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Registered number: 01699699
Ophthalmological Products Trade And Industry Conference(The)
Unaudited Financial Statements
For The Year Ended 31 December 2023
Brian Paul Limited
Chartered Accountants
Chase Green House
42 Chase Side
Enfield
Middlesex
EN2 6NF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01699699
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 113,483 23,964
Cash at bank and in hand 240,679 270,731
354,162 294,695
Creditors: Amounts Falling Due Within One Year 5 (187,476 ) (172,735 )
NET CURRENT ASSETS (LIABILITIES) 166,686 121,960
TOTAL ASSETS LESS CURRENT LIABILITIES 166,686 121,960
NET ASSETS 166,686 121,960
Income and Expenditure Account 166,686 121,960
MEMBERS' FUNDS 166,686 121,960
For the year ending 31 December 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
Mr N Fitrzyk
Director
01/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ophthalmological Products Trade And Industry Conference(The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 01699699 . The registered office is 70 Graeme Road, Enfield, Middlesex, EN1 3UT.
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
Exibition fees
These represent amounts received from customers, less amounts repaid, and excludes value added tax. With the exception of membership subscriptions and bank interest receivable this is the sole revenue generating activity of the company and is wholly United Kingdom based.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.4. Cash flow statement
The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement under Financial Reporting Standard 1, "Cash flow requirements".
3. Average Number of Employees
There were no staff costs for the year ended 31 December 2022 nor for the year 31 December 2021.
The average number of employees during the year was  NIL (2022: NIL)
- -
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 103,506 -
Prepayments and accrued income 9,977 19,316
Vat recoverable - 4,648
113,483 23,964
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 62 17
VAT 27,598 -
Other creditors 154,445 166,597
Accruals 5,371 6,121
187,476 172,735
Page 2
Page 3
6. 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 3