5 false false false false false false false false false false true false false false false false false No description of principal activity 2022-12-01 Sage Accounts Production Advanced 2023 - FRS102_2023 3,081 740 3,821 1,973 705 2,678 1,143 1,108 xbrli:pure xbrli:shares iso4217:GBP 09862423 2022-12-01 2023-11-30 09862423 2023-11-30 09862423 2022-11-30 09862423 2021-12-01 2022-11-30 09862423 2022-11-30 09862423 2021-11-30 09862423 bus:Director1 2022-12-01 2023-11-30 09862423 bus:Director5 2022-12-01 2023-11-30 09862423 core:WithinOneYear 2023-11-30 09862423 core:WithinOneYear 2022-11-30 09862423 core:RetainedEarningsAccumulatedLosses 2023-11-30 09862423 core:RetainedEarningsAccumulatedLosses 2022-11-30 09862423 bus:SmallEntities 2022-12-01 2023-11-30 09862423 bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09862423 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09862423 bus:CompanyLimitedByGuarantee 2022-12-01 2023-11-30 09862423 bus:FullAccounts 2022-12-01 2023-11-30 09862423 core:ComputerEquipment 2022-12-01 2023-11-30 09862423 core:ComputerEquipment 2022-11-30 09862423 core:ComputerEquipment 2023-11-30
COMPANY REGISTRATION NUMBER: 09862423
NORTHAMPTONSHIRE BUSINESS CRIME PARTNERSHIP LIMITED
Company Limited by Guarantee
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 November 2023
NORTHAMPTONSHIRE BUSINESS CRIME PARTNERSHIP LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
30 November 2023
2023
2022
Note
£
£
£
Fixed assets
Tangible assets
6
1,143
1,108
Current assets
Debtors
7
638
15,056
Cash at bank and in hand
77,763
76,323
--------
--------
78,401
91,379
Creditors: amounts falling due within one year
8
29,503
54,503
--------
--------
Net current assets
48,898
36,876
--------
--------
Total assets less current liabilities
50,041
37,984
--------
--------
Net assets
50,041
37,984
--------
--------
Capital and reserves
Profit and loss account
50,041
37,984
--------
--------
Members funds
50,041
37,984
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
NORTHAMPTONSHIRE BUSINESS CRIME PARTNERSHIP LIMITED
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION (continued)
30 November 2023
These financial statements were approved by the board of directors and authorised for issue on 7 August 2024 , and are signed on behalf of the board by:
Mr M Brennan
Mr P Whitworth
Director
Director
Company registration number: 09862423
NORTHAMPTONSHIRE BUSINESS CRIME PARTNERSHIP LIMITED
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 NOVEMBER 2023
1. General information
The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is Northamptonshire Police, Campbell Square, Northampton, NN1 3EL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts. Any consideration received that relates to future years is carried forward as deferred income as necessary.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office Equipment
-
33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Company limited by guarantee
The liability of the members is limited.
Every member of the Company undertakes to contribute such amount as may be required(not exceeding £1) to the assets of the Company, if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the debts and liabilities of the Company contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves.
If upon the winding up or dissolution of the Company there remains, after the satisfaction of all its debts and liabilities, any property whatsoever, it shall not be paid to or distributed among the members of the Company, but shall be given or transferred to a charity or charities with similar objects to the Company in respect to crime prevention initiatives or research relating to crime reduction.
5. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2022: 4 ).
6. Tangible assets
Equipment
Total
£
£
Cost
At 1 December 2022
3,081
3,081
Additions
740
740
-------
-------
At 30 November 2023
3,821
3,821
-------
-------
Depreciation
At 1 December 2022
1,973
1,973
Charge for the year
705
705
-------
-------
At 30 November 2023
2,678
2,678
-------
-------
Carrying amount
At 30 November 2023
1,143
1,143
-------
-------
At 30 November 2022
1,108
1,108
-------
-------
7. Debtors
2023
2022
£
£
Trade debtors
140
14,558
Other debtors
498
498
----
--------
638
15,056
----
--------
8. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
639
30
Social security and other taxes
1,561
882
Other creditors
27,303
53,591
--------
--------
29,503
54,503
--------
--------