Company Registration No. SC498050 (Scotland)
Highland Construction Training Group Limited
Unaudited accounts
for the year ended 31 December 2024
Highland Construction Training Group Limited
Unaudited accounts
Contents
Highland Construction Training Group Limited
Company Information
for the year ended 31 December 2024
Directors
G Bell
G Henderson
B MacLennan
M Matthew
B Morrison
I Phillips
S Sharp
B Innes
J Young
Z Sutherland
Company Number
SC498050 (Scotland)
Registered Office
21 Bishops View
Inverness
IV3 8LJ
Accountants
Assenti & Noble Ltd
18 Mosshead Road
Bearsden
Glasgow
G61 3HN
Highland Construction Training Group Limited
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
39,984
32,041
Creditors: amounts falling due within one year
(12,395)
(13,139)
Net current assets
32,676
24,440
Profit and loss account
33,789
25,285
Shareholders' funds
33,789
25,285
For the year ending 31 December 2024 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 24 March 2025 and were signed on its behalf by
G Bell
Director
Company Registration No. SC498050
Highland Construction Training Group Limited
Notes to the Accounts
for the year ended 31 December 2024
Highland Construction Training Group Limited is a private company, limited by shares, registered in Scotland, registration number SC498050. The registered office is 21 Bishops View, Inverness, IV3 8LJ.
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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents membership fees and delegate training fees, excluding value added tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% reducing balance
4
Tangible fixed assets
Computer equipment
Highland Construction Training Group Limited
Notes to the Accounts
for the year ended 31 December 2024
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
11,385
10,760
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).