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REGISTERED NUMBER: 01853515 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE)

ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE) (REGISTERED NUMBER: 01853515)






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


ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE)

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Dr A K Edwards
The Hon T D R Monckton





SECRETARY: Mrs J C Edwards





REGISTERED OFFICE: 27 Daventry Street
London
NW1 6TD





REGISTERED NUMBER: 01853515 (England and Wales)





ACCOUNTANTS: Garo & Co UK LLP
Chartered Certified Accountants
27 Daventry Street
London
NW1 6TD

ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE) (REGISTERED NUMBER: 01853515)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,035 590

CURRENT ASSETS
Cash at bank 47,439 33,130

CREDITORS
Amounts falling due within one year 5 20,822 29,950
NET CURRENT ASSETS 26,617 3,180
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,652

3,770

RESERVES
Income and expenditure account 27,652 3,770
MEMBERS' FUNDS 27,652 3,770

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 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 15 August 2024 and were signed on its behalf by:





Dr A K Edwards - Director


ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE) (REGISTERED NUMBER: 01853515)

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

1. STATUTORY INFORMATION

Association Of Certified Public Accountants (International)(The) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 10% 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.

3. EMPLOYEES AND DIRECTORS

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

ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS (INTERNATIONAL)(THE) (REGISTERED NUMBER: 01853515)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023 2,851
Additions 659
At 31 December 2023 3,510
DEPRECIATION
At 1 January 2023 2,261
Charge for year 214
At 31 December 2023 2,475
NET BOOK VALUE
At 31 December 2023 1,035
At 31 December 2022 590

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts due to members 6,454 23,369
Directors' current accounts 12,928 5,272
Accruals and deferred income 1,440 1,309
20,822 29,950

6. LIMITED BY GUARANTEE

The company is limited by guarantee and not having a share capital.

7. LIABILITY OF THE MEMBERS

The liability of the members is limited on winding-up to a sum not exceeding £10 each. At 31 December 2023 there were five hundred and ninety five members.