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2021-07-01 2022-06-30 06868881 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06868881
Commonwealth Lawyers Association Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06868881
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,779 21,903
16,779 21,903
CURRENT ASSETS
Debtors 5 7,043 42,212
Cash at bank and in hand 48,321 120,201
55,364 162,413
Creditors: Amounts Falling Due Within One Year 6 (33,176 ) (124,370 )
NET CURRENT ASSETS (LIABILITIES) 22,188 38,043
TOTAL ASSETS LESS CURRENT LIABILITIES 38,967 59,946
NET ASSETS 38,967 59,946
Income and Expenditure Account 38,967 59,946
MEMBERS' FUNDS 38,967 59,946
Page 1
Page 2
For the year ending 30 June 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
Laurence Watt
Director
06/03/2024
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
Commonwealth Lawyers Association Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 06868881 . The registered office is Fifth Floor Mariner House, 62 Princes Street, Bristol, BS1 4QD.
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:
Plant & Machinery 4 year straight line
Computer Equipment 4 year straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 2)
3 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 28,230 16,521 44,751
Additions - 3,089 3,089
As at 30 June 2023 28,230 19,610 47,840
Depreciation
As at 1 July 2022 7,059 15,789 22,848
Provided during the period 7,059 1,154 8,213
As at 30 June 2023 14,118 16,943 31,061
Net Book Value
As at 30 June 2023 14,112 2,667 16,779
As at 1 July 2022 21,171 732 21,903
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 170
Prepayments and accrued income 1,067 42,042
Other debtors 5,976 -
7,043 42,212
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 3,729
Other taxes and social security 1,786 1,218
Deferred income 28,434 116,490
Pensions payable 1,296 1,523
Accruals 1,660 1,410
33,176 124,370
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