|
|
|
Company Limited by Guarantee |
|
|
|
|
|
|
|
Company Limited by Guarantee |
|
Financial Statements |
|
Page |
|
|
Trustees' annual report (incorporating the director's report) |
1 |
|
Independent examiner's report to the trustees |
4 |
|
Statement of financial activities (including income and expenditure account) |
5 |
|
Statement of financial position |
6 |
|
Notes to the financial statements |
7 |
|
|
|
Company Limited by Guarantee |
|
Trustees' Annual Report (Incorporating the Director's Report) |
|
Registered charity name |
|
|
Charity registration number |
|
|
Company registration number |
|
|
Principal office and registered |
15 Rutland Square |
|
office |
Edinburgh |
|
EH1 2BE |
|
|
|
||
|
|
||
|
|
(Resigned
|
|
|
|
(Resigned
|
|
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
||
|
|
(Appointed
|
|
|
|
(Appointed
|
|
|
Company secretary |
|
|
Independent examiner |
|
|
16-18 Weir Street |
|
|
Falkirk |
|
|
FK1 1RA |
|
|
|
|
Trustee |
|
|
|
Company Limited by Guarantee |
|
Independent Examiner's Report to the Trustees of
|
|
|
|
Company Limited by Guarantee |
|
Statement of Financial Activities |
|
(including income and expenditure account) |
|
2025 |
2024 |
||
|
Unrestricted funds |
Total funds |
Total funds |
|
|
Note |
£ |
£ |
£ |
|
Charitable activities |
5 |
|
|
|
|
Investment income |
6 |
|
|
|
|
--------- |
--------- |
--------- |
||
|
Total income |
|
|
|
|
|
--------- |
--------- |
--------- |
||
|
Expenditure on charitable activities |
7,8 |
|
|
|
|
--------- |
--------- |
--------- |
||
|
Total expenditure |
|
|
|
|
|
--------- |
--------- |
--------- |
||
|
--------- |
--------- |
--------- |
|
|
Net income and net movement in funds |
|
|
|
|
--------- |
--------- |
--------- |
|
|
Total funds brought forward |
|
|
|
|
--------- |
--------- |
--------- |
|
|
Total funds carried forward |
|
|
|
|
--------- |
--------- |
--------- |
|
|
|
|
Company Limited by Guarantee |
|
Statement of Financial Position |
|
2025 |
2024 |
|
|
Note |
£ |
£ |
|
Tangible fixed assets |
14 |
|
|
|
Debtors |
15 |
|
|
|
Cash at bank and in hand |
|
|
|
|
--------- |
--------- |
||
|
|
|
||
|
Creditors: amounts falling due within one year |
16 |
|
|
|
--------- |
--------- |
||
|
Net current assets |
|
|
|
|
--------- |
--------- |
||
|
Total assets less current liabilities |
|
|
|
|
--------- |
--------- |
||
|
Net assets |
|
|
|
|
--------- |
--------- |
||
|
Unrestricted funds |
|
|
|
|
--------- |
--------- |
||
|
Total charity funds |
18 |
|
|
|
--------- |
--------- |
||
|
|
|
Trustee |
|
|
|
Company Limited by Guarantee |
|
Notes to the Financial Statements |
|
Equipment |
- |
|
|
|
Unrestricted Funds |
Total Funds 2025 |
Unrestricted Funds |
Total Funds 2024 |
||
|
£ |
£ |
£ |
£ |
||
|
Registration and fee income |
|
|
|
|
|
|
--------- |
--------- |
--------- |
--------- |
||
|
Unrestricted Funds |
Total Funds 2025 |
Unrestricted Funds |
Total Funds 2024 |
||
|
£ |
£ |
£ |
£ |
||
|
Bank interest received |
|
|
|
|
|
|
------- |
------- |
------- |
------- |
||
|
Unrestricted Funds |
Total Funds 2025 |
Unrestricted Funds |
Total Funds 2024 |
||
|
£ |
£ |
£ |
£ |
||
|
Support costs |
158,735 |
158,735 |
136,320 |
136,320 |
|
|
--------- |
--------- |
--------- |
--------- |
||
|
Support costs |
Total funds 2025 |
Total fund 2024 |
||
|
£ |
£ |
£ |
||
|
Examination provision |
144,343 |
144,343 |
130,621 |
|
|
Governance costs |
14,392 |
14,392 |
5,699 |
|
|
--------- |
--------- |
--------- |
||
|
|
|
|
||
|
--------- |
--------- |
--------- |
||
|
Examination provision |
Total 2025 |
Total 2024 |
||
|
£ |
£ |
£ |
||
|
Staff costs |
59,459 |
59,459 |
51,865 |
|
|
Premises |
1,938 |
1,938 |
1,559 |
|
|
General office |
1,873 |
1,873 |
1,290 |
|
|
Examiners fees |
46,259 |
46,259 |
44,391 |
|
|
Convenor fee |
1,840 |
1,840 |
1,750 |
|
|
Continuing professional development |
2,392 |
2,392 |
2,740 |
|
|
Depreciation & loss on disposal |
1,097 |
1,097 |
729 |
|
|
IT support for oral exams |
28,413 |
28,413 |
25,337 |
|
|
Website costs |
1,072 |
1,072 |
960 |
|
|
--------- |
--------- |
--------- |
||
|
144,343 |
144,343 |
130,621 |
||
|
--------- |
--------- |
--------- |
||
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Depreciation of tangible fixed assets |
1,097 |
729 |
|
------- |
---- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Independent examination of the financial statements |
1,554 |
1,134 |
|
Other financial services |
484 |
660 |
|
------- |
------- |
|
|
|
|
|
|
------- |
------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Wages and salaries |
|
|
|
Social security costs |
|
– |
|
Employer contributions to pension plans |
806 |
713 |
|
-------- |
-------- |
|
|
|
|
|
|
-------- |
-------- |
|
|
2025 |
2024 |
|
|
No. |
No. |
|
|
Administration |
2 |
2 |
|
---- |
---- |
|
|
Equipment |
|
|
£ |
|
|
Cost |
|
|
At 1 May 2024 |
|
|
Additions |
|
|
-------- |
|
|
At 30 April 2025 |
|
|
-------- |
|
|
Depreciation |
|
|
At 1 May 2024 |
|
|
Charge for the year |
|
|
-------- |
|
|
At 30 April 2025 |
|
|
-------- |
|
|
Carrying amount |
|
|
At 30 April 2025 |
|
|
-------- |
|
|
At 30 April 2024 |
|
|
-------- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Prepayments and accrued income |
|
|
|
---- |
---- |
|
|
2025 |
2024 |
|
|
£ |
£ |
|
|
Accruals and deferred income |
|
|
|
------- |
------- |
|
|
At 1 May 2024 |
Income |
Expenditure |
At 30 April 2025 |
|
|
£ |
£ |
£ |
£ |
|
|
General funds |
153,884 |
192,317 |
(158,735) |
187,466 |
|
--------- |
--------- |
--------- |
--------- |
|
|
At 1 May 2023 |
Income |
Expenditure |
At 30 April 2024 |
|
|
£ |
£ |
£ |
£ |
|
|
General funds |
114,259 |
175,945 |
(136,320) |
153,884 |
|
--------- |
--------- |
--------- |
--------- |
|
|
Unrestricted Funds |
Total Funds 2025 |
||
|
£ |
£ |
||
|
Tangible fixed assets |
736 |
736 |
|
|
Current assets |
188,990 |
188,990 |
|
|
Creditors less than 1 year |
(2,260) |
(2,260) |
|
|
--------- |
--------- |
||
|
Net assets |
187,466 |
187,466 |
|
|
--------- |
--------- |
||
|
Unrestricted Funds |
Total Funds 2024 |
||
|
£ |
£ |
||
|
Tangible fixed assets |
729 |
729 |
|
|
Current assets |
159,730 |
159,730 |
|
|
Creditors less than 1 year |
(6,575) |
(6,575) |
|
|
--------- |
--------- |
||
|
Net assets |
153,884 |
153,884 |
|
|
--------- |
--------- |
||