IRIS Accounts Production v24.2.0.383 05687264 Board of Directors 1.1.23 31.12.23 31.12.23 a trade association. false true true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh056872642022-12-31056872642023-12-31056872642023-01-012023-12-31056872642021-12-31056872642022-01-012022-12-31056872642022-12-3105687264ns15:EnglandWales2023-01-012023-12-3105687264ns14:PoundSterling2023-01-012023-12-3105687264ns10:Director12023-01-012023-12-3105687264ns10:CompanySecretary12023-01-012023-12-3105687264ns10:CompanyLimitedByGuarantee2023-01-012023-12-3105687264ns10:SmallEntities2023-01-012023-12-3105687264ns10:Audited2023-01-012023-12-3105687264ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3105687264ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105687264ns10:FullAccounts2023-01-012023-12-3105687264ns10:Director22023-01-012023-12-3105687264ns10:Director32023-01-012023-12-3105687264ns10:Director42023-01-012023-12-3105687264ns10:Director52023-01-012023-12-3105687264ns10:Director62023-01-012023-12-3105687264ns10:Director72023-01-012023-12-3105687264ns10:Director82023-01-012023-12-3105687264ns10:RegisteredOffice2023-01-012023-12-3105687264ns5:CurrentFinancialInstruments2023-12-3105687264ns5:CurrentFinancialInstruments2022-12-3105687264ns5:FurtherSpecificReserve1ComponentTotalEquity2023-12-3105687264ns5:FurtherSpecificReserve1ComponentTotalEquity2022-12-3105687264ns5:RetainedEarningsAccumulatedLosses2023-12-3105687264ns5:RetainedEarningsAccumulatedLosses2022-12-3105687264ns5:PlantMachinery2023-01-012023-12-3105687264ns5:OwnedAssets2023-01-012023-12-3105687264ns5:OwnedAssets2022-01-012022-12-3105687264ns5:PlantMachinery2022-12-3105687264ns5:PlantMachinery2023-12-3105687264ns5:PlantMachinery2022-12-3105687264ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3105687264ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3105687264ns5:WithinOneYear2023-12-3105687264ns5:WithinOneYear2022-12-3105687264ns5:BetweenOneFiveYears2023-12-3105687264ns5:BetweenOneFiveYears2022-12-3105687264ns5:AllPeriods2023-12-3105687264ns5:AllPeriods2022-12-31
REGISTERED NUMBER: 05687264 (England and Wales)




























Report of the Directors and

Financial Statements

for the Year Ended 31 December 2023

for

Council For Aluminium In Building

Council For Aluminium In Building (Registered number: 05687264)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 3

Income Statement 6

Statement of Financial Position 7

Notes to the Financial Statements 8


Council For Aluminium In Building

Company Information
for the year ended 31 December 2023







DIRECTORS: A J Toon
M C Chesham-Panam
R W Yates
P T Dziurzynski
M V Wadsworth
G R Stratford
W Brozyna
N J Headford





SECRETARY: N J Headford





REGISTERED OFFICE: Bank House
Bond's Mill
Stonehouse
Gloucestershire
GL10 3RF





REGISTERED NUMBER: 05687264 (England and Wales)





AUDITORS: Porritt Rainey
The Crown Business Centre
10 High Street
Otford
Sevenoaks
Kent
TN14 5PQ

Council For Aluminium In Building (Registered number: 05687264)

Report of the Directors
for the year ended 31 December 2023


The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

A J Toon
M C Chesham-Panam
P T Dziurzynski
M V Wadsworth
G R Stratford
N J Headford

Other changes in directors holding office are as follows:

R W Yates - appointed 26 May 2023
W Brozyna - appointed 26 May 2023

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:



N J Headford - Secretary


25 April 2024

Report of the Independent Auditors to the Members of
Council For Aluminium In Building


Opinion
We have audited the financial statements of Council For Aluminium In Building (the 'company') for the year ended 31 December 2023 which comprise the Income Statement, Statement of Financial Position and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its deficit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note ten to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Council For Aluminium In Building


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances on non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
- Enquiry of management and the directors around actual and potential litigation claims;
- Evaluating management's controls designed to prevent and detect irregularities, and
- Challenging assumptions made by management in determining their significant accounting estimates
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulations;
- Performing audit work over the risk of management override of controls, including testing of journal entries and
other adjustments for appropriateness, evaluation of the business rationale of significant transactions outside the
normal course of business and reviewing accounting estimates for evidence of bias.

On occasion we may also have determined that certain matters relating to non-compliance with laws and regulations are key audit matters, we must still include the required explanation, in our report, as to what extent the audit was considered capable of detecting irregularities, including fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances on non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of
Council For Aluminium In Building


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Alan R E Peal (Senior Statutory Auditor)
for and on behalf of Porritt Rainey
The Crown Business Centre
10 High Street
Otford
Sevenoaks
Kent
TN14 5PQ

29 May 2024

Council For Aluminium In Building (Registered number: 05687264)

Income Statement
for the year ended 31 December 2023

2023 2022
Notes £    £   

TURNOVER 485,874 483,053

Cost of sales (90,885 ) (66,981 )
GROSS SURPLUS 394,989 416,072

Administrative expenses (424,307 ) (437,811 )
(29,318 ) (21,739 )

Other operating income 417 10,000
OPERATING DEFICIT 4 (28,901 ) (11,739 )

Interest receivable and similar income 58 -
DEFICIT BEFORE TAXATION (28,843 ) (11,739 )

Tax on deficit 897 -
DEFICIT FOR THE FINANCIAL YEAR (27,946 ) (11,739 )

Council For Aluminium In Building (Registered number: 05687264)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 5 5,831 7,107

CURRENT ASSETS
Debtors 6 29,870 17,654
Cash at bank and in hand 103,431 130,259
133,301 147,913
CREDITORS
Amounts falling due within one year 7 (66,638 ) (47,781 )
NET CURRENT ASSETS 66,663 100,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,494

107,239

PROVISIONS FOR LIABILITIES (15,572 ) (22,371 )
NET ASSETS 56,922 84,868

RESERVES
Other reserves 57,464 57,464
Income and expenditure account (542 ) 27,404
56,922 84,868

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 April 2024 and were signed on its behalf by:





P T Dziurzynski - Director


Council For Aluminium In Building (Registered number: 05687264)

Notes to the Financial Statements
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Council For Aluminium In Building 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.

Turnover
Turnover represents net invoiced Membership subscriptions and event income , excluding Value Added Tax

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 - 25% on reducing balance

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of
the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction, where the
financial asset is measured at the present value of the future receipts discounted at a market rate of
interest.

Classification of financial liabilities
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 company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including trade, other creditors and amount due to group undertakings, 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.

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 statement of financial position date.


Council For Aluminium In Building (Registered number: 05687264)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. OPERATING DEFICIT

The operating deficit is stated after charging:

2023 2022
£    £   
Other operating leases 28,419 27,075
Depreciation - owned assets 1,881 2,585
Auditors' remuneration 3,100 3,100

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 44,698
Additions 605
At 31 December 2023 45,303
DEPRECIATION
At 1 January 2023 37,591
Charge for year 1,881
At 31 December 2023 39,472
NET BOOK VALUE
At 31 December 2023 5,831
At 31 December 2022 7,107

Council For Aluminium In Building (Registered number: 05687264)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,295 2,330
Other debtors 20,575 15,324
29,870 17,654

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 15,557 7,512
Taxation and social security 6,980 8,202
Other creditors 44,101 32,067
66,638 47,781

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 1,658
Between one and five years 44,046 41,549
44,046 43,207

9. RELATED PARTY DISCLOSURES

During the period payments totalling £ 21,016 (2022 £1,686) relating to marketing were made to a2n Management which is a company under the control of A J Toon a director. These were at market value.
At 31 December 2023 £Nil was outstanding (2022 £ Nil).

10. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. LIMITATION OF LIABILITY

The company is limited by Guarantee, not having share capital. Every Member undertakes to contribute such amounts as may be required to the assets of the council if it should be wound up while they are a member up to an amount not exceeding £10.