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2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 11 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 11 2022-09-30 01716719 12 2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 12 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 12 2022-09-30 01716719 13 2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 13 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 13 2022-09-30 01716719 14 2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 14 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 14 2022-09-30 01716719 15 2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 15 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 15 2022-09-30 01716719 16 2021-10-01 2022-09-30 01716719 frs-core:CurrentFinancialInstruments 16 2022-09-30 01716719 frs-core:Non-currentFinancialInstruments 16 2022-09-30 01716719 17 2021-10-01 2022-09-30 01716719 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2022-09-30 01716719 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 01716719 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 01716719 dpl-frs:Item7 2021-10-01 2022-09-30 01716719 dpl-frs:Item7 2021-09-30 01716719 dpl-frs:Item7 2022-09-30 01716719 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 01716719 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 01716719 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 01716719 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 01716719 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 01716719 dpl-frs:Item8 2021-10-01 2022-09-30 01716719 dpl-frs:Item8 2021-09-30 01716719 dpl-frs:Item8 2022-09-30 01716719 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 01716719 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 01716719 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 01716719 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 01716719 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 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Registered number: 01716719
American European Business Association Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
FMA Accountants Ltd
Chartered Certified Accountants
Building 3 Chiswick Business Park
566 Chiswick High Road
Chiswick
W4 5YA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01716719
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16 210
16 210
CURRENT ASSETS
Debtors 5 12,006 7,300
Cash at bank and in hand 52,483 61,042
64,489 68,342
Creditors: Amounts Falling Due Within One Year 6 (35,308 ) (29,621 )
NET CURRENT ASSETS (LIABILITIES) 29,181 38,721
TOTAL ASSETS LESS CURRENT LIABILITIES 29,197 38,931
NET ASSETS 29,197 38,931
Income and Expenditure Account 29,197 38,931
MEMBERS' FUNDS 29,197 38,931
Page 1
Page 2
For the year ending 30 September 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 and Expenditure Account.
On behalf of the board
Mr Paul Staples (Chair)
Director
22/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
American European Business Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01716719 . The registered office is C/O FMA Accountants Ltd , Building 3 Chiswick Business Park, 566 Chiswick High Road, Chiswick, W4 5YA.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Computer Equipment 33.3% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 583
As at 30 September 2023 583
Depreciation
As at 1 October 2022 373
Provided during the period 194
As at 30 September 2023 567
Net Book Value
As at 30 September 2023 16
As at 1 October 2022 210
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 11,820 7,140
Prepayments and accrued income 186 160
12,006 7,300
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 491 807
VAT 3,623 2,548
Net wages - 2,995
Accruals and deferred income 31,194 23,271
35,308 29,621
7. 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.
Page 4