group is a private company, limited by guarantee, registered in Scotland, registration number SC652158. The registered office is 18 Mosshead Road, Bearsden, Glasgow, G61 3HN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents membership fees and delegate training fees, excluding value added tax.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
831 
Trade debtors
4,398 
5,252 
Accrued income and prepayments
2,485 
6,367 
6,883 
12,450 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,210 
- 
Trade creditors
1,913 
4,241 
Accruals
919 
682 
Deferred income
183 
- 
4,225 
4,923 
6
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.
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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