IRIS Accounts Production v23.4.0.336 12788344 Board of Directors 1.1.23 31.12.23 31.12.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh127883442022-12-31127883442023-12-31127883442023-01-012023-12-31127883442021-12-31127883442022-01-012022-12-31127883442022-12-3112788344ns15:EnglandWales2023-01-012023-12-3112788344ns14:PoundSterling2023-01-012023-12-3112788344ns10:Director12023-01-012023-12-3112788344ns10:CompanyLimitedByGuarantee2023-01-012023-12-3112788344ns10:SmallEntities2023-01-012023-12-3112788344ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3112788344ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3112788344ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3112788344ns10:FullAccounts2023-01-012023-12-3112788344ns10:Director32023-01-012023-12-3112788344ns10:Director42023-01-012023-12-3112788344ns10:Director52023-01-012023-12-3112788344ns10:CompanySecretary12023-01-012023-12-3112788344ns10:RegisteredOffice2023-01-012023-12-3112788344ns5:CurrentFinancialInstruments2023-12-3112788344ns5:CurrentFinancialInstruments2022-12-3112788344ns5:RetainedEarningsAccumulatedLosses2023-12-3112788344ns5:RetainedEarningsAccumulatedLosses2022-12-3112788344ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3112788344ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3112788344ns5:RetainedEarningsAccumulatedLosses2022-12-3112788344ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-31
REGISTERED NUMBER: 12788344 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

ISACA Central UK Chapter Limited

ISACA Central UK Chapter Limited (Registered number: 12788344)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ISACA Central UK Chapter Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J Evans
M Hughes
S J Parker
R G Smith





SECRETARY: R G Smith





REGISTERED OFFICE: Fairfield House
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB





REGISTERED NUMBER: 12788344 (England and Wales)





ACCOUNTANTS: Johnstone Howell & Co
104 Whitby Road
Ellesmere Port
Cheshire
CH65 0AB

ISACA Central UK Chapter Limited (Registered number: 12788344)

Balance Sheet
31 December 2023

2023 2022
Notes £ £
CURRENT ASSETS
Debtors 4 58,301 42,145
Cash at bank 19,128 52,136
77,429 94,281
CREDITORS
Amounts falling due within one year 5 12,330 13,769
NET CURRENT ASSETS 65,099 80,512
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,099

80,512

RESERVES
Income and expenditure account 6 65,099 80,512
65,099 80,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:





S J Parker - Director


ISACA Central UK Chapter Limited (Registered number: 12788344)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

ISACA Central UK Chapter Limited 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.

Turnover
Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
ISACA USA account 49,447 40,985
Sundry debtors and prepayments 8,854 1,160
58,301 42,145

ISACA Central UK Chapter Limited (Registered number: 12788344)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Tax 47 9
Sundry creditors and accruals 500 500
Deferred income 11,783 13,260
12,330 13,769

6. RESERVES
Income and
expenditure
account
£

At 1 January 2023 80,512
Deficit for the year (15,413 )
At 31 December 2023 65,099