1 January 2025 false No description of principal activity Taxfiler 2024.6 SC498050 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC498050 2024-12-31 SC498050 2025-01-01 2025-12-31 SC498050 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC498050 business:FilletedAccounts 2025-01-01 2025-12-31 SC498050 2025-12-31 SC498050 business:Director1 2025-01-01 2025-12-31 SC498050 business:Director3 2025-01-01 2025-12-31 SC498050 business:Director5 2025-01-01 2025-12-31 SC498050 business:Director6 2025-01-01 2025-12-31 SC498050 business:Director7 2025-01-01 2025-12-31 SC498050 business:Director9 2025-01-01 2025-12-31 SC498050 business:Director10 2025-01-01 2025-12-31 SC498050 business:Director11 2025-01-01 2025-12-31 SC498050 business:RegisteredOffice 2025-01-01 2025-12-31 SC498050 2024-12-31 SC498050 core:WithinOneYear 2025-12-31 SC498050 core:WithinOneYear 2024-12-31 SC498050 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 SC498050 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 SC498050 core:PreviouslyStatedAmount 2025-12-31 SC498050 core:PreviouslyStatedAmount 2024-12-31 SC498050 business:SmallEntities 2025-01-01 2025-12-31 SC498050 countries:Scotland 2025-01-01 2025-12-31 SC498050 core:ComputerEquipment 2025-01-01 2025-12-31 SC498050 core:ComputerEquipment 2024-12-31 SC498050 core:ComputerEquipment 2025-12-31 SC498050 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC498050 (Scotland)
Highland Construction Training Group Limited Unaudited accounts for the year ended 31 December 2025
Highland Construction Training Group Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Highland Construction Training Group Limited Company Information for the year ended 31 December 2025
Directors
G Bell B MacLennan B Morrison I Phillips S Sharp B Innes J Young Z Sutherland
Company Number
SC498050 (Scotland)
Registered Office
3b Achmore Isle Of Lewis HS2 9DU Scotland
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 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
890
1,113
Current assets
Debtors
5
1,728
5,087
Cash at bank and in hand
41,529
39,984
43,257
45,071
Creditors: amounts falling due within one year
6
(9,844)
(12,395)
Net current assets
33,413
32,676
Net assets
34,303
33,789
Capital and reserves
Profit and loss account
34,303
33,789
Shareholders' funds
34,303
33,789
For the year ending 31 December 2025 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 17 March 2026 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 2025
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 3b Achmore, Isle Of Lewis, HS2 9DU, Scotland.
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 2025
4,879
At 31 December 2025
4,879
Depreciation
At 1 January 2025
3,766
Charge for the year
223
At 31 December 2025
3,989
Net book value
At 31 December 2025
890
At 31 December 2024
1,113
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Highland Construction Training Group Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
1,101
Trade debtors
1,728
3,986
1,728
5,087
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,611
-
Trade creditors
7,223
11,385
Accruals
1,010
1,010
9,844
12,395
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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