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2022-12-31 01380461 frs-core:UnlistedNon-exchangeTraded 2021-12-31 01380461 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 01380461 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01380461 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 01380461 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2022-12-31 01380461 17 2022-01-01 2022-12-31 01380461 frs-core:CurrentFinancialInstruments 17 2022-12-31 01380461 frs-core:Non-currentFinancialInstruments 17 2022-12-31 01380461 18 2022-01-01 2022-12-31 01380461 frs-core:CurrentFinancialInstruments 18 2022-12-31 01380461 frs-core:Non-currentFinancialInstruments 18 2022-12-31 01380461 19 2022-01-01 2022-12-31 01380461 frs-core:CurrentFinancialInstruments 19 2022-12-31 01380461 frs-core:Non-currentFinancialInstruments 19 2022-12-31 01380461 20 2022-01-01 2022-12-31 01380461 frs-core:CurrentFinancialInstruments 20 2022-12-31 01380461 frs-core:Non-currentFinancialInstruments 20 2022-12-31 01380461 dpl-frs:Item1 2022-01-01 2022-12-31 01380461 dpl-frs:Item1 2021-12-31 01380461 dpl-frs:Item1 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 01380461 dpl-frs:Item4 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 01380461 dpl-frs:Item5 2022-01-01 2022-12-31 01380461 dpl-frs:Item5 2021-12-31 01380461 dpl-frs:Item5 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 01380461 dpl-frs:Item6 2022-01-01 2022-12-31 01380461 dpl-frs:Item6 2021-12-31 01380461 dpl-frs:Item6 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 01380461 dpl-frs:Item7 2022-01-01 2022-12-31 01380461 dpl-frs:Item7 2021-12-31 01380461 dpl-frs:Item7 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 01380461 dpl-frs:Item8 2022-01-01 2022-12-31 01380461 dpl-frs:Item8 2021-12-31 01380461 dpl-frs:Item8 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 01380461 dpl-frs:Item9 2022-01-01 2022-12-31 01380461 dpl-frs:Item9 2021-12-31 01380461 dpl-frs:Item9 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 01380461 dpl-frs:Item10 2022-01-01 2022-12-31 01380461 dpl-frs:Item10 2021-12-31 01380461 dpl-frs:Item10 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 01380461 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 01380461 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 01380461 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 01380461 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 01380461 dpl-frs:Item11 2022-01-01 2022-12-31 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Registered number: 01380461
Conference Interpreters Limited
Financial Statements
For The Year Ended 31 December 2023
Applewood LLP
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 01380461
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 39,813 79,150
Cash at bank and in hand 40,882 11,445
80,695 90,595
Creditors: Amounts Falling Due Within One Year 5 (45,834 ) (52,994 )
NET CURRENT ASSETS (LIABILITIES) 34,861 37,601
TOTAL ASSETS LESS CURRENT LIABILITIES 34,861 37,601
NET ASSETS 34,861 37,601
RESERVES
Revaluation reserve 6 1,500 1,500
Income and Expenditure Account 33,361 36,101
MEMBERS' FUNDS 34,861 37,601
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
Ms Jeannette Collier
Director
06/03/2024
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
Conference Interpreters Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01380461 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles Fully written off
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
2.5. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 2
Page 3
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 48,108 79,150
Prepayments and accrued income (8,625 ) -
Corporation tax recoverable assets 330 -
39,813 79,150
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 32,760 38,042
Corporation tax - 78
VAT 12,074 7,737
Accruals and deferred income 1,000 7,137
45,834 52,994
6. Reserves
Revaluation Reserve
£
As at 1 January 2023 1,500
As at 31 December 2023 1,500
7. 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