Registered number
SC013987
Institute of Auctioneers and Appraisers in Scotland.
Filleted Unaudited Accounts
31 December 2023
J T Rennie & Co
Accountants
5 Buccleuch Street
Dumfries
Institute of Auctioneers and Appraisers in Scotland.
Registered number: SC013987
Balance Sheet
as at 31 December 2023
2023 2022
£ £
Fixed assets 249,765 254,937
Current assets 104,450 142,743
Prepayments and accrued income 633 -
105,083 142,743
Creditors: amounts falling due within one year (6,657) (31,545)
Net current assets 98,426 111,198
Total assets less current liabilities 348,191 366,135
Accruals and deferred income (1,516) (1,223)
Net assets 346,675 364,912
Capital and reserves 346,675 364,912
Number Number
Average number of employees 5 8
The company is a private company limited by guarantee and incorporated in Scotland. Its registered office is C/O Dwf Llp, 2 Semple Street, Edinburgh, Scotland, EH3 8BL.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Hutcheon
Director
Approved by the board on 9 May 2024
Institute of Auctioneers and Appraisers in Scotland. SC013987 false 2023-01-01 2023-12-31 2023-12-31 VT Final Accounts April 2022 Mr A Hutcheon No description of principal activity SC013987 2022-01-01 2022-12-31 SC013987 core:WithinOneYear 2022-12-31 SC013987 2023-01-01 2023-12-31 SC013987 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC013987 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC013987 countries:England 2023-01-01 2023-12-31 SC013987 bus:Director40 2023-01-01 2023-12-31 SC013987 bus:Micro-entities 2023-01-01 2023-12-31 SC013987 bus:FullAccounts 2023-01-01 2023-12-31 SC013987 2023-12-31 SC013987 core:WithinOneYear 2023-12-31 SC013987 2022-12-31 iso4217:GBP xbrli:pure