Company Registration No. SC216764 (Scotland)
Scottish Association of Landlords
Unaudited accounts
for the year ended 31 August 2025
Scottish Association of Landlords
Unaudited accounts
Contents
Scottish Association of Landlords
Statement of financial position
as at 31 August 2025
Tangible assets
7,328
11,070
Cash at bank and in hand
709,645
683,489
Creditors: amounts falling due within one year
(190,815)
(185,193)
Net current assets
616,652
540,244
Net assets
623,980
551,314
Profit and loss account
623,980
551,314
Members' funds
623,980
551,314
For the year ending 31 August 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.
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 21 May 2026 and were signed on its behalf by
J Blackwood
Director
Company Registration No. SC216764
Scottish Association of Landlords
Notes to the Accounts
for the year ended 31 August 2025
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.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
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.
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Tangible fixed assets
Total
At 1 September 2024
80,585
At 1 September 2024
69,515
Scottish Association of Landlords
Notes to the Accounts
for the year ended 31 August 2025
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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.
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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 £24,000 in respect of member training for the current year.
During the year a loan of £10,000 was advanced to Landlord Accreditation Scotland Ltd and this was repaid in full during the year. No interest was charged on this loan.
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Average number of employees
During the year the average number of employees was 21 (2024: 19).