Act Counselling And Training Services Ltd

	Registered number
	SC791279

	Act Counselling And Training Services Ltd
	Unaudited Accounts
	for the year ended
	31 December 2025

Act Counselling And Training Services Ltd Balance Sheet as at 31 December 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets			3,154		2,974
			3,154		2,974

Current assets
Cash at bank and in hand		56,394		74,566
		56,394		74,566

Prepayments and accrued income:		12,250		0

Creditors: amounts falling due within one year	3	(11,060)		(25,094)

Net current assets / (liabilities)			57,584		49,472

Total assets less current liabilities			60,738		52,446

Provisions for liabilities	4		(789)		(743)

Total net assets (liabilities)			59,949		51,703

Reserves
Profit and loss account			59,949		51,703
Members' funds			59,949		51,703

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs A Mcvey

Director

Approved by the board on 25 September 2026

Company Number: SC791279 (a Private Company Limited by Guarantee registered in Scotland)

Registered Office:

210 Glasgow Road
Rutherglen
Glasgow
G73 1SA
Scotland

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings	25% Reducing Balance
Plant & machinery	25% Reducing Balance

Employees
	2025	2024
Average number of employees during the period	5	5

Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	643	11,737
Taxation & social security	6,311	12,344
Other creditors	4,106	1,013
	11,060	25,094

Provisions
	2025	2024
	£	£
Deferred tax	789	743
	789	743