| Institute of Auctioneers and Appraisers in Scotland. |
| Registered number: |
SC013987 |
| Balance Sheet |
| as at 31 December 2025 |
|
|
|
|
|
2025 |
|
|
2024 |
| £ |
£ |
|
| Fixed assets |
|
|
|
222,473 |
|
|
224,493 |
| Current assets |
|
|
131,556 |
|
|
133,435 |
| Prepayments and accrued income |
|
|
838 |
|
|
- |
|
|
|
132,394 |
|
|
133,435 |
| Creditors: amounts falling due within one year |
|
|
(5,935) |
|
|
(10,100) |
| Net current assets |
|
|
|
126,459 |
|
|
123,335 |
| Total assets less current liabilities |
|
|
|
348,932 |
|
|
347,828 |
| Accruals and deferred income |
|
|
|
(5,931) |
|
|
(1,615) |
| Net assets |
|
|
|
343,001 |
|
|
346,213 |
|
|
|
|
|
|
|
|
| Capital and reserves |
|
|
|
343,001 |
|
|
346,213 |
|
|
|
|
|
|
|
|
| Number |
Number |
| Average number of employees |
|
|
|
7 |
|
|
7 |
|
|
|
|
|
|
|
|
| The company is a private company limited by guarantee and incorporated in Scotland. Its registered office is C/O Dwf Llp, 2 Semple Street, Edinburgh, Scotland, EH3 8BL. |
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| A Hutcheon |
| Director |
| Approved by the board on 28 August 2026 |