Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-08-01falseNo description of principal activity57falsetrue 04477892 2022-08-01 2023-07-31 04477892 2021-08-01 2022-07-31 04477892 2023-07-31 04477892 2022-07-31 04477892 c:Director1 2022-08-01 2023-07-31 04477892 d:CurrentFinancialInstruments 2023-07-31 04477892 d:CurrentFinancialInstruments 2022-07-31 04477892 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 04477892 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 04477892 d:RetainedEarningsAccumulatedLosses 2023-07-31 04477892 d:RetainedEarningsAccumulatedLosses 2022-07-31 04477892 c:FRS102 2022-08-01 2023-07-31 04477892 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 04477892 c:FullAccounts 2022-08-01 2023-07-31 04477892 c:CompanyLimitedByGuarantee 2022-08-01 2023-07-31 04477892 2 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 04477892









BRITISH ASSOCIATION OF CONCERT HALLS
(A company limited by guarantee)







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
BRITISH ASSOCIATION OF CONCERT HALLS
 
(A company limited by guarantee)
REGISTERED NUMBER: 04477892

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,500
4,500

Cash at bank and in hand
  
58,986
46,215

  
63,486
50,715

Creditors: amounts falling due within one year
 5 
(19,104)
(10,367)

Net current assets
  
 
 
44,382
 
 
40,348

Total assets less current liabilities
  
44,382
40,348

  

Net assets
  
44,382
40,348


Capital and reserves
  

Profit and loss account
  
44,382
40,348

  
44,382
40,348


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 January 2024.



K M Appleby
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

British Association of Concert Halls is a company limited by guarantee and incorporated in England. The address of the registered office is 32 Rose Street, London, WC2E 9ET.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover consists of the invoiced value of member subscriptions relating to the current year. All of the turnover was derived in the United Kingdom.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.5

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors, other debtors and other creditors.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
BRITISH ASSOCIATION OF CONCERT HALLS

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2022 - 7). No director received any remuneration during the year (2022: nil).



4.


Debtors

2023
2022
£
£


Prepayments and accrued income
4,500
4,500

4,500
4,500



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
8,809
13

Accruals and deferred income
10,295
10,354

19,104
10,367




6.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 3