Independent Roof Training Association (Scotland) Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC354117

Independent Roof Training Association (Scotland)

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 January 2025

Independent Roof Training Association (Scotland)

Company Limited by Guarantee

Officers and Professional Advisers

Director	Mr A Owens

Registered office	c/o David Higgins & Company CA
	West Renfrew House
	26 Brougham Street
	Greenock
	Inverclyde
	PA16 8AD

Accountant	David Higgins & Company
	Chartered accountants
	West Renfrew House
	26 Brougham Street
	Greenock
	Inverclyde
	United Kingdom
	PA16 8AD

Independent Roof Training Association (Scotland)

Company Limited by Guarantee

Statement of Financial Position

31 January 2025

	2025	2024
	£	£
Fixed assets	–	4,694
	----	-------

Current assets	14,413	20,256
Prepayments and accrued income	4,017	4,397
	--------	--------
	18,430	24,653

Creditors: amounts falling due within one year	16,351	20,831
	--------	--------
Net current assets	2,079	3,822
	-------	-------
Total assets less current liabilities	2,079	8,516

Accruals and deferred income	9,320	12,401
	-------	--------
	(7,241)	(3,885)
	-------	--------

Capital and reserves	( 7,241)	( 3,885)
	-------	-------

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 31 October 2025 , and are signed on behalf of the board by:

Mr A Owens
Director

Company registration number: SC354117

The company is a private company limited by guarantee, registered in Scotland.