1 September 2023 false No description of principal activity Taxfiler 2024.6 SC216764business:CompanyLimitedByGuarantee2023-09-012024-08-31 SC2167642023-08-31 SC2167642023-09-012024-08-31 SC216764business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC216764business:AbridgedAccounts2023-09-012024-08-31 SC2167642024-08-31 SC2167642023-08-31 SC216764core:WithinOneYear2024-08-31 SC216764core:WithinOneYear2023-08-31 SC216764core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC216764core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC216764core:PreviouslyStatedAmount2024-08-31 SC216764core:PreviouslyStatedAmount2023-08-31 SC216764business:SmallEntities2023-09-012024-08-31 SC216764business:Director12023-09-012024-08-31 SC216764countries:Scotland2023-09-012024-08-31 SC216764business:RegisteredOffice2023-09-012024-08-31 SC216764core:ComputerEquipment2023-09-012024-08-31 SC2167642022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC216764 (Scotland)
Scottish Association of Landlords Unaudited accounts for the year ended 31 August 2024
Scottish Association of Landlords Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Scottish Association of Landlords Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,070 
8,742 
Current assets
Debtors
41,948 
58,391 
Cash at bank and in hand
683,489 
541,627 
725,437 
600,018 
Creditors: amounts falling due within one year
(185,193)
(143,537)
Net current assets
540,244 
456,481 
Net assets
551,314 
465,223 
Reserves
5
Profit and loss account
551,314 
465,223 
Members' funds
551,314 
465,223 
For the year ending 31 August 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 23 May 2025 and were signed on its behalf by
J Blackwood Director Company Registration No. SC216764
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Scottish Association of Landlords Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Scottish Association of Landlords is a private company, limited by guarantee, registered in Scotland, registration number SC216764. The registered office is Hopetoun Gate, 8b Mcdonald Road, Edinburgh, EH7 4LZ.
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 the total value of subscriptions, commissions and fees received in the period.
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% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2023
73,205 
Additions
7,380 
At 31 August 2024
80,585 
Depreciation
At 1 September 2023
64,463 
Charge for the year
5,052 
At 31 August 2024
69,515 
Net book value
At 31 August 2024
11,070 
At 31 August 2023
8,742 
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Scottish Association of Landlords Notes to the Accounts for the year ended 31 August 2024
5
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.
6
Transactions with related parties
Certain directors of Scottish Association of Landlords Ltd are also directors and have control over the Landlord Accreditation Scotland Ltd. During the year the company paid Landlord Accreditation Scotland Ltd an amount of £12,500 in respect of member training for the current year.
7
Average number of employees
During the year the average number of employees was 19 (2023: 17).
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