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REGISTERED NUMBER: 08750340 (England and Wales)















ASSOCIATION OF INDEPENDENT
RISK & FRAUD ADVISORS

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023






ASSOCIATION OF INDEPENDENT
RISK & FRAUD ADVISORS (REGISTERED NUMBER: 08750340)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Balance Sheet 1

Chartered Accountants' Report 3

ASSOCIATION OF INDEPENDENT
RISK & FRAUD ADVISORS (REGISTERED NUMBER: 08750340)

BALANCE SHEET
31 OCTOBER 2023

31.10.23 31.10.22
£ £
TOTAL ASSETS LESS CURRENT LIABILITIES - -

RESERVES - -

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Association of Independent Risk & Fraud Advisors is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08750340

Registered office: c/o Cox Costello & Horne
Batchworth Lock House
99 Church Street
Rickmansworth
WD3 1JJ

2. GOING CONCERN BASIS

Since incorporation, the company remains non-trading and accordingly the financial statements are prepared on a basis other than that of a going concern. The financial statements have been prepared on a break-up basis at the year end. In adopting the break-up basis at the year end the following policies and procedures were implemented.
- all assets have been disclosed at values at which they are expected to be realised
- all liabilities reflect the full amount at which they are expected to materialise

As the company is non-trading, the directors consider it inappropriate to prepare the financial statements on a going concern basis and therefore the directors have prepared these financial statements on a break-up basis as set out above under the basis of preparation.

3. AVERAGE NUMBER OF EMPLOYEES

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



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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

ASSOCIATION OF INDEPENDENT
RISK & FRAUD ADVISORS (REGISTERED NUMBER: 08750340)

BALANCE SHEET - continued
31 OCTOBER 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2024 and were signed on its behalf by:





K A Smith - Director


CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ASSOCIATION OF INDEPENDENT
RISK & FRAUD ADVISORS


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss account is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Association of Independent Risk & Fraud Advisors for the year ended 31 October 2023 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Association of Independent Risk & Fraud Advisors, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Association of Independent Risk & Fraud Advisors and state those matters that we have agreed to state to the Board of Directors of Association of Independent Risk & Fraud Advisors, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Association of Independent Risk & Fraud Advisors and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Association of Independent Risk & Fraud Advisors has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Association of Independent Risk & Fraud Advisors. You consider that Association of Independent Risk & Fraud Advisors is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Association of Independent Risk & Fraud Advisors. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cox Costello & Horne
Chartered Accountants and Tax Advisors
Batchworth Lock House
99 Church Street, Rickmansworth
WD3 1JJ


10 April 2024