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Registered number: 04391794
The Institute Of Tourist Guiding
Unaudited Financial Statements
For The Year Ended 31 August 2023
Devonports LAS Accountants Ltd
10 Station Court
Station Approach
Wickford
Essex
SS11 7AT
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Statement of Financial Position 4—5
Notes to the Financial Statements 6—9
Page 1
Company Information
Directors J V Morgan
A P Carr
J Clare
T M Conway
S J Empson
R C Freeland
C M Hiley
C S Jones MBE
P A Langford
A J McLaughlin
K Müller
D G Poyser
J M Rolf
Secretary R C Freeland
Company Number 04391794
Registered Office Coppergate House
10 Whites Row
London
E1 7NF
Accountants Devonports LAS Accountants Ltd
10 Station Court
Station Approach
Wickford
Essex
SS11 7AT
Page 1
Page 2
Accountant's Report
We have reviewed the financial statements of The Institute Of Tourist Guiding for the year ended 31st August 2023, which comprise the Income Statement, Statement of Financial Position and the related notes 1 to 14. The financial reporting framework that has been applied in their preparation is applicable law and United kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
This report is made soley to the company's directors, as a body, in accordance with the terms of our engagement letter dated October 2023. Our review has been undertaken so that we might state to the directors those matters that we have agreed with them in our engagement letter and for no other purpose.To the fullest extent permitted by law, we do not accept or assume responsibilty to anyone other than the company and the company's directors as a body for our work, for this report or the conclusions we have formed.
Directors' responsibilty for the financial statements.
As explained more fully in the Directors' Responsibilities Statement set out on page two, the directors are responsibile for the preparation of the financial statements and for being satisfied that they give a true and fair view.
Accountants' responsibility.
Our responsibilty is to express a conclusion based on our review of the financial statements. We conducted our review in accordance with International Standrad on Review Engagements (ISRE) 2400 (Revised), "Engagements to review historical financial statements' and ICAEW Technical Release TECH 09/13AAF "Assurance review engagements on historical financial statements". ISRE 2400 also requires us to comply with the ICAEW Code of Ethics.
Scope of the assurance review
A review of financial statements in accordance with ISRE2400 (Revised) is a limited assurance engagement. We have performed additional procedures to those required under a compiliation engagement. These primarily consist of making enquiries of management and others within the entity, as appropriate, applying analytical procedures and evaluating the evidence obtained.The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing (UK and Ireland). Accordingly, we do not express an audit opinion on these financial statements.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the financial statements have not been prepared:
- so as to give a true and fair view of the state of the company's affairs as at 31 August 2023 and of its surplus for the year then ended,
- in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"; and
- in accordance with the requirements of the Companies Act 2006.
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Signed
S W Lescott FCCA
20/11/2023
Devonports LAS Accountants Ltd
10 Station Court
Station Approach
Wickford
Essex
SS11 7AT
Page 3
Page 4
Statement of Financial Position
Registered number: 04391794
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,603 6,812
8,603 6,812
CURRENT ASSETS
Stocks - 1,500
Debtors 6 21,744 24,181
Cash at bank and in hand 300,570 257,443
322,314 283,124
Creditors: Amounts Falling Due Within One Year 7 (193,668 ) (177,347 )
NET CURRENT ASSETS (LIABILITIES) 128,646 105,777
TOTAL ASSETS LESS CURRENT LIABILITIES 137,249 112,589
NET ASSETS 137,249 112,589
Income Statement 137,249 112,589
MEMBERS' FUNDS 137,249 112,589
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Page 5
For the year ending 31 August 2023 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
C M Hiley
Director
K Müller
Director
12/10/2023
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
The Institute Of Tourist Guiding is a private company, limited by guarantee, incorporated in England & Wales, registered number 04391794 . The registered office is Coppergate House, 10 Whites Row, London, E1 7NF.
The presentation currency of the financial statements is the pound sterling.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts received in respect of membershp and student subscriptions and examination fees.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Other intangible assets represent expenditure on the web site and database. It is amortised to income and expenditure account over its estimated economic life of four years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33% on cost
Computer Equipment 20% on cost
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsole and slow moving items.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income and expenditure account as they become payable in accordance with the rules of the scheme.
2.8. Deferred income
Deferred income represents qualification and membership fees received in advance of the Institute's financial year end.These are included with creditors; Amounts falling due within one year.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 September 2022 21,469
Additions 5,082
As at 31 August 2023 26,551
Amortisation
As at 1 September 2022 14,657
Provided during the period 3,291
As at 31 August 2023 17,948
Net Book Value
As at 31 August 2023 8,603
As at 1 September 2022 6,812
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 13,806 53,774 67,580
As at 31 August 2023 13,806 53,774 67,580
Depreciation
As at 1 September 2022 13,806 53,774 67,580
As at 31 August 2023 13,806 53,774 67,580
Net Book Value
As at 31 August 2023 - - -
As at 1 September 2022 - - -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,364 13,119
Prepayments and accrued income 6,493 6,175
Other debtors 4,000 4,000
Corporation tax recoverable assets 887 887
21,744 24,181
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,291 22,698
Corporation tax 212 -
Other taxes and social security 2,710 1,080
Katrine Prince fund 15,096 12,345
Accruals 5,040 4,920
Deferred income 149,319 136,304
193,668 177,347
8. Post Balance Sheet Events
The company continues to make a significant investment in upgrading its website and database. This is still ongoing and is expected to be completed within the next months. This is to facilitate a more interactive experience for the Institute members and consumers.
9. 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 £10.
10. Ultimate Controlling Party Not Known
The company does not have an overall controlling party. The board of directors are considered to have control as a whole.
11. Katrine Prince Fund
The Institute has received donations from family and friends of Katrine Prince, a former trustee and director of the company now deceased. The balance of these donations, currently to the value of £15,064 are held to provide for specific purposes in memory of Katrine Prince.
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