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REGISTERED NUMBER: 13784980 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

Konrad Adenauer Stiftung UK Limited

Konrad Adenauer Stiftung UK Limited (Registered number: 13784980)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Konrad Adenauer Stiftung UK Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M Barner





SECRETARY: J Lindblad





REGISTERED OFFICE: 42 Essex Street
London
WC2R 3JF





REGISTERED NUMBER: 13784980 (England and Wales)





AUDITORS: Merchant Mackinlay Simpson Ltd
Statutory Auditors
2 Craven Road
Ealing
London
W5 2UA

Konrad Adenauer Stiftung UK Limited (Registered number: 13784980)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,449 -

CURRENT ASSETS
Debtors 5 88,328 36,776
Cash at bank and in hand 45,964 30,142
134,292 66,918
CREDITORS
Amounts falling due within one year 6 132,787 66,918
NET CURRENT ASSETS 1,505 -
TOTAL ASSETS LESS CURRENT LIABILITIES 3,954 -

RESERVES
Income and expenditure account 3,954 -
3,954 -

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 director and authorised for issue on 17 July 2024 and were signed by:





M Barner - Director


Konrad Adenauer Stiftung UK Limited (Registered number: 13784980)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Konrad Adenauer Stiftung UK 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 represents grant income from it's German parent company.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Konrad Adenauer Stiftung UK Limited (Registered number: 13784980)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


2. ACCOUNTING POLICIES - continued

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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 3,674
At 31 December 2023 3,674
DEPRECIATION
Charge for year 1,225
At 31 December 2023 1,225
NET BOOK VALUE
At 31 December 2023 2,449

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 88,328 36,776

Konrad Adenauer Stiftung UK Limited (Registered number: 13784980)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,737 400
Taxation and social security 927 -
Other creditors 126,123 66,518
132,787 66,918

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ketan Ramesh Patel FCCA (Senior Statutory Auditor)
for and on behalf of Merchant Mackinlay Simpson Ltd

8. RELATED PARTY DISCLOSURES

All turnover received by Konrad Adenauer Stiftung UK Limited is from it's German parent company; Konrad-Adenauer-Stiftung e.V., a non-profit organisation.