Registered number
05336768
Association for Environment Conscious Building (limited by guarantee)
Unaudited Filleted Accounts
31 December 2023
Association for Environment Conscious Building (limited by guarantee)
Registered number: 05336768
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Current assets
Cash at bank and in hand 186,680 245,542
Creditors: amounts falling due within one year 3 (15,982) (21,394)
Net current assets 170,698 224,148
Net assets 170,698 224,148
Capital and reserves 4
AECB LEBD (12,741) 12,489
Carbon Lite Retrofit 153,871 116,896
Carbon Lite 347,340 305,042
General Reserve (317,772) (210,279)
Shareholders' funds 170,698 224,148
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Wilburn
Director
Approved by the board on 8 March 2024
Association for Environment Conscious Building (limited by guarantee)
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Membership subscriptions
The company accounts for subscriptions as received as there is no requirement to repay these if a member leaves.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
The company operates as a mutual concern for its members and is therefore only liable to tax on investment income.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 8 8
3 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 14,220 19,868
Other creditors 1,762 1,526
15,982 21,394
4 Reserves General Carbon Lite Carbon Lite AECB LEBD
Retrofit
£ £ £ £
At 1 January 2023 (210,279) 305,042 116,896 12,489
(Deficit)/surplus for the year (107,493) 42,298 36,975 (25,230)
At 31 December 2023 (317,772) 347,340 153,871 (12,741)
5 Other information
Association for Environment Conscious Building (limited by guarantee) is a private company limited by guarantee and incorporated in England. Its registered office is:
30 Linden Road
Earby
Barnoldswick
Lancashire
BB18 6XR
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