1 January 2026 false No description of principal activity Taxfiler 2024.6 SC652158business:CompanyLimitedByGuarantee2026-01-012026-07-31 SC6521582025-12-31 SC6521582026-01-012026-07-31 SC652158business:AuditExemptWithAccountantsReport2026-01-012026-07-31 SC652158business:FilletedAccounts2026-01-012026-07-31 SC6521582026-07-31 SC652158business:Director12026-01-012026-07-31 SC652158business:RegisteredOffice2026-01-012026-07-31 SC6521582025-12-31 SC652158core:WithinOneYear2026-07-31 SC652158core:WithinOneYear2025-12-31 SC652158core:CapitalContributionReservecore:PreviouslyStatedAmount2026-07-31 SC652158core:CapitalContributionReservecore:PreviouslyStatedAmount2025-12-31 SC652158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-07-31 SC652158core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC652158core:PreviouslyStatedAmount2026-07-31 SC652158core:PreviouslyStatedAmount2025-12-31 SC652158business:SmallEntities2026-01-012026-07-31 SC652158countries:Scotland2026-01-012026-07-31 SC6521582025-01-012025-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC652158 (Scotland)
Building Contractors Training Group Unaudited accounts for the period from 1 January 2026 to 31 July 2026
Building Contractors Training Group Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Building Contractors Training Group Company Information for the period from 1 January 2026 to 31 July 2026
Director
R Burns
Company Number
SC652158 (Scotland)
Registered Office
18 Mosshead Road Bearsden Glasgow G61 3HN
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
- 3 -
Building Contractors Training Group Statement of financial position as at 31 July 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Debtors
4
- 
2,339 
Cash at bank and in hand
- 
62,684 
- 
65,023 
Creditors: amounts falling due within one year
5
- 
(1,997)
Net current assets
- 
63,026 
Net assets
- 
63,026 
Reserves
6
Capital contribution reserve
78,783 
78,783 
Profit and loss account
(78,783)
(15,757)
Members' funds
- 
63,026 
For the period ending 31 July 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 director acknowledges his 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 and authorised for issue on 21 September 2026 and were signed on its behalf by
R Burns Director Company Registration No. SC652158
- 4 -
Building Contractors Training Group Notes to the Accounts for the period from 1 January 2026 to 31 July 2026
1
Statutory information
Building Contractors Training Group is a private company, limited by guarantee, registered in Scotland, registration number SC652158. The registered office is 18 Mosshead Road, Bearsden, Glasgow, G61 3HN. The company is in the process of being wound up.
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 period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents membership fees and delegate training fees, excluding value added tax.
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,339 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
- 
664 
Trade creditors
- 
933 
Accruals
- 
400 
- 
1,997 
6
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
7
Average number of employees
During the period the average number of employees was 0 (2025: 0).
- 5 -