13 December 2024 false No description of principal activity Taxfiler 2024.6 SC831798business:PrivateLimitedCompanyLtd2024-12-132026-03-31 SC8317982024-12-12 SC8317982024-12-132026-03-31 SC831798business:AuditExempt-NoAccountantsReport2024-12-132026-03-31 SC831798business:FilletedAccounts2024-12-132026-03-31 SC8317982026-03-31 SC831798business:Director12024-12-132026-03-31 SC831798business:Director22024-12-132026-03-31 SC831798business:RegisteredOffice2024-12-132026-03-31 SC831798core:WithinOneYear2026-03-31 SC831798core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC831798core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC831798core:PreviouslyStatedAmount2026-03-31 SC831798business:SmallEntities2024-12-132026-03-31 SC831798countries:Scotland2024-12-132026-03-31 SC831798core:PlantMachinery2024-12-132026-03-31 SC831798core:ComputerEquipment2024-12-132026-03-31 SC831798core:PlantMachinery2024-12-12 SC831798core:ComputerEquipment2024-12-12 SC831798core:PlantMachinery2026-03-31 SC831798core:ComputerEquipment2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC831798 (Scotland)
Independent Access Scotland Ltd Unaudited accounts for the period from 13 December 2024 to 31 March 2026
Independent Access Scotland Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Independent Access Scotland Ltd Company Information for the period from 13 December 2024 to 31 March 2026
Directors
Bryan Rodgers Stacey Rodgers
Company Number
SC831798 (Scotland)
Registered Office
10b Hastings Place 43 Ranoldcoup Road Darvel KA17 0JX Scotland
Accountants
AMG Accountancy Palmyra Priestland KA17 0LP
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Independent Access Scotland Ltd Statement of financial position as at 31 March 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
29,393 
Current assets
Debtors
5
20,121 
Cash at bank and in hand
40,097 
60,218 
Creditors: amounts falling due within one year
6
(39,410)
Net current assets
20,808 
Net assets
50,201 
Capital and reserves
Called up share capital
2 
Profit and loss account
50,199 
Shareholders' funds
50,201 
For the period ending 31 March 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 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 28 May 2026 and were signed on its behalf by
Bryan Rodgers Director Company Registration No. SC831798
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Independent Access Scotland Ltd Notes to the Accounts for the period from 13 December 2024 to 31 March 2026
1
Statutory information
Independent Access Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC831798. The registered office is 10b Hastings Place 43 Ranoldcoup Road, Darvel, KA17 0JX, 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 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
15% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 13 December 2024
- 
- 
- 
Additions
34,534 
830 
35,364 
At 31 March 2026
34,534 
830 
35,364 
Depreciation
Charge for the period
5,838 
133 
5,971 
At 31 March 2026
5,838 
133 
5,971 
Net book value
At 31 March 2026
28,696 
697 
29,393 
5
Debtors
2026 
£ 
Amounts falling due within one year
Trade debtors
20,121 
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Independent Access Scotland Ltd Notes to the Accounts for the period from 13 December 2024 to 31 March 2026
6
Creditors: amounts falling due within one year
2026 
£ 
VAT
3,695 
Trade creditors
18,786 
Taxes and social security
15,629 
Accruals
1,300 
39,410 
7
Average number of employees
During the period the average number of employees was 3.
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