1 January 2023 false No description of principal activity Taxfiler 2024.5 SC652760business:CompanyLimitedByGuarantee2023-01-012023-12-31 SC6527602022-12-31 SC6527602023-01-012023-12-31 SC652760business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC652760business:FilletedAccounts2023-01-012023-12-31 SC6527602023-12-31 SC652760business:Director12023-01-012023-12-31 SC652760business:Director22023-01-012023-12-31 SC652760business:RegisteredOffice2023-01-012023-12-31 SC6527602022-12-31 SC652760core:WithinOneYear2023-12-31 SC652760core:WithinOneYear2022-12-31 SC652760core:CapitalContributionReservecore:PreviouslyStatedAmount2023-12-31 SC652760core:CapitalContributionReservecore:PreviouslyStatedAmount2022-12-31 SC652760core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC652760core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC652760core:PreviouslyStatedAmount2023-12-31 SC652760core:PreviouslyStatedAmount2022-12-31 SC652760business:SmallEntities2023-01-012023-12-31 SC652760countries:Scotland2023-01-012023-12-31 SC6527602022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC652760 (Scotland)
Argyll Construction Training Group Unaudited accounts for the year ended 31 December 2023
Argyll Construction Training Group Unaudited accounts Contents
Page
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Argyll Construction Training Group Company Information for the year ended 31 December 2023
Directors
G Brown G Galbraith
Company Number
SC652760 (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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Argyll Construction Training Group Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
2,090 
4,880 
Cash at bank and in hand
54,639 
45,299 
56,729 
50,179 
Creditors: amounts falling due within one year
(8,408)
(7,190)
Net current assets
48,321 
42,989 
Net assets
48,321 
42,989 
Reserves
Capital contribution reserve
46,447 
46,447 
Profit and loss account
1,874 
(3,458)
Members' funds
48,321 
42,989 
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 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 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 of Directors and authorised for issue on 17 September 2024 and were signed on its behalf by
G Brown Director Company Registration No. SC652760
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Argyll Construction Training Group Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Argyll Construction Training Group is a private company, limited by guarantee, registered in Scotland, registration number SC652760. 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.
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
Trade debtors
- 
1,110 
Accrued income and prepayments
2,090 
3,770 
2,090 
4,880 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,761 
858 
Trade creditors
960 
- 
Other creditors
3,881 
- 
Accruals
1,806 
4,581 
Deferred income
- 
1,751 
8,408 
7,190 
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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