Company registration number:
SC370493
Built Environment Support and Training Ltd
Unaudited filleted financial statements
31 December 2025
Built Environment Support and Training Ltd
Contents
Directors and other information
Accountant's report
Statement of financial position and notes to the financial statements
Built Environment Support and Training Ltd
Directors and other information
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Directors |
Saffron Grant |
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Gail McEwen |
(Appointed 17 June 2025) |
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Secretary |
Christopher Grant |
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Company number |
SC370493 |
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Registered office |
Clyde Offices 2nd Floor |
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48 West George Street |
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Glasgow |
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G2 1BP |
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Accountant |
Accountsplus Accountants |
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Studio 51, Embroidery Mill |
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Abbey Mill Business Centre |
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Paisley |
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PA1 1TJ |
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Built Environment Support and Training Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Built Environment Support and Training Ltd
Year ended 31 December 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 December 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Accountsplus Accountants
AFA
Studio 51, Embroidery Mill
Abbey Mill Business Centre
Paisley
PA1 1TJ
9 September 2026
Built Environment Support and Training Ltd
Statement of financial position
31 December 2025
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2025 |
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2024 |
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£ |
£ |
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£ |
£ |
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Fixed assets |
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79,497 |
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106,066 |
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_______ |
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_______ |
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Current assets |
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99,576 |
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136,753 |
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Prepayments and accrued income |
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1,403 |
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1,109 |
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_______ |
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_______ |
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100,979 |
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137,862 |
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Creditors: amounts falling due within one year |
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(
280,239) |
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243,479) |
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_______ |
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_______ |
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Net current liabilities |
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(
179,260) |
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(
105,617) |
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_______ |
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_______ |
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Total assets less current liabilities |
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(
99,763) |
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449 |
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Accruals and deferred income |
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- |
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(
434) |
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_______ |
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Net (liabilities)/assets |
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(
99,763) |
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15 |
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_______ |
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_______ |
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Capital and reserves |
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(
99,763) |
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15 |
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_______ |
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Notes to the financial statements
Built Environment Support and Training Ltd
Year ended 31 December 2025
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
4
(2024:
5
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2.
Directors advances, credits and guarantees
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During the year the directors entered into the following advances and credits with the company: |
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2025 |
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Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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Saffron Grant |
(
278) |
27,879 |
- |
27,601 |
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Gail McEwen |
- |
3,968 |
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3,968 |
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_______ |
_______ |
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(
278) |
31,847 |
- |
31,569 |
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2024 |
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Balance brought forward |
Advances /(credits) to the directors |
Amounts repaid |
Balance o/standing |
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£ |
£ |
£ |
£ |
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Saffron Grant |
7,702 |
- |
(
7,980) |
(
278) |
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Gail McEwen |
- |
- |
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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.
Directors responsiblities:
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The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
10 September 2026
, and are signed on behalf of the board by:
Saffron Grant
Director
Company registration number:
SC370493
The company is a private company limited by shares, registered in Scotland.