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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
Page
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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
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Highland Construction Training Group Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,113 
845 
Current assets
Debtors
5,087 
5,538 
Cash at bank and in hand
39,984 
32,041 
45,071 
37,579 
Creditors: amounts falling due within one year
(12,395)
(13,139)
Net current assets
32,676 
24,440 
Net assets
33,789 
25,285 
Capital and reserves
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
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Highland Construction Training Group Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
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.
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.
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 
£ 
Cost or valuation
At cost 
At 1 January 2024
4,333 
Additions
546 
At 31 December 2024
4,879 
Depreciation
At 1 January 2024
3,488 
Charge for the year
278 
At 31 December 2024
3,766 
Net book value
At 31 December 2024
1,113 
At 31 December 2023
845 
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Highland Construction Training Group Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,101 
- 
Trade debtors
3,986 
5,538 
5,087 
5,538 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
1,369 
Trade creditors
11,385 
10,760 
Accruals
1,010 
1,010 
12,395 
13,139 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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