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REGISTERED NUMBER: 03176447 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 January 2024

for

The British Association Of Brain Injury
And Complex Case Management Limited

The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Contents of the Financial Statements
for the Year Ended 31 January 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 4

Notes to the Financial Statements 6


The British Association Of Brain Injury
And Complex Case Management Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: A M Rose
Mrs J Mason
Ms V A Gilman





REGISTERED OFFICE: Suite 8F, Phoenix House
100 Brierley Street
Bury
BL9 9HN





REGISTERED NUMBER: 03176447 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The British Association Of Brain Injury
And Complex Case Management Limited


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 Income Statement and certain other primary statements and the Report of the Directors are 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 The British Association Of Brain Injury And Complex Case Management Limited for the year ended 31 January 2024 which comprise the Income Statement, 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 The British Association Of Brain Injury And Complex Case Management Limited, 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 The British Association Of Brain Injury And Complex Case Management Limited and state those matters that we have agreed to state to the Board of Directors of The British Association Of Brain Injury And Complex Case Management Limited, 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 The British Association Of Brain Injury And Complex Case Management Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The British Association Of Brain Injury And Complex Case Management Limited 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 The British Association Of Brain Injury And Complex Case Management Limited. You consider that The British Association Of Brain Injury And Complex Case Management Limited 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 The British Association Of Brain Injury And Complex Case Management Limited. 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.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The British Association Of Brain Injury
And Complex Case Management Limited


LE19 1WP


28 March 2024

The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,806 5,680

CURRENT ASSETS
Debtors 5 36,800 22,129
Cash at bank and in hand 824,704 680,027
861,504 702,156
CREDITORS
Amounts falling due within one year 6 276,616 264,111
NET CURRENT ASSETS 584,888 438,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

588,694

443,725

PROVISIONS FOR LIABILITIES - 90
NET ASSETS 588,694 443,635

RESERVES
Income and expenditure account 588,694 443,635
588,694 443,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Balance Sheet - continued
31 January 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2024 and were signed on its behalf by:





Mrs J Mason - Director


The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

The British Association Of Brain Injury And Complex Case Management Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2023
and 31 January 2024 38,976
DEPRECIATION
At 1 February 2023 33,296
Charge for year 1,874
At 31 January 2024 35,170
NET BOOK VALUE
At 31 January 2024 3,806
At 31 January 2023 5,680

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 7,585 6,929
Other debtors 1,413 433
Deferred tax asset 139 -
Prepayments and accrued income 27,663 14,767
36,800 22,129

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 1,681 1,626
Corporation tax 6,367 6,130
VAT 5,722 8,139
Other creditors 343 -
Accruals and deferred income 262,503 248,216
276,616 264,111

The British Association Of Brain Injury
And Complex Case Management Limited (Registered number: 03176447)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


7. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amounted to £22,603 (2023 £Nil).

8. 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 net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.