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Company Registration No. SC723647 (Scotland)
Island Avian Surveys Ltd Unaudited accounts for the year ended 28 February 2026
Island Avian Surveys Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Island Avian Surveys Ltd Company Information for the year ended 28 February 2026
Director
Thomas Collier
Company Number
SC723647 (Scotland)
Registered Office
HORRIES DEERNESS ORKNEY KW17 2QL SCOTLAND
Accountants
The Business Hut Ltd Millers House Roman Way Market Harborough Leicestershire LE16 7PQ
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Island Avian Surveys Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,523 
9,881 
Current assets
Debtors
5
- 
1,338 
Cash at bank and in hand
97,381 
116,784 
97,381 
118,122 
Creditors: amounts falling due within one year
6
(54,793)
(62,176)
Net current assets
42,588 
55,946 
Total assets less current liabilities
50,111 
65,827 
Provisions for liabilities
Deferred tax
(1,429)
(2,177)
Net assets
48,682 
63,650 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
48,681 
63,649 
Shareholders' funds
48,682 
63,650 
For the year ending 28 February 2026 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 director acknowledges his 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 and authorised for issue on 10 May 2026 and were signed on its behalf by
Thomas Collier Director Company Registration No. SC723647
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Island Avian Surveys Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Island Avian Surveys Ltd is a private company, limited by shares, registered in Scotland, registration number SC723647. The registered office is HORRIES, DEERNESS, ORKNEY, KW17 2QL, 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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Straight Line
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
11,075 
1,730 
12,805 
At 28 February 2026
11,075 
1,730 
12,805 
Depreciation
At 1 March 2025
2,489 
435 
2,924 
Charge for the year
2,043 
315 
2,358 
At 28 February 2026
4,532 
750 
5,282 
Net book value
At 28 February 2026
6,543 
980 
7,523 
At 28 February 2025
8,586 
1,295 
9,881 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,338 
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Island Avian Surveys Ltd Notes to the Accounts for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
6,249 
18,543 
Other creditors
- 
750 
Loans from directors
47,004 
41,533 
Accruals
1,540 
1,350 
54,793 
62,176 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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