Company registration number 11407024 (England and Wales)
EUROPEAN COLLEGE OF LABORATORY ANIMAL MEDICINE, LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
PAGES FOR FILING WITH REGISTRAR
EUROPEAN COLLEGE OF LABORATORY ANIMAL MEDICINE, LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
EUROPEAN COLLEGE OF LABORATORY ANIMAL MEDICINE, LIMITED
BALANCE SHEET
- 1 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
3
6,032
2,929
Cash at bank and in hand
50,292
55,660
56,324
58,589
Creditors: amounts falling due within one year
4
(65,280)
(68,059)
Net current liabilities
(8,956)
(9,470)
Reserves
Income and expenditure account
(8,956)
(9,470)
Members' funds
(8,956)
(9,470)
The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true
For the financial year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared 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 17 April 2024 and are signed on its behalf by:
Dr J Rodgers
Director
Company registration number 11407024 (England and Wales)
EUROPEAN COLLEGE OF LABORATORY ANIMAL MEDICINE, LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
- 2 -
1
Accounting policies
Company information
European College of Laboratory Animal Medicine, Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2
Income and expenditure
Income and expenses are included in the financial statements as they become receivable or due.
Expenses include VAT where applicable as the company cannot reclaim it.
1.3
Taxation
The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was: 3
2023
2022
Number
Number
Total
3
3
3
Debtors
2023
2022
Amounts falling due within one year:
£
£
Service charges due
5,292
2,256
Other debtors
740
673
6,032
2,929
EUROPEAN COLLEGE OF LABORATORY ANIMAL MEDICINE, LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
- 3 -
4
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
747
3,561
Other creditors
64,533
64,498
65,280
68,059
5
Members' liability
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.