Independent Roof Training Association (Scotland) Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC354117

Independent Roof Training Association (Scotland)

Company Limited by Guarantee

Filleted Unaudited Financial Statements

31 January 2026

Independent Roof Training Association (Scotland)

Company Limited by Guarantee

Statement of Financial Position

31 January 2026

	2026	2025
	£	£
Current assets	15,863	14,413
Prepayments and accrued income	–	4,017
	--------	--------
	15,863	18,430

Creditors: amounts falling due within one year	1,928	16,351
	--------	--------
Net current assets	13,935	2,079
	--------	-------
Total assets less current liabilities	13,935	2,079

Accruals and deferred income	5,180	9,320
	--------	-------
	8,755	(7,241)
	--------	-------

Capital and reserves	8,755	( 7,241)
	-------	-------

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These 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 23 October 2026 , and are signed on behalf of the board by:

Mr IW Letham
Director

Company registration number: SC354117

The company is a private company limited by guarantee, registered in Scotland. The address of the registered office is c/o David Higgins & Company CA, West Renfrew House, 26 Brougham Street, Greenock, Inverclyde, PA16 8AD.