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REGISTERED NUMBER: 02406897 (England and Wales)















THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mrs G M Armstrong
Mrs F J Cleland
Mr A L Hunter
Mrs L Lock
Mr J N Middlehurst
Mr M D Pitcher
Mrs E M Read
Mrs K A Richards
Mr A Smith
Mr P C Stanyon
Mr G Waxman
Mrs Z P Wilkins
Mr J E G Bailey
Ms C Carpenter
Mrs A J Saxby
Mrs K T Fox
Ms A Edwards
Mr P J Clark





REGISTERED OFFICE: Gibson House
Hurricane Court
Hurricane Close
Stafford
ST16 1GZ





REGISTERED NUMBER: 02406897 (England and Wales)

THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 8,648 8,731
Investments 5 3,257,556 3,145,378
3,266,204 3,154,109

CURRENT ASSETS
Debtors 6 506,142 183,159
Cash at bank 1,176,401 571,998
1,682,543 755,157
CREDITORS
Amounts falling due within one year 7 (681,594 ) (225,399 )
NET CURRENT ASSETS 1,000,949 529,758
TOTAL ASSETS LESS CURRENT LIABILITIES 4,267,153 3,683,867

PROVISIONS FOR LIABILITIES (2,011 ) -
NET ASSETS 4,265,142 3,683,867

RESERVES
Income and expenditure account 4,265,142 3,683,867
MEMBERS' FUNDS 4,265,142 3,683,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

BALANCE SHEET - continued
30 SEPTEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income and Expenditure account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by:





Mr P C Stanyon - Director


THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

The Association Of Electoral Administrators is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, being the provision of consultancy, education, training and member services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2022 - 38 ) .

THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 912 11,909 12,821
Additions - 4,166 4,166
At 30 September 2023 912 16,075 16,987
DEPRECIATION
At 1 October 2022 229 3,861 4,090
Charge for year 229 4,020 4,249
At 30 September 2023 458 7,881 8,339
NET BOOK VALUE
At 30 September 2023 454 8,194 8,648
At 30 September 2022 683 8,048 8,731

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Fixed Asset Investment B/fwd 3,145,378 3,333,021
Fixed Asset Investment Additions - 250,000
Fixed Asset Investment increase/(decrease) in market
value

112,178

(437,643

)
3,257,556 3,145,378

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 337,894 96,681
Other debtors 805 -
Tax - 27,306
Prepayments and accrued income 167,443 59,172
506,142 183,159

THE ASSOCIATION OF ELECTORAL
ADMINISTRATORS (REGISTERED NUMBER: 02406897)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,295 16,477
Tax 57,607 -
Social security and other taxes 30,907 32,674
VAT 138,938 65,246
Accruals and deferred income 450,847 111,002
681,594 225,399

8. LIMITED BY GUARANTEE

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.