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Company Registration No. SC310150 (Scotland)
The Aquatic Coleoptera Conservation Trust Unaudited accounts for the year ended 31 October 2025
The Aquatic Coleoptera Conservation Trust Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Aquatic Coleoptera Conservation Trust Company Information for the year ended 31 October 2025
Directors
David Bilton Ronald Carr Andrew Foster Garth Foster Martin Hammond Alan Law Rachel Mackay-Auston Kevin Rowley
Company Number
SC310150 (Scotland)
Registered Office
3 Eglinton Terrace Ayr Ayrshire KA7 1JJ Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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The Aquatic Coleoptera Conservation Trust Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
15,181
9,116
Creditors: amounts falling due within one year
4
(8,534)
(1,323)
Net current assets
6,647
7,793
Net assets
6,647
7,793
Capital and reserves
Profit and loss account
6,647
7,793
Shareholders' funds
6,647
7,793
For the year ending 31 October 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 3 March 2026 and were signed on its behalf by
Rachel Mackay-Auston Director Company Registration No. SC310150
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The Aquatic Coleoptera Conservation Trust Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Aquatic Coleoptera Conservation Trust is a private company, limited by shares, registered in Scotland, registration number SC310150. The registered office is 3 Eglinton Terrace, Ayr, Ayrshire, KA7 1JJ, 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.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
6,454
-
Accruals
480
1,323
Deferred income
1,600
-
8,534
1,323
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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